SCLC/Rosa #679 — 1916 Nebraska trust-allotment tax: bar on sale; no-funds discharge

GPT-6 Sol archive · 39 Stat 865–866 · Justice note 47 · finding 679

Act of Dec. 30, 1916 authorizes tax on specified extended-trust Omaha and Winnebago allotments, but forbids levy and tax sale while trust patents remain. After one year unpaid, Interior may pay from allottee funds; a no-funds certificate is a full discharge. The Commission’s $53,000 figure lacks parcel/year ledger.

Distinct from PL 280; Bryan v. Itasca (1976) later held PL 280 civil grant ≠ general tax power.

Archive: desk synthesis of GPT-6 Sol finding 679.