(b) Nothing in sections 841-853 of this title shall affect the status of the members of the Ottawa Tribe as citizens of the United States.

(c) Prior to the termination of the Federal trust relationship in accordance with the provisions of this section, the Secretary of the Interior is authorized to undertake, within the limits of available appropriations, a special program of education and training designed to help the members of the tribe to earn a livelihood, to conduct their own affairs, and to assume their responsibilities as citizens without special services because of their status as Indians. Such program may include language training, orientation in non-Indian community customs and living standards, vocational training and related subjects, transportation to the place of training or instruction, and subsistence during the course of training or instruction. For the purposes of such program, the Secretary is authorized in enter into contracts or agreements with any Federal, State, or local governmental agency, corporation, association, or person. Nothing in this section shall preclude any Federal agency from undertaking any other program for the education and training of Indians with funds appropriated to it. (Aug. 3, 1956, ch. 909, § 8, 70 Stat. 964.)

§ 849. Revocation of charter; termination of Federal powers over tribe.

(a) Effective three years after August 3, 1956, the corporate charter issued pursuant to sections 501-509 of this title, to the Ottawa Tribe of Oklahoma and ratified by the tribe on November 30, 1938, is revoked.

(b) Effective three years after August 3, 1956, all powers of the Secretary of the Interior or other officer of the United States to take, review, or approve any action under the constitution and bylaws of the Ottawa Tribe are terminated. Any powers conferred upon the tribe by such constitution which are inconsistent with the provisions of sections 841853 of this title are terminated. Such termination shall not affect the power of the tribe to take any action under its constitution and bylaws that is consistent with such sections without the participation of the Secretary or other officer of the United States. (Aug. 3, 1956, ch. 909, § 9, 70 Stat. 965.)

§ 850. Indian claims unaffected.

Nothing in sections 841-853 of this title shall affect any claims heretofore filed against the United States by the Ottawa Tribe. (Aug. 3, 1956, ch. 909, § 10, 70 Stat. 965.)

position of tribal assets. (Aug. 3, 1956, ch. 909, § 12, 70 Stat. 965.)

§ 853. Tribal rolls; preparation and publication; appeal from inclusion or omission from roll; review; final publication; distribution of property exempt from taxes; property and income subject to tax; capital gains and losses.

(a) The tribe shall have a period of six months from August 3, 1956 in which to prepare and submit to the Secretary a proposed roll of the members of the tribe living on August 3, 1956, which shall be published in the Federal Register. The proposed roll shall be prepared in accordance with eligibility requirements prescribed in the tribe's constitution and bylaws. If the tribe fails to submit such roll within the time specified in this section, the Secretary shall prepare a proposed roll for the tribe, which shall be published in the Federal Register. Any person claiming membership rights in the tribe or any interest in its assets, or a representative of the Secretary on behalf of any such person, may within sixty days from the date of publication of the proposed roll, file an appeal with the Secretary contesting the inclusion or omission of the name of any person on or from such roll. The Secretary shall review such appeals and his decisions thereon shall be final and conclusive. After disposition of all such appeals by the Secretary, the roll of the tribe shall be published in the Federal Register, and such roll shall be final for the purposes of sections 841853 of this title.

(b) No property distributed under the provisions of sections 841-853 of this title shall at the time of distribution be subject to Federal or State income tax. Following any distribution of property made under the provisions of such section, such property and any income derived therefrom by the individual, corporation, or other legal entity shall be subject to the same taxes, State and Federal, as in the case of non-Indians: Provided, That for the purpose of capital gains or losses the base value of the property shall be the value of the property when distributed to the individual, corporation, or other legal entity. (Aug. 3, 1956, ch. 909, § 15, 70 Stat. 966.)

OTOE AND MISSOURIA INDIANS

§ 871. Membership roll; preparation; persons entitled to enrollment.

