Reporter's Statement of the Case three million dollars, less any actual interest that may in the meantime accrue from accumulations of said permanent fund; the payments of such interest to be made yearly in advance, and, in the discretion of the Secretary of the Interior, may, as to three-fourths thereof, during the first five years be expended in procuring live-stock, teams, farming implements, and seed for such of the Indians to the extent of their shares as are fit and desire to engage in farming, but as to the rest, in cash; and whenever said permanent fund shall exceed the sum of three million dollars the United States shall be fully reimbursed out of such excess for all the advances of interest made as herein contemplated and other expenses hereunder. SEC. 8. That the sum of one hundred and fifty thousand dollars is hereby appropriated, or so much thereof as may be necessary, out of any money in the Treasury not otherwise appropriated, to pay for procuring the cession and relinquishment, making the census, surveys, appraisals, removal and allotments, and the first annual payment of interest herein contemplated and provided for, which money shall be expended under the direction of the Secretary of the Interior in conformity with the provisions of this act. A detailed statement of which expenses, except the interest afore-said, shall be reported to Congress when the expenditures shall be completed. Approved, January 14, 1889. 5. Within the time prescribed in Section 1 of the act of January 14, 1889 (supra), the President, as therein authorized, appointed as commissioners Hon. H. M. Rice, Rt. Rev. Martin Marty, and Joseph B. Whiting, who duly qualified and entered upon the discharge of their duties. These commissioners met with the various bands or tribes of Chippewa Indians in Minnesota, held numerous council meetings with them at their various reservations, and while negotiating with each of said bands or tribes prepared census rolls, as. the act provided, and concluded agreements of cession with all the different bands or tribes, as the act provided, and for the uses and purposes therein stated. The act of January 14, 1889, was embodied in each of the agreements, either verbatim or by express reference, and each such agreement. recited the act had been read, interpreted, and thoroughly Reporter's Statement of the Case explained to the understanding of the Indians who consented and agreed to the act and accepted and ratified the same, and each agreement provided that the lands in question were ceded for the purposes and upon the terms stated in the act. The commissioners, after completing the census provided for by the act, and after the negotiation and execution of all the agreements, as aforesaid, on or about December 26, 1889, transmitted the same, together with the report of their transactions in connection therewith, through the Commissioner of Indian Affairs to the Secretary of the Interior. The Secretary of the Interior, on or about January 30, 1890, transmitted the commissioners' report and the agreements, together with his report thereon, to the President and, on March 4, 1890, the President accepted and approved the cessions and relinquishments thus effected, endorsed and signed his approval upon each of the agreements made with the several tribes or bands of Chippewa Indians of Minnesota, and on March 4, 1890, transmitted these reports and agreements to the Congress. 6. Defendant proceeded with the disposal of the ceded lands and the timber thereon and established in the Treasury of the United States a permanent fund which was designated on defendant's books of account and is hereinafter referred to as "Chippewas in Minnesota Fund," in which from time to time it covered, deposited, and credited moneys accruing from the disposal of the ceded lands and timber, and which fund is the interest-bearing "permanent fund" referred to and provided for by Section 7 of the act. Defendant further established a non-interest-bearing fund designated in defendant's books of account and hereinafter referred to as "Interest on Chippewas of Minnesota Fund," into which fund defendant covered various amounts from time to time as and for the interest accruing at the rate of -5% per annum on the amounts from time to time remaining in said permanent fund above described. 7. The first appropriation made by defendant for advance interest as provided in Section 7 of the act of January 14, 1889 (supra), was made by Section 8 of that act. Pursuant Reporter's Statement of the Case to this and subsequent annual acts of Congress passed in each of the years 1891 to 1910, both inclusive, each appropriating the sum of $90,000 for "Advance Interest to Chippewas in Minnesota, Reimbursable," the defendant appropriated out of public funds a total sum of $1,890,000. During the fiscal years 1891 to 1912, inclusive, defendant expended out of public funds so appropriated for the use and benefit of the Chippewa Indians of Minnesota the total sum of $1,861,289.28, of which sum $1,386,048.53 was disbursed in per capita cash payments to these Indians as advance interest in accordance with the