Page:United States Statutes at Large Volume 80 Part 1.djvu/947

 80 STAT.]

PUBLIC LAW 8 9 - 6 6 1 - O C T. 14, 1966

AffairSj Portland, Oregon, on forms prescribed for that purpose. The determination of the Secretary regarding the utilization of available rolls or records and the eligibility for enrollment of an applicant shall be final. SEC. 2. After the deduction of attorney fees, litigation expenses, the costs of roll preparation, and such sums as may be required to distribute individual snares, the funds, including interest, remaining to the credit of the Duwamish Tribe, which were appropriated by the Act of June 9, 1964 (78 Stat. 213), shall be distributed in equal shares to those persons whose names appear on the roll prepared in accordance with section 1 of this Act. SEC. 3. The Secretary shall distribute a share payable to a living enrollee directly to such enrollee or in such manner as is deemed by the Secretary to be in the enrollee's best interest. The Secretary shall distribute the per capita share of a deceased enrollee to his heirs or legatees upon proof of death and inheritance satisfactory to the Secretary whose findings upon such proof shall be final and conclusive. Sums payable to enrollees or their heirs or legatees who are less than twenty-one years of age or who are under a legal disability shall be paid to the persons whom the Secretary determines will best protect their interests. Proportional shares of heirs or legatees amounting to $5 or less shall not be distributed, and shall escheat to the United States. I n the event that the sum of money reserved by the Secretary to pay the costs of distributing the individual shares exceeds the amount actually necessary to accomplish this purpose, such funds shall also escheat to the United States. SEC. 4. The funds distributed under the provisions of this Act shall not be subject to Federal or State income taxes. SEC. 5. The Secretary of the Interior is authorized to prescribe rules and regulations to carry out the provisions of this Act. Approved October 14, 1966.

911

.^'i"^^ ^_^"^

income tax exemp ion. ^"^^^ ^"'^ "^^s"lations.

Public Law 89-661 AN ACT

October 14, 1966

To provide for the disposition of funds appropriated to pay a judgment in favor of the Otoe and Missouria Tribe of Indians, and for other purposes.

[H. R. IO674]

Be it enacted by the Senate mid Hou-ne of Representatives of the United States of America m Congress assembled, That the unexpended °*°^ ^^^ ^'^^balance of funds on deposit in the Treasury of the United States to ind^aL." the credit of the Otoe and Missouria Tribe of Indians that were appro- Judgment funds. priated by the Act of June 9, 1964, to pay a judgment by the Indian 78 Stat. 204. Claims Commission in docket numbered 11-A, and the interest thereon, less payment of attorney fees and expenses, may be advanced or expended for any purpose that is authorized by the tribal governing body and approved by the Secretary of the Interior, Any part of ^ J"^°H^„*^'' exemption. such funds that may be distributed to "the members of the tribe shall """" '"" not be subject to Federal or State income taxes. The sum of $150,000, and any accrued interest thereon, shall be held in the United States Treasury pending final determination of the Yankton Sioux claim m docket numbered 332-A. Any portion of such sum that is determined to belong to the Otoe and Missouria Tribe shall thereupon become subject to the foregoing provisions of this Act. Approved October 14, 1966.

