from assessment for taxation under the treaties or agreements with the tribe to which such allottee may belong, or under any Act of Congress; and such amount so paid out shall be charged against such allottee's pro rata share of any funds to his credit under the control of the Secretary of the Interior or the United States: Provided, That the Secretary of the Interior, before paying out such funds, shall designate some person with a knowledge of the subject of drainage, to review the schedules of assessment against each tract of land and to review the land assessed to ascertain whether such Indian allottee, or his lands not subject to taxation, have been assessed more than their pro rata share as compared with other lands located in said district similarly situated and deriving like benefits. And if such Indian lands have been assessed justly when compared with other assessments, then, in that event, said funds shall be paid to the proper county in which such drainage district may be organized, or, in the option of the Secretary of the Interior, to the construction company or bondholder shown to be entitled to the funds arising from such assessment: Provided further, That in any event such assessment on any Indian allotment shall not exceed $15 per acre, and no such assessment shall be made unless the Indian allottee affected, or his legal guardian, shall consent thereto: And provided further, That nothing in this Act shall be so construed as to deprive any allottee of any right which he might otherwise have individually to apply to the courts for the purpose of having his rights adjudicated. [38 Stat. L. 310.] An Act Making appropriations for the current and contingent expenses of the Bureau of Indian Affairs, for fulfilling treaty stipulations with various Indian tribes, and for other purposes, for the fiscal year ending June thirtieth, nineteen hundred and fifteen. * [Act of Aug. 1, 1914, Ch. 222.] [SEC. 1.] [Hospitals -isolation and quarantine of diseased Indians.] * * That hereafter the Secretary of the Interior shall submit to Congress annually a detailed report as to all moneys expended in the erection of hospitals as provided for herein: Provided further, That whenever the Secretary of the Interior shall find any Indian afflicted with tuberculosis, trachoma, or other contagious or infectious diseases, he may, if in his judgment the health of the afflicted Indian or that of other persons require it, isolate, or quarantine such afflicted Indian in a hospital or other place for treatment. The Secretary of the Interior may employ such means as may be necessary in the isolation, or quarantine of such Indian, and it shall be the duty of such Indian so afflicted to obey any order or regulation made by the Secretary of the Interior in carrying out this provision. [38 Stat. L. 584.] * * [Incarceration of Indians—report.] *That hereafter whenever an Indian shall be incarcerated in an agency jail, or any other place of confinement, on an Indian reservation or at an Indian school, a report or record of the offense or case shall be immediately submitted to the superintendent of the reservation or such official or officials as he may designate, and such report shall be made a part of the records of the agency office. [38 Stat. L. 586.] [Administration of oaths heirs of deceased Indians — witnesses at hearThat hereafter any officer or employee appointed or ings.] * * * designated by the Secretary of the Interior or the Commissioner of Indian Affairs as special examiner in heirship cases shall be authorized to administer oaths in investigations committed to him: Provided further, That the provisions of this paragraph shall not apply to the Osage Indians, nor to the Five Civilized Tribes of Indians in Oklahoma: And provided further, That hereafter upon the determination of the heirs of a deceased Indian by the Secretary of the Interior, there shall be paid by such heirs, or from the estate of such deceased Indian, or deducted from the proceeds from