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Monday afternoon September 24, 1956, remainder
Now as I understand it those I.D. cattle were given to the tribes and the tribes in turn loaned them out to the individual members and as the herds were increased the cattle were paid back in kind, is that right (right)
There certainly would be no tax until such time as the loan was repaid, I don't believe that there was any specific exemption in the statute which permitted that in the taxation except inso far as the cattle were returned to the government in place of the ones which had been loaned to them. So based on the Capemin decision it would be my feeling and I believe its right, that when the herd was paid back to the government, then as cattle were sold it would be taxable. Up until the time they were sold there would be no tax but as they were sold, after the loan was repaid I don't believe the Capemin case would give us any help  Now of course, if those cattle were grazed on alloted land I think your position would be pretty good, I think that uncer the Capemin case you would have a good claim for an exemption and I an not sure you wouldn't have such a claim on other reservation lands or on tribals lands, thats the question we get back to that Mr. Cragun just answered . It would be well worth a try to show the exemption under the ruling of Squire against Capemin. Does that answer your question (That answers my question, thank you.)
I like the prospect of discussing this hunting and fishing a little bit. particularly the Northwest tribes are very vitally concerned with that.
Question:  That alloted land, does that mean that the heirs of the alloted land will not have to pay taxes or just the allottees.)
It is our feeling adn we discussed that before we started this panel, that the heirs of alloted lands would have the same exemption. (Thank you.)
Question:  Now Owen, I was just thinking that being as times are confused between people like these here, I think it would be well for you to elaborate the differences on ?     land as well as trust so that people will know the difference. 
Well, as all of you know there is a procedure whereby you convert your alloted lands into feed patent lands and this ruling of the bureau refers to the patent holder of the alloted lands. Now the general feeling among most attorneys, I believe, is that after the land is pastured, it then becomes subject

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