406 INTERIOR DEPARTMENT APPROPRIATION ACT, 1929 [North Platte project-Power revenues.]—North Platte project, NebraskaWyoming: Not to exceed $75,000 from the power revenues shall be available during the fiscal year 1929 for the operation and maintenance of the commercial system. (45 Stat. 229) EXPLANATORY NOTE Provision Repeated. A similar appropriation of power revenues for operation and maintenance purposes, and occasionally also for betterment or rehabilitation, is con tained in each subsequent annual Interior Department Appropriation Act through the Act of October 12, 1949, 63 Stat. 781. * [Klamath project-Refunds to lessees.]-Klamath project, Oregon-California: * * * for refunds to lessees of marginal lands, Tule Lake, which lands because of flooding could not be seeded prior to June 1, 1927, and/or June 1, 1928, $30,000; (45 Stat. 229; 43 U.S.C. § 611) [Riverton project-Power revenues.]—Riverton project, Wyoming: * * * Provided, That not to exceed $20,000 from the power revenues shall be available during the fiscal year 1929 for the operation and maintenance of the commercial system; (45 Stat. 230) EXPLANATORY NOTE Provision Repeated. A similar appropriation of power revenues for operation and maintenance purposes is contained in each * subsequent annual Interior Department Appropriation Act through the Act of October 12, 1949, 63 Stat. 781. * [Shoshone project-Power revenues.]—Shoshone project, Wyoming: * * * Provided further, That not to exceed $20,000 from the power revenues shall be available during the fiscal year 1929 for the operation and maintenance of the commercial system. (45 Stat. 230) EXPLANATORY NOTES Provision Repeated. A similar appropriation of power revenues for operation and maintenance purposes is contained in each subsequent annual Interior Department Appropriation Act through the Act of October 12, 1949, 63 Stat. 781. Cross Reference; Additional Provisions. For additional provisions relating to the power system and power revenues of the Shoshone project, see the Act of March 4, 1929, 45 Stat. 1592, and the notes thereunder. INTERIOR DEPARTMENT APPROPRIATION ACT, 1929 EXPLANATORY NOTES Not Codified. Excerpts of this Act shown here are not codified in the U.S. Code. Editor's Note, Provisions Repeated in Appropriation Acts. Provisions which are repeated in two or more appropriation acts appear herein only in the act in which first used. 407 Legislative History. H.R. 9136, Public Law 100 in the 70th Congress. H.R. Rept. No. 255. S. Rept. No. 192. H.R. Rept. No. 701 (conference report). 408 TAXATION OF LANDS OF HOMESTEAD AND DESERT-LAND ENTRYMEN An act to permit taxation of lands of homestead and desert-land entrymen under the reclamation act. (Act of April 21, 1928, ch. 394, 45 Stat. 439) [Sec. 1. Lands of homestead entryman and of entryman on ceded Indian lands taxable by State after proof of residence, etc.]-The lands of any homestead entryman under the act of June 17, 1902, known as the reclamation act, or any act amendatory thereof or supplementary thereto, and the lands of any entryman on ceded Indian lands within any Indian irrigation project, may, after satisfactory proof of residence, improvement, and cultivation, and acceptance of such proof by the General Land Office, be taxed by the State or political subdivision thereof in which such lands are located in the same manner and to the same extent as lands of a like character held under private ownership may be taxed. (45 Stat. 439; Act of June 13, 1930, 46 Stat. 581; 43 U.S.C. § 455) Sec. 2. [Lands of desert-land entryman taxable by State.]-The lands of any desert-land entryman located within an irrigation project constructed under the reclamation act and obtaining a water supply from such project, and for whose land water has been actually available for a period of four years, may likewise be taxed by the State or political subdivision thereof in which such lands are located. (45 Stat. 439; Act of June 13, 1930, 46 Stat. 581; 43 U.S.C. § 455a) Sec. 3. [Taxes a lien upon, and enforceable by sale of lands.]—All such taxes legally assessed shall be a lien upon the lands and may be enforced upon said lands by the sale thereof in the same manner and under the same proceeding whereby said taxes are enforced against lands held under private ownership; but the title or interest which the State or political subdivision thereof may convey by tax sale, tax deed, or as a result of any tax proceeding shall be subject to a prior lien reserved to the United States for all due and unpaid installments on the appraised purchase price of such lands and for all the unpaid charges authorized by law whether accrued or otherwise. The holder of such tax deed or tax title resulting from such tax shall be entitled to all the rights and privileges in the land of an assignee of such entryman on ceded Indian lands or of an assignee under the provisions of the act of June 23, 1910, as amended, or of any such entries in a Federal reclamation project constructed under said act of June 17, 1902, as supplemented or amended. (45 Stat. 439; Act of June 13, 1930, 46 Stat. 581; 43 U.S.C. § 455b) Sec. 4. [Extinguishment of liens in case lands revert to United States.]