In 1887, the U.S. Congress enacted the General Allotment Act (“Act”), Act of Feb. 8, 1887 (24 Stat. 388, ch. 119, 25 USCA 331), or referred to as the Dawes Act. Congress believed that individual ownership of private property was an essential part of civilization that would give Indian people a reason to stay in one place, cultivate land, and adopt the habits, practices and interests of the non-Indian population.

In other words, Congress wanted to make good Indians out of us. The Act was another form of termination of life as the Indian people knew it. The Act didn’t “give” Indians land but the United States would hold the land “in trust for the sole use and benefit of the Indian” (or his heirs if the Indian landowner dies) for a period of 25 years.

Tribal historical territory would be reduced thereby making a huge portion of our lands available for homesteading by non-Indians. Congress even drove us like cattle across state and territorial boundaries to places we were strangers in. Congress actually gave us nothing that we didn’t already have, just less of it.

The General Allotment of Act of 1887 contained language to evidence a congressional intent to grant such an exemption.

This is why it amazes me so much city and state governments continue to try and dictate and litigate matters related to tribal or individually-owned Indian lands. They continue to attempt to assess taxes on tribal land and improvements. In Seminole Tribe of Florida v. Florida Department of Revenue, a three-judge panel of the 11th U.S. Circuit Court of Appeals said Florida was barred from imposing a real-estate rental tax on non-Seminole businesses that operate at tribal casinos in Tampa and Hollywood.