1136 Bejmrability. Jwruary 2, 1951 (11. R. 0913] Public Law 907) Code, amenduicots. &J Stat. 02. PUBLIC LAWS-CHS. 119+1196–JAN. 2, 1951 [04 STAT. to seizures and forfeitures incurred, or alleged to have been incurred, under the provisions of this Act, insofar as applicable and not inconsistent with the provisions hereof: Provided, That such duties as are imposed upon the collector of customs or any other person with respect to the scizuro and forfeiture of vessels, vehicles, merchandise, and baggago under the customs laws shall be performed with respect to seizures and forfeitures of gambling devices under this Act by such officers, agents, or other persons as may be authorized or designated for that purpose by the Attorney General. SEC. 8. If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Act which can be given effect without the invalid provision or application, and to this end the provisions of this Act are declared to be severable. Approved January 2, 1951. [CHAPTER 1195] AN ACT To prevent penalties and additions to tax in case of failure to meet requirements with respect to estimated tax by reason of increases imposed by the Revenue Act of 1950. Be it enacted by the Senate and House of Representatives of the Internal Revenue United States of America in Congress assembled, That section 145 of the Internal Revenue Code (relating to penalties with respect to failure to file returns, pay tax, etc.,) is amended by relettering subsection (e) as subsection (f) and by adding after subsection (d) a new subsection (e) as follows: 20 U. B. O. 146. "(e) In the case of taxable years beginning prior to October 1, 1950, and ending after September 30, 1950, the penalties prescribed by this section shall not be applicable if the taxpayer failed to meet the requirements of section 294 (d) (2) (relating to substantial underestimate of estimated tax), by reason of the increase in normal tax and surtax on individuals imposed by section 101 of the Revenue Act of 1950." SEC. 2. Paragraph (2) of subsection (d) of section 294 of the Internal Revenue Code is amended by adding at the end of paragraph (2) a new sentence reading as follows: "In the case of taxable years beginning prior to October 1, 1950, and ending after September 30, 1950, the additions to tax prescribed by this subsection shall not be applicable if the taxpayer failed to meet the 80 per centum and 662%3 per centum requirements of this paragraph by reason of the increase in normal tax and surtax on individuals imposed by section 101 of the Revenue Act of 1950." Approved January 2, 1951. [CHAPTER 1196] JOINT RESOLUTION Amending section 3804 of the Internal Revenue Code. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That section 3804 of the Internal Revenue Code is hereby amended by adding at the end thereof the following new subsection: "(f) ADDITIONAL TIME TO BE DISREGARDED.-In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive order as a 'combat zone' for the purposes of section 22 (b) (13), at any time during the period Prepared Statement of Josephine Jackson Chairman, Michigan Indian Gaming Association Mr. Chairman, my name is Josephine Jackson, I am the Chairman of the Michigan Indian Gaming Association. I am submitting these comments on House of Representatives Bill Number 4566, sponsored by the Honorable Morris Udall of Arizona and meant to establish federal standards and regulations for conducting gambling activities in Indian Country. The federally recognized Indian communities and tribes within Michigan have historically been hard hit by unemployment. This is the result of many factors such as tribal location, which is usually far from any industrial center, lack of natural resources and small land bases. This coupled with the lower educational achievement levels experienced by the tribes for many years has left us with an unskilled work force, that makes it extremely difficult to recruit or start any meaningful industrial development. The tribes have however taken to the operation of Bingo Games and facilities with something akin to natural ability. The games have proven to be the first and only business that the tribes have all been able to operate at a profit. In Michigan, unlike some other areas, all of our tribes operate Bingo Games without the assistance of outside management firms. They understand the need some tribes may have to contract with non-Indian firms, especially to secure the facility needed to run the Bingo Games year around. They would, however, encourage these tribes to request the assistance of tribes presently operating Bingo Games, thereby retaining for themselves a greater share of the profits. The tribes have made very intelligent use of the profits realized from their operation of Bingo Games or "Palaces". Some of the uses to which the profits have been put are as follows: 1) Repair of septic systems and wells. 2) Purchase of wood stoves for all tribal residents wanting them. 3) Field trips for students. 4) Employment of tribal and other local residents. 5) Cost of operating tribal centers. 6) Donations to local fire departments and hospitals. 7) Activities for all members of the communities. 8) Increased health services. 9) Tribal Newsletters. 10) Purchase of land for future housing and industrial development. 11) Matching funds for contracts previously unavailable, because of the lack of unencumbered funds. 