INDIAN TRIBAL CLAIMS Indian tribal claims result from so-called jurisdictional acts passed by the Congress authorizing particular tribes and bands of Indians to sue in the Court of Claims for amounts alleged to be due them on account of nonfulfilled treaty obligations, the taking of their lands without just or full compensation, etc. The Indians in due season, after the passage of the jurisdictional acts, file their petitions in the Court of Claims praying for judgments on the grounds alleged, and frequently asking for an accounting for all their funds. Copies of these petitions are thereupon forwarded to the General Accounting Office by the Department of Justice which in turn requests a full report with respect to matters within its cognizance, which generally comprehend the accounting asked for, including gratuities, the socalled jurisdictional acts generally providing that all amounts gratuitously supplied the Indians are authorized to be offset against amounts otherwise found due said Indians. The compilation of these reports involves a detailed study of the jurisdictional act and the petitions filed pursuant thereto, a comprehensive study of the particular tribe of Indians involved, all treaties made therewith, and acts of Congress, appropriation and otherwise, relating thereto. It also involves a complete analysis of all expenditures made by the United States on their behalf, their segregation into treaty and nontreaty or gratuity items, and their compilation and preparation in report form. These operations involve, among other things, the examination of claim settlements and fiscal officers' accounts, covering in some instances a period of well over 100 years. This work also requires a vast amount of research in connection with the history of the tribes of Indians involved, their origin, migrations, and unions with other tribes. Much information, valuable and necessary to a proper disposition of the cases, is obtained from the reports of the Bureau of Ethnology, House and Senate reports, and records of the War, Treasury, and Interior Departments. The work in connection with these Indian claims requires utmost care and painstaking effort, together with a clear understanding of the accounts, claims, treaties, statutes, Indian Office reports, records, etc., and other records and data having any bearing on the Indians and their transactions with the Government. Above all, the personnel assigned to this work, and more particularly those in charge of special phases thereof, must be fully capable of analyzing and properly evaluating the varying situations and circumstances and to follow these through to reasonable and logical conclusions. Requests for information relating to Indian matters are frequently made by Members and Committees of the Congress. To answer these requests frequently requires an exhaustive study and analysis of the statutes, the records of the War, Treasury, and Interior Departments, The National Archives, and other sources of information. For a detailed statement of the reports heretofore prepared and transmitted by the General Accounting Office to the Department of Justice, including a citation to the statute under which suit was brought, the name of the plaintiff Indians, the Court of Claims reference, the date suit was filed in said court, the amount claimed, the date the report was forwarded to the Department of Justice, and the recommendations made on Indian tribal claims legislation, see the annual reports of the Comptroller General for the fiscal years 1932, pages 1 to 7 and 124 to 128; 1937, pages 83 to 85 and 133 to 137; and 1939, pages 46 to 50. Additional Indian tribal claims work accomplished during the fiscal year ending June 30, 1940 Claim settlements examined....... Accounts of fiscal officers examined.. Transcripts of Indian Office ledgers typed, pages of 9, 897 436 66 495 Reports on petitions, which, on June 30, 1940, were in preparation for submission to the Department of Justice for use in Indian tribal suits in the Court of Claims Indian tribal claims petition awaiting examination and report to Department of Justice, for use in suit in the Court of Claims Indian tribal petition filed in the Court of Claims on which, due to rule 39 (a) of the court, preliminary report has been furnished to the Department of Justice Indian tribes authorized to file suits in the Court of Claims, as indicated by statutes Checks, amount collected on duplicate payments and forged 148, 095. 80 595, 712. 56 Checkages in accounts of disbursing officers. Offsets in claim settlements as to defaulting contractors, Through Department of Justice: Improper payments to Army and Navy per- Improper payments to civilian personnel. __ Sureties. $2, 506. 27 194. 64 107, 028. 19 203. 50 111, 565. 88 Collections of amounts due the United States-Continued On account of claims-Continued. Transportation: Freight and passenger earnings applied to indebtedness (with consent of carriers) ___ $7, 417. 49 Total.. On account of copies of records furnished.. On account of accounting differences: Agriculture. Interior State.. Treasury. Federal Works Agency Federal Security Agency. Independent Offices. 407, 123. 84 $414, 541. 33 $1, 327, 812. 07 694. 05 $33.98 163. 63 15. 00 405. 00 1, 210. 00 8.40 1, 841. 01 243, 683. 33 On account of post audit exceptions (listed under voucher On account of postal accounts (listed under postal accounts). 2, 694, 621. 67 Total.. Grand total.. $2, 940, 840. 06 $4, 268, 652. 13 In connection with the function of collecting amounts due the United States transactions were accomplished through the miscellaneous debt record as follows: |