The Secretary of the Interior is authorized and directed to prepare a roll of the Indians of the blood of the Otoe and Missouria Tribe whose names appear on the allotment rolls of the tribe approved December 7, 1899, June 1, 1906, and January 17, 1907, and who are living on May 9, 1958, and the descendants of such allottees who are living on May 9, 1958, regardless of whether such allottees are living or deceased. Applications for enrollment shall be filed within six months after May 9, 1958. The determination of the Secretary regarding the eligibility of an applicant for enrollment shall be final and conclusive. (Pub. L. 85-395, § 1, May 9, 1958, 72 Stat. 105.)

§ 872. Withdrawal and distribution of funds.

The Secretary is authorized and directed to withdraw the funds on deposit in the Treasury of the

United States to the credit of the Otoe and Missouria Tribe appropriated by the Act of May 19, 1956 (70 Stat. 161, 176), together with accrued interest, in satisfaction of the judgment obtained in the Indian Claims Commission against the United States in docket numbered 11, and to distribute such funds per capita to the persons whose names appear on the roll prepared pursuant to section 871 of this title. (Pub. L. 85-395, § 2, May 9, 1958, 72 Stat. 105.)

REFERENCES IN TEXT

The Act of May 19, 1956, referred to in the text, is the Second Supplemental Appropriation Act, 1956, which is classified in part to section 60f of Title 2, The Congress. section 1701g-5 of Title 12. Banks and Banking, section 713a-10 of Title 15, Commerce and Trade, and section 1241b of Title 46, Shipping.

§ 873. Per capita payments to members; manner of payment; liens; taxation.

(a) The Secretary shall make per capita payments directly to a living enrollee, except as provided in subsection (b) of this section. The Secretary shall distribute the share of a person determined to be eligible for enrollment but who dies subsequent to May 9, 1958, and on whose behalf the application is filed and approved, and the share of a deceased enrollee, directly to his next of kin or legatee as determined by the laws of the place of domicile of the decedent, upon proof of death and inheritance satisfactory to the Secretary, whose findings upon such proof shall be final and conclusive.

(b) Per capita payments due persons under twenty-one years of age or persons under legal disability shall be made in accordance with the laws of the place of domicile of such person.

(c) No part of any per capita payment shall be subject to any debt or debts, other than to the United States, created prior to May 9, 1958, by a person of Indian blood, and such per capita payments shall not be taxable. (Pub. L. 85-395, $ 3, May 9, 1958, 72 Stat. 106.)

§ 874. Costs.

All costs incurred by the Secretary in the preparation of such roll and in the payment of such per capita shares shall be paid from the judgment fund or the interest accruing thereon. (Pub. L. 85-395, § 4, May 9, 1958, 72 Stat. 106.)

§ 875. Rules and regulations.

The Secretary is authorized to prescribe rules and regulations to carry out the provisions of sections 871-875 of this title. (Pub. L. 85-395, § 5, May 9, 1958, 72 Stat. 106.)

TERMINATION OF FEDERAL SUPERVISION OVER MENOMINEE INDIANS

§ 891. Purpose.

The purpose of sections 891-901 of this title is to provide for orderly termination of Federal supervision over the property and members of the Menominee Indian Tribe of Wisconsin. (June 17, 1954, ch. 303, § 1, 68 Stat. 250.)

SEPARABILITY CLAUSE

Section 13 of act June 17, 1954, provided that: "If any provision of this Act [sections 891-901 of this title. or the application thereof to any person or circumstance, is

held invalid, the remainder of the Act and the application of such provision to other persons or circumstances shall not be affected thereby."

§ 892. Definitions.

For the purposes of sections 891-901 of this title

(a) "Tribe" means the Menominee Indian Tribe of Wisconsin;

(b) "Secretary" means the Secretary of the Interior. (June 17, 1954, ch. 303, § 2, 68 Stat. 250.)

§ 893. Tribal roll closed; applications for enrollment; approval or disapproval of application; appeal; final publication; certificates of beneficial interest.

