1 Reporter's Statement of the Case The amount so appropriated and expended came into existence from the following sources: Annuities appropriated under the treaty or agreement of July 15, 1794, for five fiscal years, 1862 to 1866, at $3,000 per year, $15,000, and $3,000 carried forward from year to year as explained in Finding No. 4 supra, total____ $18, 000. 00 Sales of land and income from investments, accumulated under Treaty of May 24, 1834, 7 Stat. 450_ 219, 384. 09 There is no record of the amount of disbursement that was for the benefit solely of Chickasaw refugees. 9. Mining trustees, $312.23. The Act of June 28, 1898, 30 Stat. 495, 498, among other things, authorized and directed the Secretary of the Interior to make rules and regulations in regard to the leasing of oil, coal, asphalt, and other minerals in Indian Territory and that all such leases should be made by the Secretary of the Interior. This act also ratified on the part of the United States (id., 505) the agreement of April 23, 1897, known as the "Atoka Agreement," and the agreement was subsequently approved by a majority vote of the members of each of the tribes. Section 29 of the Atoka Agreement, as amended and published in 30 Statutes at Large, page 510, provided in part: It is agreed that all the coal and asphalt within the limits of the Choctaw and Chickasaw nations shall re Reporter's Statement of the Case 103 C. Cls. main and be the common property of the members of the Choctaw and Chickasaw tribes (freedmen excepted), so that each and every member shall have an equal and undivided interest in the whole; and no patent provided for in this agreement shall convey any title thereto. The revenues from coal and asphalt, or so much as shall be necessary, shall be used for the education of the children of Indian blood of the members of said tribes. Such coal and asphalt mines as are now in operation, and all others which may hereafter be leased and operated, shall be under the supervision and control of two trustees, who shall be appointed by the President of the United States, one on the recommendation of the Principal Chief of the Choctaw Nation, who shall be a Choctaw by blood, whose term shall be for four years, and one on the recommendation of the Governor of the Chickasaw Nation, who shall be a Chickasaw by blood, whose term shall be for two years; after which the term of appointees shall be four years. Said trustees, or either of them, may, at any time, be removed by the President of the United States for good cause shown. They shall each give bond for the faithful performance of their duties, under such rules as may be prescribed by the Secretary of the Interior. Their salaries shall be fixed and paid by their respective nations, each of whom shall make full report of all his acts to the Secretary of the Interior quarterly. All such acts shall be subject to the approval of said Secretary. All coal and asphalt mines in the two nations, whether now developed or to be hereinafter developed, shall be operated, and the royalties therefrom paid into the Treasury of the United States, and shall be drawn therefrom under such rules and regulations as shall be prescribed by the Secretary of the Interior. Section 26 of the Act of June 28, 1898, reads: "That on and after the passage of this Act the laws of the various tribes or nations of Indians shall not be enforced at law or in equity by the courts of the United States in the Indian Territory," and Section 28 abolished plaintiff's tribal courts effective October 1, 1898. Section 29 of the Act incorporating the Atoka Agreement as amended, further publishes that agreement (in part) as follows, 30 Stat. 495, 512: It is further agreed, in view of the modification of legislative authority and judicial jurisdiction herein provided, and the necessity of the continuance of the 1 Reporter's Statement of the Case tribal governments so modified, in order to carry out the requirements of this agreement, that the same shall continue for the period of eight years from the fourth day of March, eighteen hundred and ninety-eight. This stipulation is made in the belief that the tribal governments so modified will prove so satisfactory that there will be no need or desire for further change till the lands now occupied by the Five Civilized Tribes shall, in the opinion of Congress, be prepared for admission as a State to the Union. But this provision shall not be construed to be in any respect an abdication by Congress of power at any time to make needful rules and regulations respecting said tribes. It is further agreed that the Choctaws and Chickasaws, when their tribal governments cease, shall become possessed of all the rights and privileges of citizens of the United States. The Act of April 26, 1906, 34 Stat. 137, entitled "An Act To provide for the final disposition of the affairs of the Five Civilized Tribes in the Indian Territory, and for other purposes," provided, among other things (id., 141), that all taxes accruing under tribal laws or regulations of the Secretary of the Interior should be abolished from and after