the sale of the land of the deceased allottee, or from any trust funds belonging to the estate of the decedent, the sum of $15, to cover the cost of determining the heirs to the estate of the said deceased allottees; which amount shall be accounted for and paid into the Treasury of the United States and a report made annually to Congress by the Secretary of the Interior, on or before the first Monday in December, of all moneys collected and deposited, as herein provided: And provided further, That the authority delegated to judges of the United States. courts by section forty-nine hundred and eight of the Revised Statutes is hereby conferred upon the Secretary of the Interior to require the attendance of witnesses at hearings, upon proper showing by any of the parties to determine the heirs of decedents, held in accordance with section one of the Act of June twenty-fifth, nineteen hundred and ten (Thirty-sixth Statutes, page eight hundred and fifty-five), and the amendment of February fourteenth, nineteen hundred and thirteen (Thirty-seventh Statutes, page six hundred and seventy-eight), under such rules and regulations as he may prescribe. [38 Stat. L. 586.] R. S. sec. 4908 is given in 5 Fed. Stat. Annot. 501. For sec. 1 of the Act of June 25, 1910, see 1912 Supp. Fed. Stat. Annot. 96, and for the amendment of Feb. 14, 1913, see 1914 Supp. Fed. Stat. Annot. 170. * * * That here [Approprations for encouraging industry — report.] after the Secretary of the Interior shall submit to Congress annually on the first Monday in December a detailed report of all moneys appropriated for the purpose of encouraging industry among Indians. [38 Stat. L. 587.] * [Fire Civilized Tribes superintendent to be appointed.] That, effective September first, nineteen hundred and fourteen, the offices of the Commissioner of the Five Civilized Tribes and superintendent of Union Agency, in Oklahoma, be, and the same are hereby, abolished and in lieu thereof there shall be appointed by the President, by and with the advice and consent of the Senate, a superintendent for the Five Civilized Tribes, with his office located in the State of Oklahoma, at a salary of $5,000 per annum, and said superintendent shall exercise the authority and perform the duties now exercised by the Commissioner to the Five Civilized Tribes and the superintendent of the Union Agency, with authority to reorganize the department and to eliminate all unnecessary clerks, subject to the approval of the Secretary of the Interior. [38 Stat. L. 598.] * * * [Fire Civilized Tribes - contracts for services in relation to enrollment interest on funds deposited - per capita payments.] Unless the consent of the United States shall have previously been given, all contracts made with any person, or persons, now or hereafter applicants for enrollment as citizens in the Five Civilized Tribes for compensation for services in relation thereto, are hereby declared to be void and of no effect, and the collec tion or receipt of any moneys from any such applicants for citizenship shall constitute an offense against the laws of the United States, punishable by a fine of not exceeding $500 or imprisonment for not exceeding six months, or both, and lands allotted to such applicants whether Indians or freedmen shall not be affected or encumbered by any deed, debt, or obligation of any character contracted prior to the time at which said land may be alienated under the laws of the United States: Provided further, That the interest accruing from tribal funds and deposited in banks in the State in Oklahoma may be used as authorized by the Act of March third, nineteen hundred and eleven, under the direction of the Secretary of the Interior, to defray the expense of per capita payments authorized by Congress. [38 Stat. L. 601.] Regulations as to coal lands in Alaska, see ALASKA. INTERNAL REVENUE. Act of January 17, 1914, Ch. 10, 71. Sec 1. Opium-Tar on Manufacture, 71. 2. Regulations for Conduct of Business- Bond, 71. 