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25 U.S.C. § 353 — Sections inapplicable to certain tribes
Federal law — U.S. Code and appendices · legal_authorities
Page 102
TITLE 25—INDIANS
§ 352c
(Feb. 26, 1927, ch. 215, § 2, as added Feb. 21, 1931,
ch. 271, 46 Stat. 1205.)
Editorial Notes
REFERENCES IN TEXT
Act of February 8, 1887, referred to in text, is popu-
larly known as the Indian General Allotment Act. For
classification of this Act to the Code, see Short Title
note set out under section 331 of this title and Tables.
§ 352c. Reimbursement of allottees or heirs for
taxes paid on lands patented in fee before
end of trust
The Secretary of the Interior is hereby au-
thorized, under such rules and regulations as he
may prescribe, to reimburse Indian allottees, or
Indian heirs or Indian devisees of allottees, for
all taxes paid, including penalties and interest,
on so much of their allotted lands as have been
patented in fee prior to the expiration of the pe-
riod of trust without application by or consent
of the patentee: Provided, That if the Indian al-
lottee, or his or her Indian heirs or Indian devi-
sees, have by their own act accepted such pat-
ent, no reimbursement shall be made for taxes
paid, including penalties and interest, subse-
quent to acceptance of the patent: Provided fur-
ther, That the fact of such acceptance shall be
determined by the Secretary of the Interior.
In any case in which a claim against a State,
county, or political subdivision thereof, for
taxes collected upon such lands during the trust
period has been reduced to judgment and such
judgment remains unsatisfied in whole or in
part, the Secretary of the Interior is authorized,
upon reimbursement by him to the Indian of the
amount of taxes including penalties and interest
paid thereon, and upon payment by the judg-
ment debtor of the costs of the suit, to cause
such judgment to be released: Provided further,
That in any
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Page 102
TITLE 25—INDIANS
§ 352c
(Feb. 26, 1927, ch. 215, § 2, as added Feb. 21, 1931,
ch. 271, 46 Stat. 1205.)
Editorial Notes
REFERENCES IN TEXT
Act of February 8, 1887, referred to in text, is popu-
larly known as the Indian General Allotment Act. For
classification of this Act to the Code, see Short Title
note set out under section 331 of this title and Tables.
§ 352c. Reimbursement of allottees or heirs for
taxes paid on lands patented in fee before
end of trust
The Secretary of the Interior is hereby au-
thorized, under such rules and regulations as he
may prescribe, to reimburse Indian allottees, or
Indian heirs or Indian devisees of allottees, for
all taxes paid, including penalties and interest,
on so much of their allotted lands as have been
patented in fee prior to the expiration of the pe-
riod of trust without application by or consent
of the patentee: Provided, That if the Indian al-
lottee, or his or her Indian heirs or Indian devi-
sees, have by their own act accepted such pat-
ent, no reimbursement shall be made for taxes
paid, including penalties and interest, subse-
quent to acceptance of the patent: Provided fur-
ther, That the fact of such acceptance shall be
determined by the Secretary of the Interior.
In any case in which a claim against a State,
county, or political subdivision thereof, for
taxes collected upon such lands during the trust
period has been reduced to judgment and such
judgment remains unsatisfied in whole or in
part, the Secretary of the Interior is authorized,
upon reimbursement by him to the Indian of the
amount of taxes including penalties and interest
paid thereon, and upon payment by the judg-
ment debtor of the costs of the suit, to cause
such judgment to be released: Provided further,
That in any case, upon submission of adequate
proof, the claims for taxes paid by or on behalf
of the patentee or his Indian heirs or Indian
devisees have been satisfied, in whole or in part,
by the State, county, or political subdivision
thereof, the Secretary of the Interior is author-
ized to reimburse the State, county, or political
subdivision for such amounts as may have been
paid by them.
(June 11, 1940, ch. 315, § 1, 54 Stat. 298; Feb. 10,
1942, ch. 56, § 1, 56 Stat. 87.)
