3 Kan. 299 | Kan. | 1865
By the Court,
The questions involved in this case have been twice ably and fully argued at the bar, and the court ha's given
All the property in the state, except such as is specifically exempted by the state constitution, and such as is exempt under the federal constitution and the laws and treaties made in pursuance thereof is subject to taxation. It is not claimed that the property in question is within the former exemption, but it is claimed that it is within the latter. The language of the state constitution and of the act of the legislature made to carry into effect its provisions, is broad enough to include this land as taxable property, and does include it, unless controlled by paramount law. Tiie claim is that it is so controlled. The federal constitution, the laws of the United States made in pursuance thereof, and alí treaties made under the au
First, If the title to the lands be in the United States, they are not taxable. Not only are the lands of the general government exempted from taxation by express stipulation on the part of the state, but without such agreement they would not be liable to be taxed. The rrevocable ordinance of the legislature is merely the expression of what the law would have been without it. What, then, is the nature of the plaintiffs’ title? Have the patentees but a portion of the title, the remainder being in the government, or have they the whole title ?
The patent in terms conveys the lands in fee simple, and contains a restriction “ that said lands shall never be sold or conveyed by the grantee or his heirs without the
. It is not material to inquire whether the title of the Shawnees would be correctly described by the technical terms, “ fee simple.” It may be that some of the essen
The same policy is still being pursued by the government ; and who can doubt its object or result. Its earmarks are distinctly visible in the treaty with the Shawnees. They constitute no exception to the general rule. Their rise in civilization, is surely at best, slowly working the destruction of their nationality. Nationally considered they are being “ killed with kindness.” Can it be doubted that the treaty of May 10th, 1854, was intended as a step forward in the business ?
The Shawnees, for the last third of a century have lived upon the very borders of civilization, and much of the time in actual contact with the white race. Many of thorn have been gradually losing the distinctive characters of the red man, adopting the habits and modes of life of their fairer-skinned neighbors, and are, and have been for years thrifty, substantial industrious husbandmen. On the other hand, others of them still live the nomadic lives of their fathers; preferring to remain in habits, mode of life and in name, Indians. Attrition with the white race has not operated to polish down the roughness of their original rude character. Labor is their horror, and thrift and comfort are alike despised. In the country ceded by them by the treaty of 1854, the former class, under tribal regulations, were occupying particular portions of their country, having made thereon farms and other improvements, pertaining to a fixed mode of life. Their reservation would soon be surrounded by white settlements and be useless to the nomadic portion as hunting grounds. There was vastly more of it than would be necessary for agricultural purposes if every member of the tribe were to become an independent tiller of the soil. If suffered to remain in its then condition, it must continue to be a vast waste in the most desirable part of the territory the
By that treaty the Shawnees cede to the United States the whole of their reservation containing about sixteen hundred thousand acres, in consideration, of which the government re-cedes to them two hundred thousand acres, and promises to pay them eight hundred and twenty-nine thousand dollars in money. These two hundred thousand acres were to be selected, except in a few instances, within thirty miles of the Missouri line. It was competent for the Indians, had they seen proper so to do, to have selected the whole in a compact body and held them in common. Had they done so, no patents would have been issued to them, and their title would have been at least the Indian title as above defined. But it was not expected that course would be taken by them. It is ap
In all this, the general policy of the government as hereinbefore indicated, is exemplifiéd in a striking manner. Those of the Shawnees who had become partially civilized, were to be placed in'situations favorable to further advancement, it not being doubted on the part of the government that they would still pi’ogTess in that direction and soon be in a condition to dispense wholly with its guardianship.
