N.Y. Indian Law § 12: Highways on tribal lands

§ 12. Highways on tribal lands. Commissioners of highways of towns in

which an Indian reservation is wholly or partly situated shall have the

same power and jurisdiction over the portion of the reservation in their

respective towns, to improve highways already laid out therein, as is

conferred upon such commissioners by the highway law, except that the

written decision of the commissioners shall be served upon the agent,

attorney or some other officer of the nation, tribe or band occupying

such reservation; from which decision, such Indians may, within sixty

days after the service thereof, appeal to the county judge of the county

in which such lands are situated, whose decision shall be final. Such

commissioners of highways may, with the consent of the tribal or

national authorities of the nation, tribe or band occupying such

reservation, lay out and establish as provided by law, highways on or

across such reservation, and the highway commissioners of the town shall

thereafter be charged with the maintenance of such road and the bridges

thereon. This section shall not authorize the taxation of an Indian who

is not a citizen.