tribal authorities to act, and not to action or nonaction of the commission. 26: 127.

23. Same.-Richard B. Coleman and children were admitted to citizenship in the Choctaw Nation by an act of the general council of the nation, which the record of the case shows was procured by fraud, and the commission held that they had no right to disregard this act of the council. Held, that their names should be stricken from the rolls. 26: 127.

24. Same.-Ethel Pierson's case. The children of Choctaw freedmen who were minors living March 4, 1906, are entitled to enrollment. 26: 127.

III. Lands

a. Alienation of allotment lands

25. Cherokee allotments. All lands allotted to citizens of the Cherokee Nation, except homesteads, will be alienable under the act of July 1, 1902 (32 Stat., 716), in five years after issuance of patent. 26: 351.

26. Same. The provision of the act of April 21, 1904 (33 Stat., 189, 204), authorizing the removal of restrictions upon the alienation of lands of all allottees of the Five Civilized Tribes, within limitations stated, and the original 5-year restriction as to surplus lands and the 21-year restriction in the act of July 1, 1902 (32 Stat. 716), were superseded as to full bloods by section 19 of the act of April 26, 1906 (34 Stat. 137, 144), which forbids full bloods to alienate, sell, dispose of, or encumber in any manner any of the lands allotted to them for the period of 25 years after the passage and approval of that act, unless the restrictions be removed by Congress prior to the period indicated. 26: 351.

27. Creek allotments.-The period of five years within which lands allotted to Creek citizens may not be alienated, except with the approval of the Secretary of the Interior, began to run from August 8, 1902, the date of the President's proclamation announcing the ratification by the Creek Nation of

the agreement contained in the act of June 30, 1902 (32 Stat., 500). 26:317.

28. Choctaw and Chickasaw allotment lands.-Lands allotted to the Choctaw and Chickasaw Indians under the act of July 1, 1902 (32 Stat. 641), could not be conveyed prior to the act of April 26, 1906 (34 Stat. 137), by the full-blood heirs of said allottees within the period of inhibition named in the former act; and such attempted conveyances could not be validated by the approval of the Secretary of the Interior under the provisions of section 22 of the latter act, as that section is not retroactive. 29: 131.

29. Full-blood Indian heirs.-Allotment lands.-Conveyances made by full-blood Indian heirs, of lands in Oklahoma inherited by them prior to the act of May 27, 1908 (35 Stat. 312), are not valid unless approved by the Secretary of the Interior, even though they shall be approved by a probate court of Oklahoma. 27: 530.

30. Same. The provisions of section 9 of the act of May 27, 1908, can not be held to operate retroactively and to remove absolutely all restrictions upon the alienation of the lands of an allottee who died prior to the passage of that act. 27: 530.

31. Same. The 60 days specified in section 1 of the act of May 27, 1908 (35 Stat. 312), refers entirely to the status of lands as specified and fixed by that section, and the other sections take effect as of the date of the approval of the act, unless some other date is specified. 27: 530.

32. Same. The question as to what facts should be shown to justify the Secretary of the Interior in approving deeds involving the interests of fullblood Indians, is a matter within his own judgment and discretion. He should be satisfied that the price is not unfair, and that under all the facts and circumstances the sale is one which a prudent guardian should approve. 27: 530.

33. Seminole Nation. The lands of the Seminole Nation having been granted to it merely in its corporate

b. Leases

34. Choctaw and Chickasaw Nations. Assignment of coal mining leases. Commodities clause of the Hepburn Act.-The transfer of certain coal-mining leases, which embrace lands in the segregated coal and asphalt

lands of the Choctaw and Chickasaw Nations in the Indian Territory, now Oklahoma, from the Western Coal & Mining Co. to the Folsom Morris Coal Mining Co., a corporation whose capital stock is owned by the Atchison, Topeka & Santa Fe Railway Co., is not forbidden by the commodities clause of the Hepburn Act (34 Stat. 585).

29:587.