The effect of the restrictions in the patent remain to be considered. It need not be argued that it does not operate as a condition; an attempt by tbe Indian to convey without the assent of the Secretary of the Interior does not forfeit his right to the land. His' act would be wholly void,'hot affecting his title'in any way. It is'not a
Second. Are these lands exempt from taxation on the ground that they belong to Shawnees ? The record shows that for some purposes at least the tribal organization of the Shawnees is still maintained, but it no where appears neither from the treaty nor the record that as a tribe they have a right to, or that they attempt to control in any manner the lands held in severalty by the patentees. The record also shows that the lands not only do not lie in a compact body, but that they are widely scattered, being thickly interspersed with the lands and settlements of white persons, nor did the treaty require or contemplate that the selection of lands to bo held in severalty should be contiguously made. Those who already had made for themselves homes were authorized to make selections including them, but were not compelled to do so; only those who desired to hold their lands
Having premised this much, we will proceed to an examination of the legal question involved.
There is no express prohibition against taxing these lands, or the personal property of the Indians residing upon them. The treaty does not contain it, nor is it contained in any act of Congress to which our attention has been directed. In disposing of these lands to the Indians, it doubtless was competent for the proper branch of the government, under the powers to make needful rules respecting the territory of the United States, and to regulate commerce with the Indian tribes, conferred by the federal constitution, to have prohibited their taxation by the state, at least so long as they might remain the property of the members of an Indian tribe. The exercise of such power in this instance must be sought elsewhere than in express provisions of law or treaty. The court has been referred to judicial decisions in the state of New York, as establishing and illustrating the proposition contended for, and especially to that in the case of Goodall v. Jackson, 20 Johnson, 693. The opinion of Chancellor Kent in that ease is a very elaborate, and doubtless exhaustive one upon the questions hé discussed. But there is no similarity between that case and the one at bar. The ultimate title to the lands occupied by the Indians in
In the case at bar some of these conditions are wholly wanting. The Shawnees do not hold their lands in common, nor are they contiguously located. It is difficult to conceive of a national existence without a national domain upon which to maintain it. Two independent governments, in the same sphere, existing in the same locality, would be rather anomalous. It may be competent for the general government for some purposes, to recognize the continued tribal existence of the Indians, but it never has recognized them as distinct nationalities except in connection with the country they occupied. It never has treated with them or legislated in regard to their affairs, except as the owners and exclusive occupants of a particular district of country. The intercourse laws were made to apply to them only as Indians belonging to a tribe recognized and treated as such by the government which presupposes their existence as a distinct race, owning and governing a particular district of country. The Shawnees who own and occupy these selected and patented lands are in precisely the same situation they would have been, if instead of giving them two hundred acres of land apiece, the government had given each two
Again, it is claimed that upon consideration of the treaty itself it is apparent these lands were not to be taxable. It has been already observed that there is no express provision exempting them. But it is argued that because these were ceded to be occupied as homes for the Shawnees, and were not to be sold without the consent of the government, the manifest intention was that they should not be subject to taxation. An examination of treaties made with other tribes by the same commissioner on the part of the United States, and about the same time, may throw some light upon the subject.
Between the 15th of March 1851, and the 21th of February 1855, George W. Manypenny, Esq., as commissioner on the part of the United States, made treaties with the Otoes and Missourios, the Ornabas, the Shawnees, the Iowas, the Sacs and Foxes, the Kickapoos, the Kaskaskias, the Miamis, the Wyandottes, the Chippewas and the Winneb^goes, all of them, as will be apparent from a perusal thereof, must have been written by one person, or the subsequent ones copied from the first one. The language used is similar in all of them, and they all contain provisions with reference to the issuance of patents for land in severalty. In the treaties with the Otoes and Missouries, and with the Omahas, the language is, “ The President may * * * issue a patent to such person or family for such assigned land, conditioned that the tract shall not be aliened or leased for a longer term than two years, and shall be exempt from sale or forfeiture.”
With the Shawnees, “ Congress may hereafter provide for issuing to such of the Shawnees as make separate selections, patents for the same with such, guards and re
With the Kickapoos and the Sacs and Eoxes, “ The lands thus assigned may hereafter be confirmed by patent to the parties or their representatives, under such regulations and restrictions as Congress may prescribe.”