4. Provisions Applicable to Stamps, 72. 5. Penalty for Violation - Forfeiture, 72. Act of July 16, 1914, Ch. 141, 73. Sec. 1. Number of Districts and Collectors, 73. Act of August 18, 1914, Ch. 255, 73. Sec. 1. United States Cotton Futures Act, 73. 2. Definitions and Construction, 74. 3. Tax Levied on Contracts for Future Delivery, 74. 4. Contracts of Sale - Form and Contents, 74. 5. Contracts when Exempt from Tax, 74. 6. Determining Cotton Values, 76. 7. Bona Fide Spot Markets - Designation, 76. 8. Insufficient Number of Spot Markets - Effect of, 76. 9. Standards of Cotton Officially Established, 77. 10. Contracts when Exempt from Tax, 77. 11. Tax Levied on Cotton Orders, 78. 12. Payment of Tax-Stamps, 78. 13. Unenforceable Contracts, 78. 14. Enforcement of Act Rules and Regulations — Agents, 78. 16. Informers Rewarded - United States Attorneys when to Prose- 17. Testimony of Interested Persons-Immunity from Prosecution, 79. 18. Exemption from Penalty of Person Paying Tax-Right of State, etc., to Tax, 79. 19. Appropriation for Enforcing Act, 79. 20. Appropriation for Making Investigations, etc. - Reports - Disposition of Receipts, 79. 21. Time of Taking Effect, 80. Act of October 22, 1914, Ch. 331 (War Tax Act), 80. Sec. 1. Additional Tax on Beer, etc.- Collection- Stamps, 80. 2. Taxes on Wines - Amount - Collection-Stamps-Existing Statutes Amended, 80. 3. Special Taxes, 85. 4. Tobacco Dealers and Manufacturers, 87. 5. Adhesive Stamps, 89. 6. Failure to Stamp-Penalty, 89. 7. Forging, etc.-Stamps, etc. 89. 8. Cancellation of Stamps, 90. 9. Promissory Notes-Failure to Stamp-Penalty, 91. Sec. 10. Supplying Stamps - Bonds from Postmasters-Regulations, 91. 11. Issuing Instruments Mentioned in Schedule A without Stamping -Penalty, 91. 12. Recording Unstamped Instruments Prohibited - Tar on Foreign Bonds, etc., 92. 13. Effect of Recording Instrument, 93. 14. Wrong Kind of Stamp on Instrument, 93. 15. Bonds, etc., of Government Exempt from Tax, 93. 16. Application of Act to Articles in Schedule B, 93. 17. Sale, etc., of Articles in Schedule B without Stamping-Penalty, 93. 18. Removal, etc., of Stamps from Articles, etc. - Penalty, 93. 20. Declaration of Manufacturer, etc. - Failure to Make - False 21. Stamp Taxes when Attaching to Articles - "Manufacturer" Defined Articles of Foreign Manufacture Taxed, 94. 22. Preparation and Distribution of Stamps, 95. 23. Provisions of Other Acts Extended to this Act - Records and Returns Accounting - Evading Taxes - Penalty, 100. 24. Time of Taking Effect - Redemption of Unused Stamps, 101. Act of December 17, 1914, Ch. 1 (Harrison Act), 101. Sec. 1. Opium and Coca Leaves-Regulation of Traffic - Registration 2. Sales, etc., on Written Orders - Exceptions - Order Forms- 3. Returns by Registered Dealers-Contents, 105. 4. Unregistered Persons - Traffic in Aforesaid Drugs Prohibited Exceptions, 105. 5. Inspection of Orders and Returns-Certified Copies Furnished -Disclosure of Information Prohibited - Certified Copy of Names of Special Taxpayers, 105. 6. Preparations Containing Limited Quantities of Opium — Not Affected by Act, 106. 7. Collection, etc., of Special Taxes-Laws Regulating, 106. 8. Violations of Act-Evidence - Pleading Exemptions - Burden of Proof, 106. 9. Penalties, 108. 10. Enforcement of Provisions-Appointment of Officers, 108. 11. Appropriation for Enforcement of Provisions, 108. 12. Effect as Amending or Repealing Previous Acts, 108. Act of March 3, 1915, Ch. 78, 109. Special Taxes-Persons Exempt from Payment, 109. Act of March 4, 1915, Ch. 164, 109. Allowance of Drawback of Tax-Goods Shipped to Porto Rico or Philippine Islands, 109. Resolution of March 4, 1915, No. 10, 109. Income Tax Returns-Refund of Penalties Imposed for Failure to Make, 109. Act of March 4, 1915, Ch. 141, 110. Sec. 1. Distilled Spirits — by Whom Gauged, Branded, etc., 110. Resolution of December 17, 1915, 110. Sec. 1. War Revenue Act of Oct. 22, 1914, Extended, 110. 2. Appropriation for Salaries and Expenses - Availability, 110. 70 |