Editorial Notes
AMENDMENTS
1942—Act Feb. 10, 1942, inserted two provisos to first
par., substituted in first par. ‘‘Indian allottees, or In-
dian heirs or Indian devisees of allottees’’ and ‘‘have
been patented’’ for ‘‘Indian allottees and Indian heirs of
allottees’’ and ‘‘having been patented’’, struck out from
first par. ‘‘, has been or may be restored to trust status
through cancellation of the fee patent by the Secretary
of the Interior’’ after ‘‘consent of the patentee’’, des-
ignated as second par, the two provisos of original par.,
inserted in second par. ‘‘in whole or in part’’ after ‘‘re-
mains unsatisfied’’ and substituted in second par. ‘‘dur-
ing the trust period’’ and ‘‘by the judgment debtor’’ for
‘‘while the patent in fee was outstanding’’ and ‘‘by the
State, county, or political subdivision thereof’’ and in
proviso ‘‘, upon submission of adequate proof, the
claims for taxes paid by or on behalf of the patentee or
his Indian heirs or Indian devisees have been satisfied,
in whole or in part, by the State, county, or political
subdivision thereof, the Secretary of the Interior is au-
thorized to reimburse the State, county, or political
subdivision for such amounts as may have been paid by
them’’ for ‘‘in which a claim has been reduced to judg-
ment and such judgment has been satisfied, the Sec-
retary of the Interior is authorized, upon proof of satis-
faction thereof, to reimburse the State, county, or po-
litical subdivision thereof, for the actual amount of the
judgment, exclusive of the costs of litigation’’.
Statutory Notes and Related Subsidiaries
APPROPRIATIONS
Act Feb. 10, 1942, ch. 56, § 2, 56 Stat. 88, authorized ap-
propriations to remain available until expended.
§ 353. Sections inapplicable to certain tribes
The provisions of this Act shall not apply to
the Osage Indians, nor to the Five Civilized
Tribes, in Oklahoma. Where deeds to tribal
lands in the Five Civilized Tribes have been or
may be issued, in pursuance of any tribal agree-
ment or Act of Congress, to a person who had
died, or who dies before the approval of such
deed, the title to the land designated therein
shall inure to and become vested in the heirs,
devisees, or assigns of such deceased grantee as
if the deed had issued to the deceased grantee
during life.
(June 25, 1910, ch. 431, §§ 32, 33, 36 Stat. 863.)
Editorial Notes
REFERENCES IN TEXT
This Act, referred to in text, is act June 25, 1910, ch.
431, 36 Stat. 855, which enacted sections 47, 93, 151, 202,
337, 344a, 351, 352, 353, 372, 403, 406, 407, and 408 of this
title, section 6a–1 of former Title 41, Public Contracts,
and section 148 of Title 43, Public Lands, and amended
sections 191, 312, 331, 333, and 336 of this title and sec-
tions 104 and 107 of former Title 18, Criminal Code and
Criminal Procedure. Sections 104 and 107 of former
Title 18 were repealed and restated as sections 1853 and
1856 of Title 18, Crimes and Criminal Procedure, by act
June 25, 1948, ch. 645, 62 Stat. 683. Section 6a–1 of former
Title 41 was repealed and restated as section 6102(e) of
Title 41, Public Contracts, by Pub. L. 111–350, §§ 3, 7(b),
Jan. 4, 2011, 124 Stat. 3677, 3855. For complete classifica-
tion of this Act to the Code, see Tables.
CODIFICATION
The first and second sentences are from sections 33
and 32, respectively of act June 25, 1910.
§ 354. Lands not liable for debts prior to final
patent
No lands acquired under the provisions of this
Act shall, in any event, become liable to the sat-
isfaction of any debt contracted prior to the
issuing of the final patent in fee therefor.
(Feb. 8, 1887, ch. 119, as added June 21, 1906, ch.
3504, 34 Stat. 327.)
Editorial Notes
REFERENCES IN TEXT
This Act, referred to in text, is act Feb. 8, 1887, ch.
119, 24 Stat. 388, and is popularly known as the Indian
General Allotment Act. For classification of this Act to
the Code, see Short Title note set out under section 331
of this title and Tables.
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
The provisions of this Act shall not apply to the Osage Indians, nor to the Five Civilized Tribes, in Oklahoma. Where deeds to tribal lands in the Five Civilized Tribes have been or may be issued, in pursuance of any tribal agreement or Act of Congress, to a person who had died, or who dies before the approval of such deed, the title to the land designated therein shall inure to and become vested in the heirs, devisees, or assigns of such deceased grantee as if the deed had issued to the deceased grantee during life.
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