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That gross production tax is not as general as I first stated.  In my opinion if the person who has previously been required to pay a gross production tax is the owner of trust lands then I believe the Caponin case would apply to him and exempt him fromthat payment.
Does that answer your question?  Now don;t hesitate to come right back if you don get at it, because some of these are rather difficult.  (Yes and No, it does not answer all of it.)
You interpret it that you have to include all of the money that you receive in making your return to the company. And that's on trust lands.  (Yes.)  I think that John mentioned that there was in Oklahoma gross production tax levied by the state which specifically [[CROSSEDOUT]][[/CROSSEDOUT]] provided that it was taxable against everyone, if he produced any mineral, including ghe Indian.  Now, if that is the situation why that probably would take care of it. You probably would have to pay a tax to the state on that gross production.  But I do not now what you have involved in your particular state in that regard.  John would like to mention a few things on that.  (John)  I think that about all the answers that have been given so far are correct on a general basis.  It is my understanding that Congress specifically permitted Oklahoma to levy a gross production tax on Indian  lands no matter whose got the income.  And in that event, if Congress permits it, no matter what you might otherwise have in the way of restriction, won't work as against the state.  You may have a claim against the United States for invading the trust under which you hold your land but that is a different kind of suit than a suit against Oklahoma to recover taxes.  I mentioned awhile ago that Mr. Huston Buss Hill of Oklahoma City filled abrief amecus ocurio in the Capomin case.  What he was concerned about there of course, was millions upon millions of dolalars of oil royalty income due various individual Indians in Oklahoma on their allotments and on which they had been paying taxes and he had been industriously filling claims for refunds.  I suppose all those claims for refunds are being paid off rapidly now as rapidly as they can do so to stop them running six per cent interest against the government since the ruling came down they've covered royalties.

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