★436. Time when entry may be made generally.

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'August 13, 1914," in line 2 of this section should read "June 25, 1910." "June 25, 1910, c. 407, sec. 5, 36 Stat. 83; Feb. 18, 1911, c. 111, 36 Stat. 917,” should precede the citation to this section as additional citations.

438. Exchange of farm unit entry for lands in other project; credit for payments; preference to ex-service men.-—

"Feb. 14, 1920, c. 76, 41 Stat. 434" should precede the citations at end of this section.

445. Protection of entries made prior to June 25, 1910; absence of water as excuse for failure to maintain residence or make improvements.—

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entrymen" in line 3 of this section should read entryman."

While the words "but all such entrymen " in line 10 is a correct restatement of the language of the statutory provision constituting this section it should be amended to read "but such entryman."

TAXATION [NEW]

455. State taxation; lands of homestead entrymen. The lands of any homestead entryman under this chapter 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.

New. This section constitutes section 1 of act April 21, 1928, c. 394, 45 Stat. 439, entitled "An act to permit taxation of lands of homestead and desert-land entrymen under the reclamation act."

455a. Same; lands of desert-land entrymen.-The lands of any desertland entryman located within an irrigation project constructed under this chapter 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.

New. This section constitutes section 2 of act April 21, 1928, c. 394, 45 Stat. 439. For title of act see note to section 455.

455b. Same; tax as lien upon lands; prior lien of United States; rights of holder of tax title.-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 this chapter, 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 section 441 of this title.

New. This section constitutes section 3 of act April 21, 1928, c. 394, 45 Stat. 439. For title of act see note to section 455.

CONSTRUCTION CHARGES

See sections 423 to 423g of this title.

463. Notices as to construction charges. [Repealed.]

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The statutory provision constituting section 463 of this title was repealed by section 47 of act May 25, 1926, c. 383, 44 Stat. 650, except as herein otherwise provided," in sections 423 to 423g of this title.

For title of act see note to section 423.

467. Adjustment of water charges; items included in adjustment.— [Repealed.]

The statutory provision constituting section 467 of this title, was repealed by section 47 of act May 25, 1926, c. 383, 44 Stat. 650, " except as herein otherwise provided," in sections 423 to 423g of this title.

For title of act see note to section 423.

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the preceding section" in lines 2 and 3 of this section should read "section 474 of this title."

471. Initial payment and annual installments of charges generally."not governed by the provisions of section 473 or section 475 of this title" should be read into line 2 of this section after "applicant " to prevent conflicts. 472. Installments on entries or applications made after August 13, 1914, and prior to December 5, 1924.

The Department of the Interior, Bureau of Reclamation, recommends that this section be amended to read as follows:

"472. Installments on entries or applications made after August 13, 1914, and prior to December 5, 1924, and in cases not covered by express provisions of code. Any person, not governed by the provisions of section 475 of this chapter, whose lands, after August 13, 1914 and prior to December 5, 1924 have become subject to the terms and conditions of this chapter or who after August 13, 1914 and prior to December 5, 1924 has made entry under the reclamation law or the payment of whose installments of the construction charges is not otherwise specifically provided for in this chapter, shall pay the balance of said charge after the initial installment in fifteen annual installments, the first five of which shall each be 5 per centum of the construction charge and the remainder shall each be 7 per centum until the whole amount shall have been paid. (Aug. 13, 1914, c. 247, sec. 1, 38 Stat. 686)."

473. Installments on contracts made after December 5, 1924.[Repealed.]

The statutory provision constituting section 473 of this title was repealed by section 47 of act May 25, 1926, c. 383, 44 Stat. 650, "except as herein otherwise provided," in sections 423 to 423g of this title.

For title of act see note to section 423.

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except as provided in section 475 of this title should be read into line 2 after "charges to prevent conflicts.

474. Modification of contracts existing prior to December 5, 1924.[Repealed.]

The statutory provision constituting section 474 of this title was repealed by section 47 of act May 25, 1926, c. 383, 44 Stat. 650, "except as herein otherwise provided," in sections 423 to 423g of this title.

For title of act see note to section 423.

476. To whom construction charges paid.

This section should be omitted as it is superseded by section 545 of this title. 478. Pecuniary penalty for nonpayment of installments of construction charges.—

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"Sec. 3" should follow c. 247" in the first citation to this section.

479. Shutting off water for nonpayment of construction charge.This section is apparently affected by a provision of the Interior Department appropriation act of May 10, 1926, c. 277, section 1, 44 Stat. 479, which provides as follows:

"The Secretary of the Interior is also authorized, in his discretion, until June 30, 1927, to contract with any irrigation district or water-users' association for the payment of the construction charges then remaining unpaid within such term of years, as the Secretary may find to be necessary. The construction charges due and unpaid when such contract is executed shall bear interest payable annually at the rate of 6 per centum per annum until paid."

MAINTENANCE AND OPERATION OF WORKS GENERALLY

495. Shutting off water for nonpayment of operation charge.

This section is apparently affected by a provision of the Interior Department appropriation act of May 10, 1926, c. 277, sec. 1, 44 Stat. 479, which provides as follows:

"The Secretary of the Interior is hereby authorized, in his discretion, until June 30, 1927, to extend the time for payment of operation and maintenance or water-rental charges due and unpaid for such period as in his judgment may be necessary, not exceeding five years. The charges so extended shall bear interest, payable annually, at the rate of 6 per centum per annum until paid."