At midnight of June 17, 1954 the roll of the tribe maintained pursuant to the Act of June 15, 1934 (48 Stat. 965), as amended by the Act of July 14, 1939 (53 Stat. 1003), shall be closed and no child born thereafter shall be eligible for enrollment: Provided, That applicants for enrollment in the tribe shall have three months from the date of the roll is closed in which to submit applications for enrollment: Provided further, That the tribe shall have three months thereafter in which to approve or disapprove any application for enrollment: Provided further, That any applicant whose application is not approved by the tribe within six months from June 17, 1954 may, within three months thereafter, file with the Secretary an appeal from the failure of the tribe to approve his application or from the disapproval of his application, as the case may be. The decision of the Secretary on such appeal shall be final and conclusive. When the Secretary has made decisions on all appeals, he shall issue and publish in the Federal Register a Proclamation of Final Closure of the roll of the tribe and the final roll of the members. Effective upon the date of such proclamation, the rights or beneficial interests of each person whose name appears on the roll shall constitute personal property and shall be evidenced by a certificate of beneficial interest which shall be issued by the tribe. Such interests shall be distributable in accordance with the laws of the State of Wisconsin. Such interests shall be alienable only in accordance with such regulations as may be adopted by the tribe. (June 17, 1954, ch. 303, § 3, 68 Stat. 250.)

REFERENCES IN TEXT

The Act of June 15, 1934, as amended by the Act of July 14, 1939, referred to in the text, is Act June 15, 1934, ch. 540, 48 Stat 965, which was not classified to the Code.

§ 894. Per capita payments to tribal members.

The Secretary is authorized and directed, as soon as practicable after June 17, 1954, to pay from such funds as are deposited to the credit of the tribe in the Treasury of the United States $1,500 to each member of the tribe on the rolls of the tribe on June 17, 1954. Any other person whose application for enrollment on the rolls of the tribe is subsequently approved, pursuant to the terms of section 893 of this title, shall, after enrollment, be paid a like sum of $1,500: Provided, That such payments shall be made first from any funds on deposit in the Treasury of the United States to the credit of the Menominee Indian Tribe drawing interest at the rate of 5 per centum, and thereafter from the Menominee

judgment fund, symbol 14X7142. (June 17, 1954, ch. 303, § 5, 68 Stat. 251.)

§ 895. Management specialists; studies and reports; availability of funds; reimbursement of expenditures.

The tribe is authorized to select and retain the services of qualified management specialists, including tax consultants, for the purpose of studying industrial programs on the Menominee Reservation and making such reports or recommendations, including appraisals of Menominee tribal property, as may be desired by the tribe, and to make other studies and reports as may be deemed necessary and desirable by the tribe in connection with the termination of Federal supervision as provided for hereinafter. Such reports shall be com

pleted not later than February 1, 1959. Such specialists are to be retained under contracts entered into between them and authorized representatives of the tribe, subject to approval by the Secretary. Such amounts of Menominee tribal funds as may be required for this purpose shall be made available by the Secretary. In order to reimburse the tribe, in part, for expenditures of such tribal funds as the Secretary deems necessary for the purposes of carrying out the requirements of this section, there is authorized to be appropriated out of any money in the Treasury not otherwise appropriated, an amount equal to all of such expenditures incurred prior to July 2, 1958, plus one-half of such expenditures incurred thereafter, or the sum of $275,000, whichever is the lesser amount. (June 17, 1954, ch. 303, § 6, 68 Stat. 251; July 14, 1956, ch. 601, 70 Stat. 544; July 2, 1958, Pub. L. 85-488, § 1 (a), 72 Stat. 290.)

AMENDMENTS

1958-Pub. L. 85-488 amended section by substituting "February 1, 1959" for "December 31, 1957", and by authorizing appropriations in an amount equal to all of the expenditures incurred prior to July 11, 1958, plus one-half of the expenditures incurred thereafter, or the sum of $275,000, whichever is the lesser amount.

1956-Act July 14, 1956, amended section to authorize appropriations of sums deemed necessary to reimburse the tribe for the expenditure of tribal funds.

§ 896. Plan for control of tribal property and service functions; termination of Federal supervision and services; approval of plan; publication in Federal Register.