35. Quapaw allotments.-Leasing for business purposes.-Lessees of Indian Quapaw allotment lands leased for business purposes under the authority of the act of June 7, 1897 (30 Stat. 72), are authorized to engage in business thereon without taking out the license usually required of persons who desire to trade with Indians in the Indian country. 27: 588.

c. Reservations, Missions and Schools

36. Navajo Treaty Reservation.— Establishment of religious missions.The Secretary of the Interior has discretionary power to grant permission to the Presbytery of Northern Arizona to occupy a certain designated tract of land within the Navajo Treaty Reservation for religious mission purposes. 32:586.

37. Nonreservation schools. Indian country. The question as to whether lands used for Indian schools, but not within Indian reservations, may be considered as Indian country, for the purposes of the enforcement of the act of January 30, 1897 (29 Stat. 506),

duce liquor into the Indian country, is essentially judicial in character and is not one arising in the administration of the Interior Department, and therefore it would be improper for the Attorney General to give an official opinion thereon. 29: 226. 38. Seminole Indians. Tribal schools.-Congress has power to enact legislation authorizing the delivery of Seminole land patents prior to the expiration of the Seminole government, and also by legislation to modify the terms of the Seminole agreement of July 1, 1898, with reference to the school fund of that nation, and authorize the Department of the Interior to assume control of the schools and the school fund. 26: 340.

39. Same. The provisions of section 10 of the act of 1906 (34 Stat. 140) in regard to the control of the tribal schools and the lands and property pertaining thereto by the Secretary of the Interior, and the use of the tribal funds for the purpose of defraying the necessary expenses of such schools, is purely a governmental and administrative matter involving no taking of property of the nation. 26: 340.

IV. Trust funds

40. Cherokee Nation.-Deposit of Eastern Cherokee fund in banking institutions. The Secretary of the Treasury is not authorized by virtue of the order of the Court of Claims in cause No. 23214, The Eastern Cherokees v. The United States, to deposit in Government depositories or other banking institutions the sum of $4,000,000 appropriated by the act of June 30, 1906 (34 Stat. 664), in favor of said Eastern Cherokees, in order that interest may be obtained thereon. 26:330.

41. Same. The order of the Court of Claims was not an order for transfer within the meaning of section 3639, Revised Statutes, but merely a request or authorization, and does not abrogate the prohibitions and penalties imposed by law upon such transfer. 26: 330.

42. Reclaimed lands.—Sale for benefit of Indians.-Lands in Minnesota ceded to the United States by the Chippewa Indians which were formerly covered by Mud Lake, but are now reclaimed by drainage should be surveyed and disposed of for the benefit of the Indians like any other lands included in the cession which have been reclaimed pursuant to the act of May 20, 1908 (35 Stat. 169), and the drainage laws of the State. 29:455.

43. Timber sales.-Disposition of purchase money.-Sales of timber from unallotted lands of the White Mountain Apache Indian Reservation, which were included in the Sitgreaves National Forest by the President's proclamation of March 2, 1909 (35 Stat. 2236), should be conducted by the Secretary of the Interior and the purchase money should be placed to the credit of the Indians. 29: 239.

44. Same.-Until the appraisal provided for in section 2 of the act of May 23, 1908 (35 Stat. 270), all moneys received from the sale of all the timber from any of the lands within the Minnesota National Forest are required to be placed to the credit of the Chippewa Indians of Minnesota. 31: 95.

V. Government

45. Seminole Indians.-Power of Congress.-Congress has plenary authority to control the affairs and administer the property of the Five Civilized Tribes in the Indian Territory and other Indian tribes. 26: 340.

46. Same.-The agreements between the United States and the Seminole Nation ratified by the acts of July 1, 1898 (30 Stat. 568), and of April 26, 1906 (34 Stat., 137), are not really treaties, and are of legal force and effect only because ratified by Congress. 26: 340.

47. Same.-Congress, having power to abrogate a formal treaty with a sovereign nation, may alter or repeal an agreement with an Indian tribe. 26: 340.

48. Same.-Congress has power to enact legislation authorizing the delivery of Seminole land patents prior to the expiration of the Seminole government, and also by legislation to modify the terms of the Seminole agreement of July 1, 1898, with reference to the school fund of that nation, and authorize the Department of the Interior to assume control o the schools and the school fund. 26: 340.

