45 Opinion of the Court in providing them with provisions. In its opinion the Commission noted that this sum was for "provisions in lieu of farmer" and referred parenthetically to the report of the General Accounting Office, pp. 121 and 122. The Commission stated: Just why the expenditures were thus carried is difficult to understand because there were apparently no farmers employed after the year 1863, at least no expenditures for that purpose are shown in the report. It may be fairly concluded, however, that the expendi ture was for subsistence and not required by the treaty [1833] after the year 1835. We, therefore, allow the amount as a gratuity. [Italics supplied.] In the same finding, the Commission allowed as an offset $2,400 expended during the years, 1869, 1870 and 1871, as "cash payments to chiefs and council in lieu of farmer," and commented in its opinion as follows: * We believe this sum must be allowed because it no doubt was to compensate the Quapaw chiefs and council for their services in representing the tribe, which services were presumably of benefit to those Indians. The defendant was under no obligation to pay them and should be reimbursed for the outlay. The finding makes reference to the G. A. O. report, pp. 120, 121. Turning to the G. A. O. report, p. 88 (our future page references are to the G. A. O. Report), on offsets, Statement No. 7, entitled "Disbursements made by the United States for the benefit of the Quapaw Tribe of Indians pursuant to the Treaty of May 13, 1833, 7 Stat. 424," we note that $15,072.01 was expended as "Pay of farmers," apparently under Article III of that treaty. There is also shown the above item of $1,558.35 identified as "Provisions in lieu of farmer," and the other item of $2,400 identified as "Cash payments to chiefs and council in lieu of farmer." (See pp. 88, 89, G. A. O. report.) From the appropriate disbursement schedules later in the report, we note that during 1864, 1865 and 1866, no sums were disbursed for pay of farmers. In the following years beginning in 1867, however, there were disbursements for "Provisions in lieu of Opinion of the Court 128 C. Cls. farmer" and also for "Cash payments to chiefs and council in lieu of farmer." Part III, Section D of the report, contains information relative to disbursements made by the United States for the benefit of the Quapaws pursuant to the Treaty of February 23, 1867, 15 Stat. 513. This treaty was negotiated with a number of tribes including the Quapaws to meet a situation created by the Civil War, wherein the homes of the tribes were destroyed and the members driven from their reservations. The tribes agreed to sell portions of their lands, to live on the diminished reserves, and have the proceeds of the sale of their lands invested in a permanent annuity. Article XI, respecting the Quapaw Tribe, provided: The amount now due and unpaid [1863-1867] for a farmer, under the provisions of the third article of their treaty of May thirteen one thousand eight hundred and thirty-eight [three], may be used by the chiefs and council for the purchase of provisions, farming implements, seed, and otherwise for the purpose of assisting the people in agriculture; and their annual income now paid for farmer shall hereafter be set apart for the purposes of assistance and improvement in agriculture. At page 191 of the G. A. O. report, it is stated: Article 11 [XI] of said treaty provides for the disposition of amounts due and unpaid the Quapaw Tribe for a farmer under Article 3 of the Treaty of 1833. Disbursements of said amounts were made during the years 1867 to 1876 and are set out under Article 3 of the Treaty of 1833 (see pp. 88, 89). Under the Act of July 26, 1866, 14 Stat. 255, 263, there was appropriated for the fiscal year 1867, $600 "For farmer during the pleasure of the President, per third article treaty thirteenth May," 1833. An identical provision appeared in the appropriation Act of March 2, 1867, 14 Stat. 492, 506. In the next appropriation Act, that of July 27, 1868, 15 Stat. 198, 213, the following appears: Quapaws. For farmer, during the pleasure of the President, per third article treaty thirteenth May, eighteen hundred and thirty-three, six hundred dollars: Provided, That this sum of six hundred dollars, together with any un 45 Opinion of the Court expended balance heretofore appropriated for the employment of a farmer, may be used in the purchase of such articles of food and clothing as may be thought necessary in the discretion of the Secretary of the Interior. In the appropriation Act of April 10, 1869, 16 Stat. 13, 30, $600 was appropriated "For farmer, during the pleasure of the President, per third article treaty thirteenth May," 1833. In the Act of July 15, 1870, 16 Stat. 335, 349, $2,660 was appropriated "to be expended in such goods, provisions, and other articles as the President may from time to time determine, including insurance and transportation thereof, in instructing in agricultural and mechanical pursuits, in providing employees, educating children, providing medicine and medical attendance, care for and support of the aged, sick, and infirm, for the helpless orphans of said Indians, and in any other respect to promote their comfort, civilization, and improvement ***" The Act of March 3, 1871, 16 Stat. 544, 559, appropriated $2,660 for the identical purpose. The Act of May 29, 1872, 17 Stat. 165, 179, appropriated $600 "For one farmer, during the pleasure of the President." The Act of February 14, 1873, 17 Stat. 