The tribe shall as soon as possible and in no event later than February 1, 1959, formulate and submit to the Secretary a plan for the future control of the tribal property and service functions now conducted by or under the supervision of the United States, including but not limited to services in the fields of health, education, welfare, credit, roads, and law and order, and for all other matters involved in the withdrawal of Federal supervision. The Secretary is authorized to provide such reasonable assistance as may be requested by officials of the tribe in the formulation of the plan heretofore referred to, including necessary consultations with representatives of Federal departments and agencies, officials of the State of Wisconsin and political subdivisions thereof, and members of the tribe. The Secretary shall accept such tribal plan as the basis for the conveyance of the tribal property if

The

he finds that it will treat with reasonable equity all members on the final roll of the tribe prepared pursuant to section 893 of this title, and that it conforms to applicable Federal and State law. In the event the tribe fails to submit a plan approvable under the terms of sections 891-901 of this title by February 1, 1959, the Secretary shall cause such a plan to be prepared and submitted to the tribe within three months thereafter. The tribe shall thereafter have three months within which to accept the plan of the Secretary or to submit to the Secretary tribal proposals for modification. If the Menominee Tribe and the Secretary cannot agree upon a plan within the aforementioned six months period the Secretary shall within the following six months transfer the tribal property to a trustee of his choice for management or disposition for the benefit of the Menominee Tribe. responsibility of the United States to furnish all such supervision and services to the tribe and to the members thereof, because of their status as Indians, shall cease on December 31, 1960, or on such earlier date as may be agreed upon by the tribe and the Secretary. The plan shall contain provision for protection of the forest on a sustainded yield basis and for the protection of the water, soil, fish and wildlife. To the extent necessary, the plan shall provide for such terms of transfer pursuant to section 897 of this title, by trust or otherwise, as shall insure the continued fulfillment of the plan. The Secretary, after approving the plan, shall cause the plan to be published in the Federal Register. The sustained yield management requirement contained in sections 891-901 of this title, and the possible selection of a trustee in the event of a tribal planning default, shall not be construed by any court to impose a financial liability on the United States. (July 17, 1954, ch. 303, § 7, 68 Stat. 251; July 14, 1956, ch. 604, § 1, 70 Stat. 549; July 2, 1958, Pub. L. 85-488, § 1 (b), 72 Stat. 290.)

AMENDMENTS

1958-Pub. L. 85-488 amended section by substituting "February 1, 1959" for "December 31, 1957" in the first sentence, and "December 31, 1960" for "December 31, 1958", and by inserting provisions requiring the Secretary to accept the plan if he finds that it will treat with reasonable equity all members on the final roll of the tribe, and providing for the preparation of a plan if the tribe fails to submit a plan approvable under the terms of sections 891-901 of this title by Feb. 1, 1959.

1956-Act July 14, 1956 amended section to require submission of the plan not later than Dec. 31, 1957, to provide for the inclusion of all matters involved in the withdrawal of Federal supervision, for the protection of the forest on a sustained yield basis, for the protection of water, soil, fish and wildlife, and for the transfer of property, and to require publication in the Federal Register. § 897. Transfer of property.

The Secretary is authorized and directed to transfer to the tribe, on December 31, 1960, or on such earlier date as may be agreed upon by the tribe and the Secretary, the title to all property, real and personal, held in trust by the United States for the tribe: Provided, however, That if the tribe obtains a charter for a corporation or otherwise organizes under the laws of a State or of the District of Columbia for the purpose, among any others, of taking

title to all tribal lands and assets and enterprises owned by the tribe or held in trust by the United States for the tribe, and requests such transfer to be made to such corporation or organization, the Secretary shall make such transfer to such corporation or organization. The Secretary is authorized, in his discretion, to transfer to the tribe or any member or group of members thereof any federally owned property acquired, withdrawn, or used for the administration of the affairs of the tribe which he deems necessary for Indian use, or to transfer to a public or nonprofit body any such property which he deems necessary for public use and from which members of the tribe will derive benefits. (June 17, 1954, ch. 303, 8, 68 Stat. 252; July 14, 1956, ch. 604, § 2, 70 Stat. 550; July 2, 1958, Pub. L. 85-488, §1 (c), 72 Stat. 291.)

