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Show Itonfay, AM 14, 175 The Ute Boletin -S- Taxation Question Discussed Continued from Page 3 that it does not want to argue cases for individual Indians. It will enter such cases only if the individual loses the first round and appeals the case. Again, legal experts are divided on the merits of this intrusion into Indian reservations for taxation purposes. One lawyer stated that this action opposes the federal instrumentality doctrine established in U.S. v. Rickert (1909). Here, the decision was based on language in the General Allotment Act which stated that when land was allotted to Indians the land would be protected by the government, free of all charge and encumbrance whatsoever. To tax these lands should be to subvert the federal intention of improving the conditions of Indians by placing more financial burdens on them. In legal terms, the court declared: To tax these lands is to tax an instrumentality employed by the United States for the benefit and control of this dependent race, and to accomplish beneficent objects with reference to a race of which this court has said, that, from their very weakness and helplessness, so largely due to the course of dealing of the Federal government with them and the treaties in which it has been promised, there arises the duty of protection, and with it the power. This has always been recognized by the Executive and by the Congress and by this court, whenever the question has arisen. Another noted expert in the taxation field felt, however, that taxes on land not specifically owned by the person farming the land could be taxed. He based his interpretation on the Stevens v. Commissioner of Internal Revenue case which was decided in 1971. In this case, the IRS attempted to tax Bryan Stevens, a Gros Ventre Indian living on the Fort Belknap Reservation, for lands leased from other Indians and for allotted lands bought from another Indian. The Tax Court decided that leased lands and lands purchased from other Indians were taxable. Stevens decided not to appeal the ruling on the leased lands and instead appealed only the section relating to .lands he had bought from other Indians. In its ruling, the Appeals Court upheld Stevens side, declaring that tax could not be levied on lands bought from another Indian and remaining under a trust status. However, the original ruling stating that leased lands were taxable was upheld. Cheyenne River Tribal Chairman Wayne Duchenaux has stated that in the case on his reservation, the IRS was taxing Indians leasing Tribal land rather than allotted land and therefore was directly harming the Tribe as a whole. The merits of this case are still to be so-call- . $827 MILLION TOTAL Indian Bureau Projects Increase In FY 1976 Budget Appropriation By Bruce Davies AIPA The Bureau of Indian Affairs 3IA released its budget request for the upcoming fiscal year on Feb. 1 8 and revealed that it is asking for a budgetary increase of $48 million. This increase would raise the total budget authority of the BIA to over S827 million. Included in this figure are $137 million in permanent and trust funds in addition to the yearly appropriation figure of $757 million. Approximately $66.7 million of this sum is earmarked for expenses incurred under contract authority for the Bureau roads and therefore will not directly affect Indian communities. The remaining figure of $690 million breaks down into the following general areas: $526 million is requested for Indian Programs Operations, $61.4 million is requested for irrigation systems' development, $66.7 million is requested for road construction, $70 million is earmarked for Alaska Native Claims, $12 million will go to the Revolving Loan Fund and $20 million will be added to the Loan Guaranty and Insurance Fund. Among new funding requests, a special request for meeting administrative costs related to tribal contracts is included. This item accounts for $11.8 million of the total $48 million increase. The most important category is Indian Operations Programs. This provides the money for the operations of the Bureau. A breakdown of appropriations in this area contrasted with WASHINGTON, D.C. day-to-d- ay appropriations for FY 1975 shows the following figures: FY 1975 Education Indian Services Tribal Resources Development Trust Responsibilities & Services General Management & Facilities Total for Indian Programs $226,495,000 98,603,000 70,360,000 1 8,661 ,000 65,013,000 $479,1 32,000 IncrMBO IT 1976 $230,170,000 106.075.000 86.538.000 20.917.000 . 83,228,000 $526,926,000 3,700,000 6,100,000 16,200,000 2.300.000 18.200.000 $48,000,000 $ Benefit Boxing Program Set For Saturday A benefit boxing program is scheduled for April 26 at Union high school beginning at 8 p.m. All proceeds are to be donated to Samantha Willie five month old daughter of lthe late Samuel Willie -- former member of the boxing club who was killed in an auto accident. Many boxers from through out the state have volunteered their services for this gesture on behalf of Willies team mates. Sam Willie won thn Utah State open division Golden Gloveu Championship on March 11 and represented Utah in Pueblo Colorado in the Rocky Mountain Regional tournament where he lost to the Ad-PE- P champion. Many Senior Division and Junior Olympic Champions will appear on this card. Load favorites Eddie Martinez, Larry Moon Lopez, Richard Burns will be seen. All of the amatuer boxers in the state are preparing for the Utah State AAU tournament to be held in Ore on May 9 and 10. approx. further breakdown of appropriations shows the following information: Education: The total request includes approximately $32 million for higher education, including 17,000 scholarship grants and adult vocational services for 15,000 adults. Also included is $28 A million in Funds. Indwn Services: $12 million in aid for tribal governments, $66.1 million for social services, $13.6 million for law enforcement and $14.3 million for housing projects are included in this Johnson-O'Mall- Services Schedule ey cateqory. TrM Beseems Development: This section includes $26.4 million for forestry and agriculture, 4 million for direct employment, $ 1 4 million for business enterprises, and provides money for ttie expansion of Indian Action Teams. Trust BespeusiWBties end Services: Included here is money for 35 additional water studies and for the completion of five water use plans that are already under way. General Management and FacSties Operations: This category included $60 million for the BIA operations. $7.6 million is in operation, repair, maintenance and leasing of facilities support of is set aside for annual and million ana earmarked tor general management $2.6 aamimstration, program planning and development. $1 Spring Episcopal 10a.m. Holy Spirit Church, Randlett . decided. Behind it are the efforts of the federal state governments to encroach on and to tax Indian Tribal at the heart of strikes effort This people. the special status of Indian people. As can the be seen in the Tonasket case, PL-28Tribes of over by assumption jurisdiction state government, is closely related to the desire of states to tax Indian lands - and businesses. Both the states and the federal government see clearly that taxation is a . crucial element in Perhaps that is why both arms of government are moving to in as wide remove Indian as a manner possible. :ind nt 0, ns West - Todd P.T.O. To 12:30 p.m. St. Elizabeth's Church, Whiterocks Beginning May 4, 1975 Meet Tonight The West - Todd Parent-TeacherOrganization will meet Thursday, April 24 at 7 p.m. in the West Jr. High multipurpose room. is The quarter system, which will be next fall, - scheduled to start discussed. s |