25 U.S.C. § 375c : US Code - Section 375C: Disbursement of sums not exceeding $500 to heirs or legatees

Search 25 U.S.C. § 375c : US Code - Section 375C: Disbursement of sums not exceeding $500 to heirs or legatees

The Secretary of the Interior is granted authority to disburse to
the heirs or legatees of deceased members of the Five Civilized
Tribes any sum of money on deposit to the credit of such deceased
Indian or Indians, not exceeding $500, where said decedent died
seized of no lands or the lands have since been lawfully alienated.
Said funds shall be disbursed on proof of death and heirship or
bequest satisfactory to the Secretary of the Interior and his
finding thereon shall be final and conclusive: Provided, That such
transfer of funds so disbursed shall not be taxable.