INCOME TAX-Continued Wife's interest in community income. Opinions of September 10, 1920, and February 26, 1921 (32 Op. 298; 435), dealing with the nature and extent of a wife's interest in community income, and hereby withdrawn. 35:265 INCORPORATION LAWS Delaware, Virgin Island Co. *Virgin Islands. 37:465 INCORPORATORS Appointment of incorporators and directors. Satellite Corporation. INDEBTEDNESS 42:165 *Communications Export sales to countries in default to the United States. *Johnson Organic Act of Alaska. The debt limitation contained in section 9 of the Organic Act of Alaska (August 24, 1912, 37 Stat. 514) must be strictly observed, and the acceptance by the Territory of a repayable advance of funds from the Unemployment Trust Fund in the Treasury of the United States will, irrespective of the method of repayment, constitute a loan and result in the creation of a prohibited indebtedness. The Employment Security Administrative Financing Act of 1954 (Public Law 567, 68 Stat. 668) by appropriating funds for advances to, among others, certain territories, and by specifying how such advances are to be repaid, did not obviate the necessity for the enactment of special enabling legislation authorizing the Territory of Alaska to obtain such advances. 41:210 INDEMNIFICATION AGREEMENTS Authority of the Atomic Energy Commission. Waiver of sovereign immunity and limitation of shipowner's liability: NS Savannah. *Executive Agreements. 42:3 INDEPENDENT ESTABLISHMENTS Practices of Attorneys General in rendering opinions for guidance of. *Federal Trade Commission. 34:553 INDEPENDENT OFFICES APPROPRIATION ACT Classification of citizens of Panama. *Veterans' Benefits. 41:67 Disposition of public power revenue bonds of state agencies. *Bonds. 41:259 Effective date of section 23. Section 23, title II, of the Independent Offices Appropriation Act, 1935 (48 Stat. 522), which regulates the compensation of certain classes of employees and prescribes the maximum number of hours of labor per week, became effective immediately upon the enactment of that act. 37:481 The Attorney General calls to the attention of the Secretary INDEPENDENT OFFICES APPROPRIATION ACT-Continued of War his opinion of April 5, 1934, holding that section 23, title II, of the Independent Offices Appropriation Act, 1935, became effective immediately upon its enactment. 37:483 Permanent legislation in appropriation act-"Gwinn Amendments." *Housing. 41:274 Rights-of-way. *National Forests. 42:127 Supergrade positions-Office of Civil and Defense Mobilization. *Civil Service. 41:419 INDIA EMERGENCY FOOD AID ACT OF 1951 Preference given United States-flag commercial vessels for certain ocean cargoes. *Surplus Property. 41:192 INDIAN LANDS Applicability of act of June 20, 1936, to members of Osage Tribe. The Act of June 20, 1935, providing certain forms of relief for restricted Indians whose lands have been taxed or lost by nonpayment of taxes, is applicable to members of the Osage Tribe of Indians in Oklahoma in the same manner and to the same extent that it is applicable to members of other Indian Tirbes. 38:577 Authority of President to alter boundaries. *National Forests. 42:441 Coal and asphalt deposits. *Lands. 36:240 Construction of the act of June 18, 1934, relating to Indian lands. Section 18 of the act of June 18, 1934, relating to Indian lands and reservations, provides in part, "This Act shall not apply to any reservation wherein a majority of the adult Indians, voting at a special election duly called by the Secretary of the Interior, shall vote against its application." Held, the words "this Act" cannot properly be considered as designating only a part, or parts, of the Act, and hence the third and succeeding provisos in section 3, quoted herein, will be inoperative if the vote under section 18 is against the application of the Act. 38:121 The function of the proviso is to properly restrict or make clear that which has gone before; employed also as a means of introducing into a law independent legislation. 37:123 Crow Indian Reservation. *Custer Battlefield National Cemetary Irrigation and construction charges. The white purchasers of allotted irrigable Indian land on the Wind River Reservation, Wyo., having paid estimated irrigation construction charges as part of the purchase price of the land, are not liable for further payments of such irrigation charges. 33:25 Fort Peck, Mont. *Lands. 36:506 Leasing Act, Executive Order Indian reservations. The Act of February 25, 1920 (41 Stat. 437), entitled "An INDIAN LANDS-Continued Act to promote the mining of coal, phosphate, oil, oil shale, gas, and sodium on the public domain," does not apply to executive order Indian reservations. 34:171, 181 INDIANS Allotment of land. *Custer Battlefield National Cemetery. 35:438 Chickasaw Nation. *Coal and Asphalt Deposits. 35:259. *Lands. 36:473 Choctaw Nation. *Coal and Asphalt Deposits. 35:259. *Lands. 