—If the lands of any such entryman shall at any time revert to the United States for any reason whatever, all such liens or tax titles resulting from assessments levied after the date of this amendatory act upon such lands in favor of the State or political subdivision thereof wherein the lands are located, shall be and shall be held to have been, thereupon extinguished; and the levying of any such TAXATION OF ENTRYMEN LANDS 409 assessment by such State or political subdivision shall be deemed to be an agreement on its part, in the event of such reversion, to execute and record a formal release of such lien or tax title. (Added by Act of June 13, 1930, 46 Stat. 581; 43 U.S.C. § 455c) EXPLANATORY NOTES 1930 Amendment. The Act of June 13, 1930, 46 Stat. 581, amended the Act by: (1) adding to section 1 the words "and the lands of any entryman on ceded Indian lands within any Indian irrigation project"; (2) in section 3, changing the colon that followed the word "ownership" to a semicolon, and inserting thereafter the word "but" in place of "Provided, That", and inserting the language following the words "United States" in lieu of "for all the unpaid charges authorized by the said act of Excess lands 4 Vesting of taxable interest 2 1. General June 17, 1902, whether accrued or otherwise, but the holder of such tax deed or tax title resulting from such tax shall be entitled to all the rights and privileges in the land of an assignee under the provisions of the Act of June 23, 1910 (Thirty-sixth Statutes, page 592)."; and (3) adding section 4 to the Act. The 1930 Act appears herein in chronological order. Legislative History. H.R. 475, Public Law 290 in the 70th Congress. H.R. Rept. No. 605. S. Rept. No. 753. NOTES OF OPINIONS The interest of a homestead entryman in public land on a Federal irrigation project is taxable after the submission of satisfactory final proof under the ordinary provisions of the homestead law and upon acceptance thereof by the Commissioner of the General Land Office and desert land entries located within an irrigation project constructed under the Reclamation Act are subject to State taxation at any time after water from said project has been available for the irrigation of the lands in the entry for four years. General Land Office regulations, 52 L.D. 511 (1928). See C.L. 1779 and amendatory C.L. 1972, 53 I.D. 418 (1931). 2. Vesting of taxable interest This Act authorizing States to tax lands of a desertland entryman obtaining water from irrigation project "vests" an actual taxable interest in land in entryman before he has completed requirements entitling him to patent and authorizes States and political subdivisions thereof to tax entryman's interest. Lower Yellowstone Irr. Dist. No. 2 v. Nelson, 2 N.W. 2d 180, 71 N.D. 439 (1942). The interest of desertland entryman in public lands before his acquisition of a completed equitable title thereto is "real property", taxable as such under State laws. Lower Yellowstone Irr. Dist. No. 2 v. Nelson, 2 N.W. 2d 180, 71 N.D. 439 (1942). Under this section lands of a homestead entryman after compliance with all require 267-067-72-vol. I-29 ments of homestead laws as to residence, improvement and cultivation, but before final proof of reclamation of land was made, were subject to taxation by State and political subdivisions, regardless of when homestead entry was made. Jolley v. Minidoka County, 106 P. 2d 865, 61 Idaho 696 (1940). 3. Indian lands The Act of April 21, 1928, authorizing local taxation of reclamation homesteads after acceptance by the General Land Office of satisfactory proof of residence, improvements, and cultivation, is applicable to lands in the ceded Flathead Indian Reservation. The taxes may become a lien on the homestead subject to a prior lien reserved to the United States for unpaid reclamation charges. Assistant Secretary Edwards Opinion, 53 I.D. 35 (1930). 4. Excess lands There is no legal objection to the acquisition of a water right by a water users association or other corporation if it is not otherwise disqualified under the excess land laws by reason of ownership of other lands on which there exist unpaid betterment and building charges. However, the Department has ruled as a matter of policy that water applications will not be accepted from corporations, Instructions, 42 L.D. 250 (1913), Pleasant Valley Farm Co., 42 L.D. 253 (1913), unless the corporation acquires a patent and water right solely to protect its security in a loan transaction and with the intention of reselling it at more propitious times, Great Western Insurance Co., A-16335 (February 8, 1932). Consequently, under this policy, where the Grand Valley Water Users Association has acquired sev 410 TAXATION OF ENTRYMEN LANDS eral farm units at tax sales to protect its lien, it may receive a patent to one farm unit for security purposes and may bid at tax sales for unlimited acreage for the purpose of protecting its lien and with the intent of reassigning its interest to qualified persons within a reasonable time. James P. Balkwill, 55 I.D. 241 (1935). One who acquires lands of a reclamation homestead entryman at a tax sale pursuant to the Act of April 21, 1928, as amended, is subject to the provisions of reclamation law including the excess lands provisions. This result follows from the provisions of the 1928 Act that the holder of such tax deed or tax title is entitled to the rights and privileges of an assignee under the Act of June 23, 1910; and the latter Act makes the assignee "subject to the limitations, charges, terms and conditions of the reclamation act." James P. Balkwill, 55 I.D. 241 (1935). 5. Withdrawal The Act of April 21, 1928, as amended, provides that the holder of a tax title on a reclamation homestead entry is entitled to the benefits of an assignee of such an entry under the act of June 23, 1910; and the privileges under the Act of June 23, 1910, which are granted to the holder of a tax title under the Act of April 21, 1928, as amended, are not extinguished by the elimination of the entry from the reclamation withdrawal after the interest of the holder of the tax title was acquired. Ralph 0. Baird, A-26773 (November 3, 1953). |