49. Same.-Tribal funds.-The provisions of section 10 of the act of 1906 (34 Stat. 140) in regard to the control of the tribal schools and the lands and property pertaining thereto by the Secretary of the Interior, and the use of the tribal funds for the purpose of defraying the necessary expenses of such schools, is purely a governmental and administrative matter involving no taking of the property of the nation. 26: 340.

50. Same. The purpose of Congress in sections 10 and 11 of the act of April 26, 1906 (34 Stat. 140), was to give the Secretary of the Interior exclusive control, within limitations stated, of the revenues of the Five Civilized Tribes, including the Seminole Nation. 26: 340.

51. Same.-Disbursements safeguarded. The Secretary of the Treasury may safeguard all disbursements on behalf of the Seminole Nation now authorized and require that all Seminole warrants issued after January 1, 1907, shall be approved by the United States inspector for the Indian Territory and paid by the United States Indian agent, Union Agency, instead of being paid by the treasurer of the nation. 26: 340.

DEMAND, DUTY TO ASCERTAIN THAT IT HAS BEEN MADE. See CONTRACTS, VI, 97.

ELECTRICAL POWER, AUTHORITY TO LEASE SURPLUS. See CONTRACTS, I, a, 20.

FEDERAL PRISONER, RIGHT TO COMMIT DISCHARGES. See ST. ELIZABETHS HOSPITAL, 4, 6.

INDIAN ALLOTMENTS, AUTHORITY OVER. See INDIANS, III, a, 27–29, 32. INDIAN RESERVATION, AUTHORITY TO PERMIT ESTABLISHMENT OF RELIGIOUS MISSIONS ON. See INDIANS, III, c, 36.

INDIAN TRIBAL ENROLLMENT, AUTHORITY OVER. See INDIANS, II, 7, 10.

LAND GRANTS, APPROVAL. See PUBLIC LANDS, IV, 24.

PAYMENTS UNDER SECTION 4756 REVISED STATUTES. See PENSIONS, 4.

RECLAMATION PROJECTS, AUTHORITY TO TURN OVER COMPLETED. See RECLAMATION SERVICE, 10.

RECLAMATION PROJECTS, Power to CONTRACT FOR, LIMITED BY FUND CREATED BY LAW. See CONTRACTS, I, a, 16; VII, 103.

REMOVAL OF SEAT OF GOVERNMENT, AUTHORITY. See ALASKA, 10.

REVENUES OF FIVE CIVILIZED TRIBES, CONTROL. See INDIANS, V, 50.

TEMPORARY EMPLOYEES, AUTHORITY TO SELECT AND EMPLOY. See CIVIL SERVICE, I, a, 5.

TIMBER, AUTHORITY TO SELL. See NATIONAL FORESTS, II, 8.

III. Taxes and exemptions:

a. Exemptions, 32-38.
b. Admissions tax, 39-44.
c. Adulterated food, 45-46.
d. Beverages and distilled spirits,
47-63.

e. Corporation taxes, 64-100.
f. Estate and inheritance taxes,
101-111.

g. Income tax, 112-134.
h. Insurance tax, 135.

i. Interstate freight tax, 136–137.
j. Sales tax, 138–144.

k. Stamp tax, 145-149.

1. Transportation tax, 150-152. IV. Refund-Compromise, 153–162.

I. Officers and employees

1. Commissioner of Internal Revenue. The Attorney General can not properly express an official opinion upon the legality of certain orders issued by the Commissioner of Internal Revenue prohibiting the reclamation of alcohol from the staves of empty spirit packages, in the absence of affirmative proof that such alcohol had been properly tax paid, for the reason that the question has been decided by the Treasury Department, and is presented merely because of the request of counsel for parties interested, and for the further reason that the question must ultimately be decided by the courts. 28: 596.

2. Same. Compromise of tax case before distraint.-The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, has authority under section 3229, Revised Statutes, to compromise a case involving a tax liability before proceeding to distraint and sale. 30: 329.

3. Same.-Marking of distilled spirits. The Commissioner of Internal Revenue would not be justified in directing all collectors of internal revenue to instruct their gaugers to mark as "whisky" the product of distillers who state that they have so changed the process of their manufacture as to eliminate from wines a