TO PERMIT TAXATION OF LANDS OF HOMESTEAD AND DESERT LAND ENTRYMEN MAY 29, 1930.-Referred to the House Calendar and ordered to be printed Mr. LEAVITT, from the Committee on Irrigation and Reclamation, submitted the following REPORT [To accompany H. R. 12288] The Committee on Irrigation and Reclamation, to whom was referred the bill (H. R. 12288) to amend the act entitled "An act to permit taxation of lands of homestead and desert-land entrymen under the reclamation act," approved April 21, 1928, having considered the same, report thereon with a recommendation that it do pass with amendment. Page 3, strike out all of section 4, inserting in lieu thereof the following: SEC. 4. 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 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. This measure as amended has the approval of the Secretary of the Interior and the Commissioner of Reclamation. Under the act of April 21, 1928, an act to permit taxation of lands of homestead and desert-land entrymen under the reclamation act, lands of that character on all Federal reclamation projects except those on Indian reservations became subject, under certain conditions, to the payment of taxes necessary for the support of local schools, roads, etc. The purpose of this act is to extend similar provisions to the lands of entrymen of ceded lands within Indian irrigation projects. It would not apply to lands still in restricted Indian ownership, but would take care of the difficult situation arising in the support of schools and other local institutions due to considerable areas of lands in white ownership not yet finally patented because final payments to the Government have not been completed. The act of April 21, 1928, has worked beneficially on the Federal reclamation projects which are not on Indian reservations, and the same need exists as to similar lands in white ownership on irrigation projects within the boundaries of Indian reservations. The bill introduced has been amended in accordance with the suggestion of the Secretary of the Interior and Commissioner of Reclamation. The letter of the Secretary and the memorandum of the commissioner are made a part of this report, as follows: Hon. ADDISON T. SMITH, DEPARTMENT OF THE INTERIOR, Washington, May 24, 1930. Chairman Committee on Irrigation and Reclamation, House of Representatives. MY DEAR MR. CHAIRMAN: With further reference to your request of May 14, for a report on H. R. 12288, which would amend the act permitting taxation of lands of homestead and desert-land entrymen under the reclamation act, there is transmitted herewith a memorandum from the Commissioner of Reclamation, to which attention is invited. After a review of the proposed measure, I have no objection to offer to its passage if amended as recommended by Commissioner Mead. Very truly yours, RAY LYMAN WILBUR, Secretary. DEPARTMENT OF THE INTERIOR, Memorandum for the Secretary. Subject: Report upon H. R. 12288, a bill to amend an act entitled "An act to permit taxation of lands of homestead and desert-land entrymen under the reclamation act," approved April 21, 1928. There has been received by reference from the department letter dated May 14, 1930, from Hon. Addison T. Smith, inclosing a copy of H. R. 12288 for your report thereon. The bill proposes to amend the act of April 21, 1928 (45 Stat. 439), so as to make it applicable to ceded lands of entrymen under Indian irrigation projects as well as to lands under the act of June 17, 1902 (32 Stat. 388). A new section is also added providing for the termination of the State tax liens if the lands of any such entryman should at any time revert to the United States. The new section is doubtful, both from the standpoint of legality and policy. Of legality, because the courts may not uphold the attaching by Congress of conditions to its consent to the taxation of Government land; and of policy, because tax titles, always weak, will be rendered of still less value by such a condition, operating, if valid, with a potentiality of upsetting titles over an indefinite period. From the standpoint of the United States, however, these objections are not material. It is believed that the last sentence of section 3 should be amended so as to read as follows: "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, of any such entries in a Federal reclamation project constructed under said act of June 17, 1902, as supplemented or amended." The act of June 23, 1910, is not applicable to entries on ceded Indian lands, hence the foregoing change. The theory of section 4 of the bill is that the State officials by levying assessments upon Government land under the permission given by the bill, impliedly consent to the condition attached by Congress as stated in section 4. Such an implication can arise only as to State tax levies made after the date of the approval of the amendatory act, and tax levies made between April 21, 1928, the date of the original act, and the date of the approval of the amendatory act, would not be subject to such an implication. To make this clear, and to make the defeasance condition applicable to tax titles as well as to tax liens, it is suggested that section 4 be amended so as to read as follows: "SEC. 4. 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 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." With the changes above set out, this bureau has no objections to the enactment of the bill. ELWOOD MEAD, Commissioner. The present law as amended by this bill would then read: [Omit the portion in brackets and insert that printed in italics.] AN ACT To permit taxation of lands of homestead and desert-land entrymen under the reclamation act Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the lands of any homestead entryman under the act of June 17, 1902 (32 Stat. L. 388, U. S. C., title 43, sec. 411), 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,] 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. [That the] 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. [That all] 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] 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 [the] due and unpaid [charges authorized by the said act of June 17, 1902,] installments on the appraised purchase price of such lands and for all the unpaid charges unauthorized by law whether accrued or [otherwise, but the 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 under the provisions of the act of June 23, 1910 [(Thirty-sixth Statutes, page 592)] as amended. Sec. 4. 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 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. O BRIDGE ACROSS RAINY RIVER AT BAUDETTE, MINN. MAY 29, 1930.-Referred to the House Calendar and ordered to be printed Mr. BURTNESS, from the Committee on Interstate and Foreign Commerce, submitted the following REPORT [To accompany H. R. 12233] The Committee on Interstate and Foreign Commerce, to whom was referred the bill (H. R. 12233) authorizing the Robertson & Janin Co., of Montreal, Canada, its successors and assigns, to construct, maintain, and operate a bridge across the Rainy River at Baudette, Minn., having considered and amended the same, report thereon with a recommendation that it pass. Amend the bill as follows: Page 2, line 23, strike out the word "Canada" and insert the word "Minnesota" in lieu thereof. Page 3, line 6, after the word "assigns" strike out the semicolon and insert a comma in lieu thereof. The bill has the approval of the State and War Departments, as will appear by the letters attached. Hon. JAMES S. PARKER, DEPARTMENT OF STATE, Chairman Committee on Interstate and Foreign Commerce, House of Representatives. SIR: The department has received your letter of May 8, 1930, transmitting H. R. 12233, a bill to authorize the construction of a bridge across the Rainy River at or near Beaudette, Minn., and requesting a report and comment thereon. I take pleasure in informing you that the proposed legislation is unobjectionable in so far as the foreign relations of the United States are concerned. Very truly yours, J. P. COTTON, Undersecretary. Respectfully returned to the chairman Commerce, House of Representatives. WAR DEPARTMENT, May 15, 1930. Committee on Interstate and Foreign So far as the interests committed to this department are concerned, I know of no objection to the favorable consideration of the accompanying bill (H. R. |