With the Kaskaskias, “ Patents for the lands selected by or for individuals or families may be issued subject to such restrictions respecting leases and alienation as the President or Congress of the United States may prescribe.”
With the Miarais, “The President may cause patents to issue to single persons or heads of families for the lands selected by br for them, subject to such restrictions respecting leases and alienation as the President or Congress of the United States may impose, and the, lands so patented shall not be liable to levy, sale, execution or forfeiture.”
With the Wyandottes, “None of the lands thus assigned and patented to the Wyandottes, shall be subject to taxation for a period of five years from and after the organization of a state government over the territory where they reside, and those of the incompetent classes shall not be aliened or leased for a longer period than two years, and shall be exempt from levy, sale or forfeiture, until otherwise provided by state legislation, with the assent of Congress.”
With the Chippewas, the President may “ issue patents to them for the tracts so assigned to them, respectively; said tracts to be exempt from taxation, levy, sale or forfeiture, and not to be aliened or leased for a longer period than two years at one time, until otherwise provided by the legislature of the state in which they may be situated, with the assent of Congress.' They shall not be sold or
With the Winnebagoes, the same as with the Chippewas, except that the time within which the lands may not be sold, is extended to fifteen years»
Within the time above mentioned* treaties were made with the Calapooias and Willamettes, and although not negotiated by Mr. Manypenny, yet executed while he was Commissioner of Indian Affairs, which contain provisions similar to that contained in the treaty with the Miamis. The congressional action contemplated by the treaties with the Shawnees, the Iowas, the Kaskaskias, the KiCapoos and the Miamis, is found in the act of March 3d, 1859, and is in these words t
“ That in all cases where, by the terms of an Indian treaty in Kansas territory, said Indians arp entitled to separate selections of lands, and tó a patent therefor under guards, restrictions, or conditions for their benefit, the Secretary of the Interior is hereby authorized to cause patents therefor to issue to such Indian or Indians, and their heirs, upon such conditions and limitations, and under such guards or restrictions as may be prescribed by said Secretary.”
.The treaties may be divided into four classes: 1st. Treaties which contain no restrictions whatever; 2d. Those which prohibit alienation by the Indians without the assent of the government; 3d. Those-which exempt the lands from liability to levy, sale, execution or forfeiture; and 4th. Those which in addition to all this, expressly exempt lands from taxation. Now, in the first class mentioned, it is very plain the treaties contain no exemption of the lands from taxation. Whether that should be done was left wholly in the discretion of Congress, and was by Congress transferred to the Secretary of the Interior. In the second class the treaty itself contains a prohibition
If the lands of the Shawnees are not exempt from taxation, it is unnecessary to argue that the personal property of the Indians residing thereon is not. ¥e think, therefore, that the correctness of the second proposition, to-wit: that the state has no power to tax the property of these Shawnees, is not vindicated by the decision of the courts of New York or of the Supreme Court of the United States. We also think that the treaty with the Shawnees, the act of March 3d, 1854, and the action of the Secretary of the Interior in pursuance thereof, were considered in the light of the contemporaneous action of the govern
Our conclusion then, upon the whole case is, that the Shawnees who hold their lands in severalty under patents from tbe government, bave the abstract title thereto; that the lands are subject to taxation unless exempted specifically by the constitution of this state, or by some paramount law, and that they are not so exempt.
In tbis conclusion we are sustained by the decision of Justice McLean, in the case of Lowry v. Weaver, already referred to. That was a" proceeding to subject to sale for the payment of bis debt, the lands of an Indian chief who beld them under a patent containing, a restriction that they should never be aliened by the grantee or bis heirs without tbe consent of the President of the United States. In bis opinion the judge said that by tbe restriction “ tbe land was not withdrawn from the sovereign action of tbe state. Like others it may be taxed by tbe state. * * * Tbis belongs peculiarly to state powers. - * * * Except by compact or the voluntary legislative action of tbe state, lands within its limits cannot be withdrawn from its ordinary action.”
Tbe judgment of tbe court below will be affirmed.