12) Capital for starting up or assisting on-going operations of other tribal enterprises. I think that one thing that should be emphasized is the benefit which is realized by the local non-Indian community from our operation of these games. The local communities benefit because they operate the motels, gas stations and restaurants the players use while traveling to our games. We have also tried to schedule our games, so that they have the least amount of negative impact upon games in the surrounding communities. The Michigan Indian Gaming Association was formed to assist the tribes with the development and management of their gaming activities and to try and head off activities or problems which would place the tribes gaming activites in disrepute. As part of our activities we under took a review of H.R. Bill 4566 and have reached a concensus on the following comments concerning the bill: 1. We recommend that the wording of Section 5 be changed to reflect the different methods of approval contained in the trib. 1 constitutions. While some require that all resolutions or ordinances be approved by the Secretary of Interior others may not. Therefore, we feel that the clause "approved by the Secretary of Interior" should be changed to read "approved or reviewed by the Secretary of Interior, depending on tribal constitutional requirements"... 2. The above change would require a like change in line 22 of Section 6a such as the following statement: "approved or reviewed by the Secretary pursuant to subsection (b). 3. We recommend that the wording of Section 6(b) be changed to reflect tribal constitutional provisions like those above by changing the wording to read: "The Secretary shall review or approve any tribal ordinance or resolutions". 4. If the tribal constitution has a section providing for Secretarial approval of tribal ordinances or resolutions we recommend that the time alloted therein for secretarial approval should be used in Section 6(d). This section should then read: Any duly submitted gambling ordinance or resolution which requires approval by the Secretary of Interior according to the tribal constitution shall be approved or disapproved by the Secretary within the time limits contained in the tribal constitution. 5. We feel that Section 7(a) is to restrictive of Tribal Sovereignty. The tribes should have the right to negotiate and enter into their own contracts, therefore, we recommend that line 7 be changed to read: "subject to review by the Secretary". 6. We recommend that Sections 7(b) and (c) should be deleted because the tribes should have final authority and not the Secretary. 7. Our final and strongest objection is to Section 8 of the bill and we request that the section be completly deleted from consideration. The mere fact that it would even be considered appropriate to allow the Secretary to inspect the books of a tribal enterprise, assumes that the Bureau of Indian Affairs has the right to control tribal business. This is the grossest kind of infringement upon tribal sovereignty that could ever be considered. This last section illustrates the obsurd circumstances that surround and affect the very every day attempts of our tribes to achieve true independence and self determination. The federal buracracy is telling us on the one hand to take our future into our own hands and make our own decisions, while, on the other hand they attempt to limit and control all activities that have the least chance of providing us with true independence. That is The tribes are merely trying to accomplish through Bingo and other gaming activities the same thing many states and cities are attempting to do. the raising of revenue without the need to increase or tax the general populace. Why should we be deprived of this opportunity when all around us the same activities are carried out and sanctioned. If we truly have tribal sovereignty please assist us and not hamper this first real opportunity to raise revenue which does not have strings attached. We hope that these and the suggestions of other tribes are given the full consideration they deserve and that your committee will remove these barriers. Thank you. STATEMENT OF THE SENECA-CAYUGA TRIBE OF OKLAHOMA IN SUPPORT OF H.R. 4566 We appreciate the opportunity afforded by the House Interior and Insular Affairs Committee to express our support for the Task Force Substitute Amendments to H.R. 4566. Our income from a modest tribal bingo business which we operate with tribal funds and tribal employees has helped cushion the severe cuts in federal funding which we have experienced since fiscal year 1982. This source of governmental revenue must be protected by the passage of the Task Force Substitute Amendments to H.R. 4566. The alternative, for us, is destitution. Leroy Howard STATEMENT OF THE MIAMI TRIBE OF OKLAHOMA IN SUPPORT OF THE TASK FORCE SUBSTITUTE AMENDMENTS TO H.R. 4566 Chairman Udall and the Members of the House Interior and Insular Affairs Committee deserve the praise and appreciation of all Indian Tribes for endeavoring to protect and defend an important source of revenue for tribal governments by drafting, introducing and passing the Task Force Substitute Amendments to H.R. 4566. More and more state governments are turning to gaming to raise revenue without increasing the heavy burdens already being borne by the American taxpayer. Our own state of Oklahoma has just legalized parimutuel gaming to raise revenue for state programs. Indian tribal governments historically enjoy a legal status and sovereignty similar to states and should and must have the same right to raise revenue and regulate economic activity within their jurisdictional boundaries as do states. The passage of the Task Force Substitute Amendments to H.R. 4566 will recognize and defend this right, and will reaffirm to the Native American people that their faith in the Congress of the United States is not misplaced. 40-067 0-84--20 Lewis I. Moore Miami Tribe of Oklahoma |