437, 452, contained an identical provision. The Act of June 22, 1874, 18 Stat. 146, 163, also contained an identical provision. From the above facts, it seems clear that the expenditures by the United States for provisions in lieu of farmer, and in cash payments to chiefs and council in lieu of farmer, were made in fulfillment of the Government's obligations under Article III of the 1833 Treaty, as further specifically authorized in Article XI of the Treaty of February 23, 1867 (15 Stat. 513), and as such are not proper offsets. The Commission's determination allowing these amounts as offsets is accordingly reversed. In finding 17, the Commission found that the United States, without any treaty or contractual obligations so to do, expended gratuitously for the benefit of the tribe from November 15, 1824, to June 30, 1946, public funds in the total amount of $34,412.72, and that each item making up such total is a properly allowable offset to the defendant. We shall consider each item separately. 128 C. Cls. Opinion of the Court AGRICULTURAL IMPLEMENTS AND EQUIPMENT, 1879 TO 1901— $1,658.28 In the Menominee case, supra, expenditures for agricultural implements and equipment were disallowed as offsets on the ground that they were for the purpose of demonstration and were educational, in the absence of any showing by defendant as to just what was their purpose. We have examined the report of the General Accounting Office concerning these items, beginning at page 233, the applicable disbursement schedules and the acts of Congress under which the funds were expended. Some of the amounts were expended from the Osage Civilization Fund (Treaty of September 29, 1865, 14 Stat. 687), which was established "for the education and civilization of Indian tribes residing within the limits of the United States." (Article I of Treaty of September 29, 1865.) Other amounts were expended from appropriations for "contingent expenses" of the Indian service, including traveling and incidental expenses of Indian agents, and of their offices, and related expenses. Still other amounts were expended under appropriations "For education and civilization of Indians within the limits of the late Central Superintendency, including clothing, food and lodging for the children attending school." We find nothing in the G. A. O. report which indicates that these funds used to purchase agricultural implements and equipment were for purposes other than educational within the meaning of the Indian Claims Commission Act, as interpreted in the Menominee case, and accordingly are not proper offsets. The Commission's determination allowing $1,653.28 as an offset, is therefore reversed." We have examined the reports of the Commissioners of Indian Affairs referred to in defendant's brief and which defendant urges demonstrate that, as a matter of general practice, agricultural implements and equipment had been for many years issued to the tribes not for so-called demonstration purposes, but for use by the Indians in the normal manner in which such implements would be expected to be used. Most of the portions referred to by defendant did not deal with the Quapaws at all. We accordingly turned to those sections of the reports which did deal with the Quapaws and found nothing therein to evidence the policy alluded to by defendant but, rather, the contrary 45 Opinion of the Court CLOTHING, 1833 TO 1894-$249.41 The Commission has allowed as an offset $249.41 expended from 1833 to 1894. Turning to the G. A. O. report, we note that the first item making up this total was $4.50 (p. 254) expended in 1824 under the Act of May 26, 1824, 4 Stat. 36, making appropriation for the military service. Inasmuch as the treaty under which the claim arose was not negotiated until November 1824, this was an expenditure made prior to the date of the treaty under which the claim arose and may not be offset under Section 2 of the Indian Claims Commission Act. The next item is in the amount of $24 (p. 243) and was expended under the Act of July 14, 1832, 4 Stat. 595, "An Act to provide for the appointment of three commissioners to treat with the Indians, and for other purposes." The purpose of this commission was to treat with the Indians west of the Mississippi, with a view to finding land on which to settle the emigrant tribes then residing east of that river. The Quapaws were west of the river. In the absence of any further showing, it appears that the $24 expended under that act for clothing must have been for the benefit of the United States and for the purpose of "carrying the provisions of this act into effect". We see no basis for allowing this amount as an offset. The next item for clothing is in the amount of $48 (p. 270) and was expended under the Act of February 17, 1879, 20 Stat. 295, 313, for the education and civilization of the Indians of the Central Superintendency "including clothing, food, and lodging for the children attending school." This expenditure would appear to be clearly for educational purposes and therefore not a proper offset. In 1882, $6.15 was expended pursuant to the Act of March 3, 1881, 21 Stat. 485, 499; in 1883, 10 cents was expended under the Act of May 17, 1882, 22 Stat. 68, 83; and in 1885, $35.18 was expended under the Act of July 4, 1884, 23 Stat. 76, all for the same purpose as in the preceding paragraph. These amounts do not represent proper offsets. In 1892, $107.48 (p. 246) was expended under the Act of March 3, 1891, 26 Stat. 991, and, in 1894, $24 was expended |