35:251; 36:473 Community Store. An employee of the Indian Service is not authorized to accept employment after hours as salaried manager of a community store financed by the incorporated Native Village of Atka. There appears to be no justification for a narrow construction that would make the statute concerning trade with the Indians inapplicable to Government employees engaging in such trade as salaried agents or as agents for an Indian principal. 39:414 Construction of act granting certain right of home rule. *Indian Cooperative associations, regulations. Membership by Government employees in associations trading in Indian products or supplies is prohibited (U.S.C. title 25, secs. 68, 87) and cannot be authorized by regulation. 39:82 Corporation to hold and manage bank building. The statute forbidding trade with the Indians by persons employed in Indian affairs is not applicable to service by such employees on the board of directors of a corporation formed to take title to and manage a bank building or to the holding by them in trust of the necessary qualifying shares of stock-a controlling interest in the corporation being owned by restricted Indians and the employees acting officially for the protection of that interest. 39:434 Five Civilized Tribes. The proposed trusts for Indians of the Five Civilized Tribes in Oklahoma submitted by the Chicago Title & Trust Co. under the provisions of the act of January 27, 1933 (47 Stat. 777), should not be approved because the facts do not disclose that the person securing these trusts was, at the time they were secured, an officer or employee on the regular pay roll of the Chicago Title & Trust Co., as required by section 2 of the act, supra. If the Chicago Title and Trust Company should become trustee of these trusts, it would be the duty of the Attorney General, under section 6 of the act, supra, to institute appro INDIANS-Continued priate proceedings for their cancellation and annulment. 37:193 Tax for road construction. *Roads. 33:60 Papago Tribe.-Effect of vote to reject an Act of Congress relative to lands and reservations. *Indian Lands. 38:121 Quapaw Indians.-Income from restricted lands. *Income Tax. 34:439 Restricted funds. A trust of restricted Indian funds can not be created by agreement of the Indian and a trust company with the approval of the Secretary of the Interior. The Secretary, however, has the power to remove restrictions from certain Indian funds and, where the restrictions are removed from any such fund and the fund is released to the Indian, the Indian may use the fund as he sees fit, and if he desires to create a private trust of it by agreement with a trust company, there is no legal objection to his doing so. 36:98 Seminole Nation. *Contracts. 35:421 *Subsistence Homesteads. 38:118 Tax on oil and gas royalties. *Roads. 33:60 Yakima Indians.-Indian treaty reservation lands. *National INDONESIA. *Rescheduling of Indonesian debt to the United States. 42:421 INFANT Bond registered in name of, assignment of natural guardian. *Bonds. 36:64 Owners of Government bonds. *Bonds. 33:197, 207, 310, 366 INFRINGEMENT OF PATENTS *Patents. 33:390 INGRESS AND EGRESS, RIGHTS OF Rights-of-way. *National Forests. INJURIES 42:127 Accident while on flying duty. *Pensions. 36:164 Enlisted men. *Articles of war. 36:478 Federal employees. *Federal Employees' Compensation Act. INJURIES-Continued Resulting from hospitalization, compensation. *World War 36:101 Resulting from vocational training. *World War Veterans' Act. 35:76, 36:61 Sergeant major in charge of motor vehicle engaged in official business. *Pensions. 36:439 Soldier, returning from leave. *Pensions. 36:156 INLAND WATERWAYS CORPORATION Claims, authority to settle. *Claims. 40:527 Civil service laws applicable. *Civil Service. 39:238 Stock subscription. *Officers. The Inland Waterways Corporation, under the circumstances herein stated, has the power and discretion to subscribe to the capital stock of the proposed new national bank in New Orleans, Lousiana. 37:141 INSANE PRISONERS Care, after expiration of term of imprisonment. *Federal INSOLVENT NATIONAL BANK DIVISION Civil Service status of positions. *Civil Service. 37:350 INSPECTION LAWS Application of Federal laws to state-owned vessels. *Vessels. 33:500 Veterinary inspections, state registration. *Veterinary inspectors. 33:447 INSPECTOR GENERAL AND COMPTROLLER, OFFICE OF Cutoff of funds from Office of the Inspector General and Comptroller. *Mutual Security Program. 41:507 INSURANCE Bank deposits. *Secret Service. 38:504 *Bonds. 33:133 Disputed claims. *Veterans' Administration. 36:456 *Claims Insured losses, certification of claims to Congress. against the United States. 36:553 Lapsed War Risk insurance. *World War Veterans' Act. 35:132, 141, 241 Military forces, Commonwealth of the Philippines. Personnel of the organized military forces of the Commonwealth of the Philippines called and ordered into the armed forces of the United States under authority of the President's Military Order of July 26, 1941, are in active service in the land and naval forces of the United States and are entitled to insurance under the National Service Life Insurance Act of 1940 (54 Stat. 1008; 55 id 844). 40:185 |