AMENDMENTS

1958-Pub. L. 85-488 amended section, substituting "December 31, 1960" for "December 31, 1958".

1956 Act July 14, 1956, amended section to permit the Secretary to transfer federally owned property acquired, withdrawn, or used for the administration of the affairs of the tribe.

§ 898. Taxes; distribution of property exempted; property and income subject to; capital gains and losses.

No distribution of the assets made under the provisions of sections 891-901 of this title shall be subject to any Federal or State income tax: Provided, That so much of any cash distribution made hereunder as consists of a share of any interest earned on funds deposited in the Treasury of the United States pursuant to the Supplemental Appropriation Act, 1952 (65 Stat. 736, 754), shall not by virtue of sections 891-901 of this title be exempt from individual income tax in the hands of the recipients for the year in which paid. Following any distribution of assets made under the provisions of sections 891-901 of this title, such assets and any income derived therefrom in the hands of any individual, or any corporation or organization as provided in section 897 of this title, shall be subject to the same taxes, State and Federal, as in the case of nonIndians except that any valuation for purposes of

Federal income tax on gains or losses shall take as the basis of the particular taxpayer the value of the property on the date title is transferred by the United States pursuant to section 897 of this title. (June 17, 1954, ch. 303, § 9, 68 Stat. 252.)

§ 899. Publication of proclamation of transfer of property; termination of Federal services; citizenship status unaffected.

When title to the property of the tribe has been transferred, as provided in section 897 of this title, the Secretary shall publish in the Federal Register an appropriate proclamation of that fact. Thereafter individual members of the tribe shall not be entitled to any of the services performed by the United States for Indians because of their status as Indians, all statutes of the United States which affect Indians because of their status as Indians shall no longer be applicable to the members of the tribe, and the laws of the several States shall apply to the tribe and its members in the same manner as they apply to other citizens or persons within their jurisdiction. Nothing in sections 891901 of this title shall affect the status of the members of the tribe as citizens of the United States. (June 17, 1954, ch. 303, § 10, 68 Stat. 252.)

§ 900. Protection of minors' and incompetents' rights. Prior to the transfer pursuant to section 897 of this title, the Secretary shall protect the rights of members of the tribe who are less than eighteen years of age, non compos mentis, or in the opinion of the Secretary in need of assistance in conducting their affairs, by causing the appointment of guardians for such members in courts of competent jurisdiction, or by such other means as he may deem adequate. (June 17, 1954, ch. 303, § 11, 68 Stat. 252.)

§ 901. Rules and regulations.

The Secretary is authorized and directed to promulgate such rules and regulations as are necessary to effectuate the purposes of sections 891-901 of this title. (June 17, 1954, ch. 303, § 12, 68 Stat. 252.)

Act Aug. 16, 1954, 9:45 a. m., E. D. T., ch. 736, 68A Stat. 3

An Act to revise the internal revenue laws of the United States.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That

(a) Citation.

(1) The provisions of this Act set forth under the heading "Internal Revenue Title" may be cited as the "Internal Revenue Code of 1954".

(2) The Internal Revenue Code enacted on February 10, 1939, as amended, may be cited as the "Internal Revenue Code of 1939".

(b) Publication.

This Act shall be published as volume 68A of the United States Statutes at Large, with a comprehensive table of contents and an appendix; but without an index or marginal references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a headnote. (c) Cross reference.

For saving provisions, effective date provisions, and other related provisions, see chapter 80 (sec. 7801 and following) of the Internal Revenue Code of 1954.

(d) Enactment of Internal Revenue Title into law. The Internal Revenue Title referred to in subsection (a) (1) is as follows:

(Aug. 16, 1954, 9:45 a. m., E. D. T., ch. 736, 68A Stat. 3.)