CONTRACTS WITH STATE IRRIGATION DISTRICTS FOR PAYMENT OF CHARGES

511. Authority to contract with irrigation district.—

"and 493" in line 19 of this section should read 493 and 494."

TOWN SITES, PARKS, PLAYGROUNDS AND SCHOOL SITES

★563. Disposal of town sites set apart prior to June 27, 1906.

"June 25" in line 2 of this section should read "June 27."

570. Conveyance of land to school district.

"Reclamation Service" in lines 4 and 5 of this section should read "Bureau of Reclamation ".

REFUNDS TO WAR VETERANS

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582. General authorization for refund to World War veterans.

after in line 6 of this section while in the statutory provision from which this section is derived is clearly inadvertent.

LEGISLATION APPLICABLE TO PARTICULAR PROJECTS GENERALLY

591. Boise projects, Idaho; extension of time for payment of charges.

This section is obsolete and should be omitted.

597. Riverton project, Wyoming.—

“June 5, 1920, c. 235, sec. 1, 41 Stat. 915" should precede the citation to this section as an additional citation.

★600. Minidoka project, Idaho; sales of water from American Falls Reservoir. No contractor shall secure a right to the use of water from American Falls Reservoir, Minidoka project, except under a contract containing the provision that the contractor shall, as a part of the construction cost, pay interest at the rate of six per centum per

46006-29- -5

annum upon the contractor's proper proportionate share, as found by the Secretary of the Interior, of the moneys advanced by the United States on account of the construction of said reservoir prior to the date of the contract.

This section, omitted from the code, constitutes a part of the Interior Department appropriation act of June 5, 1924, c. 264, 43 Stat. 417.

KLAMATH PROJECT, OREGON-CALIFORNIA

603. Assessment of past expenditure for benefit of reclamation fund.— "June" in line 4 of this section should read "May."

CHAPTER 13.-FEDERAL LANDS INCLUDED IN STATE IRRIGATION

DISTRICTS

★Section 621. Subjection of lands in State irrigation district to State laws generally

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hereinafter " in line 4 from the end of this section should read "in this chapter".

622. Cost of construction and maintenance of irrigation project as charge on land.

"and receiver" in lines 11 and 12 of this section should be omitted by virtue of section 71 of this title abolishing the office of receiver.

623. Map of district and plan of irrigation project; approval by Secretary.

For grammatical precision "have" in line 17 of this section should read "had then" and "are" in line 18 should read were then."

624. Entry of approval on land records.

" and receiver" in line 3 of this section should be omitted by virtue of section 71 of this title abolishing the office of receiver.

628. Patents to entered but unpatented land.

“receiver” in line 8 of paragraph 1 of this section and in lines 3 and 7 of paragraph 3 should read "register" by virtue of section 71 of this title abolishing the office of receiver and transferring his duties to the register.

SUPPLEMENTARY NOTES TO 1927 EDITION OF FEDERAL RECLAMATION LAWS ANNOTATED

Page 5.

Act of August 30, 1890 (26 Stat. 391).

Insert as the second paragraph the following:

Temporary removal of transmission line. In the construction of the main canal, Kittitas division of the Yakima project, Washington, the contract stipulated that the right of way for the work would be provided by the United States. In the course of the construction it was necessary to cross lands of a patentee over which there had been constructed a high-powered transmission line. The right of way for the irrigation ditch and the right of way for the transmission line conflicted and the contractor agreed to assume one-half of the cost of temporarily removing from the site of the irrigation ditch the transmission line, the reclamation employees advising the contractor that they would recommend that the Government reimburse it for one-half of the cost so paid.. The Comptroller General, under date of September 16, 1927, citing U. S. v.. Van Horn (197 Fed. 611), ruled that the action of the employees of the Bureau of Reclamation in undertaking to arrange for payment to the contractor imposed no obligation upon the United States, and that payment was not authorized to the contractor of one-half of the cost of the temporary removal and replacement of the transmission line which interfered with the construction of the main canal. (7 Comp. Gen. 217.)

Page 12.

Section 1, act of June 17, 1902 (32 Stat. 388).

Insert after "Whiffin v. Cole," in the eighth line of the second paragraph, "264 Fed. 252."

Add the following paragraphs under "Removal of suits ":

A suit to establish right to prior use of waters, wherein the Secretary of the Interior is defendant, held not removable to Federal court, as suit against officer of revenue, of United States court, or of either House of Congress. (North Side Canal Co. v. Twin Falls Canal Co. et al., (1926) 12 Fed. (2d), 311.) Where a suit is against the United States, Federal court's jurisdiction is to be determined by that fact rather than by the fact that it arises under laws of the United States. Idem.

The word "land" in Judicial Code, section 24, giving Federal district courts jurisdiction of suits to partition land, where the United States is tenant in common or joint tenant, means realty, as distinguished from personalty, and includes waters on land and water clamied to be appropriated for use in irrigation. Idem.

Page 13.

Section 1, act of June 17, 1902 (32 Stat. 388).

Additional notes under "Reclamation fund, of what constituted":

An employee of the Yakima project, Washington, died intestate, leaving neither creditors, heirs nor relatives entitled under the laws of his last domicile to share in the distribution of his estate. In addition to compensation due the decedent by the Bureau of Reclamation, the proceeds of his effects were for disposition. It was decided that the money due from the bureau to the deceased employee could not be paid to the tax commissioner of the State to escheat to the State. To take care of such matters a special fund was established in the Treasury under the title "Effects of deceased employees, Interior Department," a settlement being issued by the General Accounting Office charging the reclama