25 U.S.C. § 409a — Sale of restricted lands; reinvestment in

Page 127 TITLE 25—INDIANS § 412a Executive Documents TRANSFER OF FUNCTIONS For transfer of functions of other officers, employees, and agencies of Department of the Interior, with cer- tain exceptions, to Secretary of the Interior, with power to delegate, see Reorg. Plan No. 3 of 1950, §§ 1, 2, eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1262, set out in the Appendix to Title 5, Government Organization and Employees. § 409a. Sale of restricted lands; reinvestment in other restricted lands Whenever any nontaxable land of a restricted Indian of the Five Civilized Tribes or of any other Indian tribe is sold to any State, county, or municipality for public-improvement pur- poses, or is acquired, under existing law, by any State, county, or municipality by condemnation or other proceedings for such public purposes, or is sold under existing law to any other person or corporation for other purposes, the money re- ceived for said land may, in the discretion and with the approval of the Secretary of the Inte- rior, be reinvested in other lands selected by said Indian, and such land so selected and pur- chased shall be restricted as to alienation, lease, or incumbrance, and nontaxable in the same quantity and upon the same terms and condi- tions as the nontaxable lands from which the re- invested funds were derived, and such restric- tions shall appear in the conveyance. (Mar. 2, 1931, ch. 374, 46 Stat. 1471; June 30, 1932, ch. 333, 47 Stat. 474.) Editorial Notes AMENDMENTS 1932—Act June 30, 1932, made section applicable to lands of any restricted Indian of any other Indian tribe, and provided for sale of lands to any State and acquisi- tion by any State instead of only to and by the State of Oklahoma. § 410. Moneys from lease or sale of trust lands not liable for certain debts No money accruing from any lease or sale of lands held in trust by the United States for any Indian shall become liable for the payment of any debt of, or claim against, such Indian con- tracted or arising during such trust period, or, in case of a minor, during his minority, except with the approval and consent of the Secretary of the Interior. (June 21, 1906, ch. 3504, 34 Stat. 327.) § 411. Interest on moneys from proceeds of sale The shares of money due minor Indians as their proportion of the proceeds from the sale of ceded or tribal Indian lands, whenever such shares have been withheld from their parents, legal guardians, or others, and retained in the United States Treasury by direction of the Sec- retary of the Interior, shall draw interest at the rate of 3 per centum per annum, unless other- wise provided for, from the period when such proceeds have been or shall be distributed per capita among the members of the tribe of which such minor is a member; and the Secretary of the Treasury is authorized and directed to allow interest on such unpaid amounts belonging to said minors as shall be certified by the Sec- retary of the Interior as entitled to draw inter- est under this section. (June 21, 1906, ch. 3504, 34 Stat. 327.) § 412. Payment of taxes from share of allottee in tribal funds In any case where the restrictions as to alien- ation have been removed with respect to any In- dian allottee, or as to any portion of the lands of any Indian allottee, and such allottee as an individual, or as a member of any tribe, has an interest in any fund held by the United States beyond the amount by law chargeable to such Indian or tribe on account of advances, the Com- missioner of Indian Affairs is authorized, prior to the date at which any penalties for the non- payment of taxes would accrue under the laws of the State or Territory in which such land is sit- uated, to pay such taxes and charge the amount thereof to such allottee, to be deducted from the share of such allottee in the final distribution or payment to him from such fund: Provided, That no such payment shall be made by said Commis- sioner where it is in excess of the amount which will ultimately be due said allottee. (Mar. 1, 1907, ch. 2285, 34 Stat. 1016.) Executive Documents TRANSFER OF FUNCTIONS For transfer of functions of other officers, employees, and agencies of Department of the Interior, with cer- tain exceptions, to Secretary of the Interior, with power to delegate, see Reorg. Plan No. 3 of 1950, §§ 1, 2, eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1262, set out in the Appendix to Title 5, Government Organization and Employees. § 412a. Exemption from taxation of lands subject to restrictions against alienation; determina- tion of homestead All homesteads, heretofore purchased out of the trust or restricted funds of individual Indi- ans, are hereby declared to be instrumentalities of the Federal Government and shall be non- taxable until otherwise directed by Congress: Provided, That the title to such homesteads shall be held subject to restrictions against alienation or encumbrance except with the ap- proval of the Secretary of the Interior: And pro- vided further, That the Indian owner or owners shall select, with the approval of the Secretary of the Interior, either the agricultural and graz- ing lands, not exceeding a total of one hundred and sixty acres, or the village, town, or city property, not exceeding in cost $5,000, to be des- ignated as a homestead. (June 20, 1936, ch. 622, § 2, 49 Stat. 1542; May 19, 1937, ch. 227, 50 Stat. 188.) Editorial Notes AMENDMENTS 1937—Act May 19, 1937, substituted ‘‘All homesteads’’ and ‘‘individual Indians’’ for ‘‘All lands the title to which is now held by an Indian subject to restrictions against alienation or encumbrance except with the con- sent or approval of the Secretary of the Interior’’ and ‘‘said Indian’’, respectively, and inserted two provisos.