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(Forty-third Statutes, page 704), including the general objects of expenditure enumerated and permitted in the fourth paragraph in this act under the caption "Bureau of Reclamation," and including mileage for motor cycles and automobiles at the rates and under the conditions authorized herein in connection with the reclamation projects, $15,000. (45 Stat. 231.)

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45 Stat. 439

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 April 21, 1928, ch. 394, 45 Stat. 439)

[Sec. 1. Lands of homestead entryman taxable by State after proof of residence, etc.]-That 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, 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.

Sec. 2. [Lands of desert-land entryman taxable by State.]-That 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. Sec. 3. [Taxes a lien upon, and enforceable by sale of lands.]-That 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: Provided, That 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 the unpaid charges authorized by the said act of 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). (45 Stat. 439.)

Textual note.-The sections of this act are codified in U. S. C., Supp. III, title 43, as sections 455, 455a, and 455b, respectively.

NOTES

Amendment. This act amended by act of June 13, 1930, see p. 74.

Taxation before issuance of final certificate.-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 the 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 approved by the First Assistant Secretary Nov. 27, 1928, published at 52 L. D. 511. See C. L. 1779.)

45 Stat. 478

FISH CONSERVATION

An act to provide for the conservation of fish, and for other purposes. (Act May 1, 1928, ch. 473, 45 Stat. 478)

[Sec. 1. Investigations to determine methods of preventing the destruction of fish.]-That the Department of Commerce be, and it is hereby, authorized to study, investigate, and determine the best means and methods of preventing the destruction of fish occasioned by ditches, canals, and other works constructed or maintained by the United States; and for this purpose such sums of money as may be necessary, not exceeding in the aggregate $25,000, are hereby authorized to be expended out of any money in the Treasury not otherwise appropriated. (45 Stat. 478.)

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45 Stat. 739

UTILIZATION OF WATERS OF GILA RIVER ABOVE SAN CARLOS RESERVOIR

An act authorizing surveys and investigations to determine the best methods and means of utilizing the waters of the Gila River and its tributaries above the San Carlos Reservoir in New Mexico and Arizona. (Act May 25, 1928, ch. 742, 45 Stat. 739)

[Sec. 1. Surveys and investigations for irrigation-Plans and estimates of cost of dams, canals, etc.]-That the Secretary of the Interior is hereby authorized and empowered to make all necessary surveys and investigations to ascertain the best methods and means of utilizing the waters of the Gila River and its tributaries above the San Carlos Reservoir for irrigation and other purposes in the States of New Mexico and Arizona. The Secretary of the Interior is further authorized and empowered to prepare plans and make estimates of the cost of constructing dams, canals, and other works necessary for the utilization of such waters.

Sec. 2. [Authorization of not exceeding $12,500 provided equal amounts are contributed locally.]--That there is hereby authorized to be appropriated for this purpose a sum of not to exceed $12,500 from any money in the reclamation fund: Provided, however, That the appropriation herein authorized shall not be available unless or until contributions of equal amounts shall have been provided from local sources. (45 Stat. 739.)

45 Stat. 739

TRANSFER OF OKANOGAN PROJECT TO OKANOGAN IRRIGATION DISTRICT

An act to authorize the Secretary of the Interior to transfer the Okanogan project, in the State of Washington, to the Okanogan irrigation district upon payment of charges stated. (Act May 25, 1928, ch. 743, 45 Stat. 739)

[Sec. 1. Contract for payment of $10,000 per annum for 31 years, interest 6 per cent.]-That the Secretary of the Interior is hereby authorized to contract with the Okanogan irrigation district for the transfer of the control of the Okanogan project, in the State of Washington, constructed pursuant to the act of June 17, 1902 (Thirty-second Statutes at Large, page 388), and acts amendatory thereof or supplementary thereto, known as the reclamation law, upon the district agreeing to pay to the United States in discharge of all obligations the sum of $10,000 per annum for the period of thirty-one consecutive years, beginning with the year 1928 such installments to be due on December 1 of each year and bear interest at the rate of 6 per centum per annum after due. Upon such payments being completed, the said Secretary is authorized to convey to the district all the right, title, and interest of the United States in and to said Okanogan project.

Sec. 2. [Assignment of claims by United States to district-District may operate canals during 1928.]-The Secretary is authorized to assign to the district all claims that the United States now holds under contracts with water users and others owning land outside the boundaries of the said district, or owning land within the boundaries of said district but not consenting expressly or impliedly to the modifications in their water-right contracts necessary to conform to the terms of said proposed contract between the United States and the Okanogan irrigation district. During the irrigation season of 1928, prior to the execution of such contract with the Okanogan irrigation district, the district may, at its own expense, operate the canals and other works of the Okanogan project for the delivery of water to the water users thereunder, and during such irrigation season may deliver water regardless of the restrictions now imposed by the reclamation law relating to delinquency in payment of charges.

Sec. 3. [United States reserves right to shut off water to enforce payment of installments-Control to be resumed when installment not paid on or before March 1 after due.]-The contract between the United States and the said district shall reserve to the United States the power to resume control of said project at any time when necessary to shut off water to enforce payment of the annual installments provided for in the first section hereof.

The Secretary of the Interior is directed to resume control and shut off water to enforce payment whenever any such annual installment is not paid on or before March 1 after due. (45 Stat. 739.)

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