US Taxation of Indian Land

Robert N. Clinton (rclinton@lawnet-po.law.uiowa.edu)
Thu, 13 Feb 1992 15:50:00 CST


On 13 February, peshe%mamia.uucp@mthvax.cs.miami.edu (Peshewegunzh) writes:

> Nevertheless, the essential question is this: what happens to the land when
> the taxes remain unpaid? Confiscation, and transfer to Europeans, I would
> predict with a certainty.

Peshewegunzh is absolutely correct that nonpayment of taxes will result in
foreclosure and subsequent tax sale with the land probably falling into non-
Indian hands. Indeed, after trust restraints expired on individual allotted
land before the Indian Reorganization Act, tax foreclosure was the most
common way in which land was transfered out of Indian hands (often from
Indians who could not even read the tax notice they received in English since
they only spoke their native language). Approximately 30 million acres fell
out of trust and was lost, mostly in this way, between 1887 and 1934. Who
said time is not circular?