act and agreements, and the balance of $475,240.75 was disbursed for education, medical attention, hardware, glass, oils and paints, boats, docks, etc., and miscellaneous agency expenses. Thereafter and during the fiscal years 1913 to 1925, inclusive, the defendant further expended out of these appropriations in per capita cash payments to these Indians for their use and benefit further sums totaling $8,640.11, making the total amount so expended out of these appropriations during the fiscal years 1891-1925, both inclusive, $1,869,929.39. No interest actually accrued on the principal "Chippewas in Minnesota Fund" prior to the fiscal year ending June 30, 1897, the first deposits therein having been covered on September 30, 1896, and the first credit to "Interest on Chippewas in Minnesota Fund" was for interest accrued during the fiscal years 1897 to 1904, inclusive, aggregating $334,898, which sum was covered into the interest fund on January 13, 1904, and July 1, 1904. All such interest thereafter accruing was covered into the "Interest on Chippewas in Minnesota Fund" semi-annually as the same accrued. There were no disbursements from the "Interest on Chippewas in Minnesota Fund" prior to the fiscal year ending June 30, 1911, when amounts aggregating $26,741.79 were disbursed there from for education. The amounts so appropriated for advance interest and the amounts actually disbursed by defendant out of public funds as such advance interest under the appropriations aforesaid and the interest actually accruing on the "Chippewas in Min 134281-39-c. c.—Vol. 88- -3 Reporter's Statement of the Case nesota Fund," during each fiscal year from 1891 to 1912, inclusive, are correctly shown in the following table: During the fiscal years ending June 30, 1891 to 1896, inclusive, during which no interest actually accrued on the "Chippewas in Minnesota Fund," the total disbursements. by defendant as advance interest, as aforesaid, aggregated $468,357.40. During the fiscal years ending June 30, 1897, to 1904, inclusive, during each of which years the interest actually accrued on the "Chippewas in Minnesota Fund" was less than $90,000 per year, the total disbursements by defendant as advance interest, as aforesaid, aggregated $530,776.62, and the total interest so accruing during those years aggregated $334,898. During each of the fiscal years ending June 30, 1905, to 1912, inclusive, the interest actually accrued on the "Chippewas in Minnesota Fund" exceeded $90,000 per year and exceeded the total amount disbursed by defendant as interest and advance interest during such year. 8. The first appropriation made by Congress for advance interest, as provided by the act of January 14, 1889, was made by section 8 of the act and set up on the books of the Treasury as "Advance Interest to Chippewas in Minne Reporter's Statement of the Case sota (Reimbursable)." By subsequent annual acts passed in the years 1891 to 1910, inclusive, Congress in each act appropriated $90,000 for the same account. The total amount thus appropriated was $1,890,000. During the fiscal years 1891 to 1925, inclusive, expenditures were made from the advance interest account for the use and benefit of the Chippewa Indians in Minnesota, amounting to $1,869,929.39. Reimbursement of the major part of said expenditures was taken as follows: on May 16, 1911, from the "Chippewas in Minnesota Fund," $896,246.93; and on May 16, 1911, and various other dates to March 28, 1927, from the "Chippewas in Minnesota Interest Fund," $973,504.52, making a total reimbursement of $1,869,751.45, or $177.94 less than the total disbursements on this account. 9. In each of the years 1890 and 1892 to 1910, inclusive, Congress made appropriations out of public funds in the total sum of $2,350,559. The purpose was stated in the following (or comparable) words: "To enable the Secretary of the Interior to carry out an Act entitled 'An Act for the relief and civilization of the Chippewa Indians in the State of Minnesota, and for other purposes,' approved January 14, 1889." Each of the appropriation acts directed that expenditures thereunder should be reimbursed to the United States "from the proceeds of sales of land ceded by the Chippewa Indians under the act [of 1889]" or "out of the proceeds of sale of their lands." These appropriations were carried to the account entitled "Relief and Civilization of Chippewas in Minnesota (Reimbursable)." During the fiscal years 1891 to 1913, inclusive, expenditures in the total sum of $2,338,625.32 were made under authority of the Secretary of the Interior for the use and benefit of these Indians. Included in the total were expenditures amounting to $328,163.95 made for expenses of the Chippewa Commission; for surveying, allotting, sale, etc., of lands; for expenses, care, and sale of timber; for removals; for transportation, etc., of supplies; for councils and delegations; and for examining and appraising land. The balance of the total sum, amounting to $2,010,461.37, was expended for education; roads; bridges; clothing; provisions and other rations; agricultural implements and equipments; work and |