December 31, 1905. The Act also made provision for delivery and accounting to the Secretary of the Interior, upon dissolution of the tribal government, of tribal property; that lands belonging to the five civilized tribes, upon the dissolution of the tribes, should not become public lands nor property of the United States but should be held in trust by the United States for the use and benefit of the Indians respectively comprising each of the tribes; that the tribal existence and tribal governments should be continued in full force and effect for all purposes authorized by law, until otherwise provided by law, but that in general the acts of the tribal council or legislature, to become valid, must be approved by the President of the United States, and this provision for approval applied also to tribal contracts. The two mineral trustees referred to in the Atoka Agreement were paid on warrants issued by the tribal nations for the fiscal years 1900 to 1924, both inclusive, a period of 25 years, on the basis of salaries that had been designated, re 679646-46-vol. 103--3 Reporter's Statement of the Case 103 C. Cls. spectively, by the Choctaw and Chickasaw Nations for their own trustee. From Choctaw funds the trustee for the Choctaw Nation was accordingly paid for that period $72,288.74; from Chickasaw funds the trustee for the Chickasaw Nation was accordingly paid for that period $80,461.42. The two trustees were paid separately. The appropriation act of June 5, 1924, for the fiscal year ending June 30, 1925, 43 Stat. 390, 398, provided that “salaries and contingent expenses of one mining trustee for the Choctaw and Chickasaw Nations at salaries at the rate heretofore paid" might be paid for the current fiscal year from tribal funds. Subsequent appropriations were for one mineral trustee only for the two nations. For the fiscal period 1925 to 1932, both inclusive, being eight years, the one mineral trustee was paid a total of $23,693.94, of which $17,458.23 was paid from Choctaw funds and $6,235.71 from Chickasaw funds. On an allocation of one-fourth from Chickasaw funds and three-fourths from Choctaw funds, the disbursement from Chickasaw funds for the period 1925-1932 would have been $5,923.48, an excess disbursement from Chickasaw funds of $312.23. The defendant concedes the apportionment of one-fourth only of the charge to the Chickasaw funds, on the basis of Choctaw Nation v. United States and Chickasaw Nation, 83 C. Cls. 140, from the time of substitution of one trustee for two. 10. Chickasaw schools, $1,107,035.57. Section 10 of the Act of April 26, 1906, 34 Stat. 137, 140, authorized and directed the Secretary of the Interior to assume control and direction of the schools in the Choctaw, Chickasaw, Cherokee, Creek, and Seminole tribes March 5, 1906, and conduct their school systems until taken over by State or territorial governments, and for expenses of the schools to set aside and expend from respective Indian funds in the U. S. Treasury requisite amounts, not exceeding in any one year for the respective tribes the amount expended for the scholastic year ending 1 Reporter's Statement of the Case June thirtieth, nineteen hundred and five; and he is further authorized and directed to use the remainder, if any, of the funds appropriated by the Act of Congress approved March third, nineteen hundred and five, "for the maintenance, strengthening, and enlarging of the tribal schools of the Cherokee, Creek, Choctaw, Chickasaw, and Seminole nations," unexpended March fourth, nineteen hundred and six, including such fees as have accrued or may hereafter accrue under the Act of Congress approved February nineteenth, nineteen hundred and three, Statutes at Large, volume thirty-two, page eight hundred and forty-one, which fees are hereby appropriated, in continuing such schools as may have been established, and in establishing such new schools as he may direct, and any of the tribal funds so set aside remaining unexpended when a public school system under a future State or Territorial government has been established, shall be distributed per capita among the citizens of the nations, in the same manner as other funds. For the fiscal year ending June 30, 1905, expenses of the Chickasaw schools were met by the issuance of tribal warrants, following the custom of previous years. These warrants could not be cashed until funds were available for their payment to the original payee or the holder and assignee. The records of the General Accounting Office show payment of Chickasaw warrants issued during the fiscal year ending June 30, 1905, for educational purposes, in the following manner: During fiscal year ending June 30: 1906 1907 1908 Total Amounts $150, 697.94 4,842. 25 12.00 155, 552. 19 There is no proof of expenditure from Chickasaw funds in the United States Treasury in any one year, to the end of the fiscal year 1929, of any amount exceeding $155,552.19, for Chickasaw schools. 11. Unappropriated disbursements, $4,494.87. The Act of Congress approved August 24, 1912, 37 Stat. 518, 531, provided in Section 18 thereof: "That during the |