46 Stat. 522

APPLICATION OF FUNDS COLLECTED FROM DEFAULTING CONTRACTORS OR THEIR SURETIES

An act providing for depositing certain moneys into the reclamation fund. (Act June 6, 1930, Pub. No. 314, 71st Cong., 2d sess.)

[Amounts collected to be covered into reclamation fund.]-That any amounts collected from defaulting contractors or their sureties, including collections heretofore made, in connection with contracts entered into under the reclamation law, either collected in cash or by deduction from amounts otherwise due such contractors, shall be covered into the reclamation fund and shall be credited to the project or operation for or on account of which such contract was made.

NOTE

Under the former rulings of the Comptroller General damages collected from defaulting contractors were deposited to the credit of miscellaneous receipts in the Treasury, and not to the reclamation fund. See note on page 103 entitled Damages collected not to be credited to reclamation fund."

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46 Stat. 580

PREFERENCE RIGHTS GIVEN TO SOLDIERS

Joint resolution to amend a joint resolution entitled "Joint resolution giving to discharged soldiers, sailors, and marines a preferred right of homestead entry," approved February 14, 1920, as amended January 21, 1922, and as extended December 28, 1922. (Pub. Res. No. 85 [H. J. Res. 181], 71st Cong., 2d sess., June 12, 1930)

[Sec. 1. War veterans given 90 days preferred right of entry for period of 10 years-Preference rights extended to apply to citizens of United States who served with allied armies during World War.]-That a joint resolution entitled "Joint resolution giving to discharged soldiers, sailors, and marines a preferred right of homestead entry," approved February 14, 1920, as amended by a joint resolution approved January 21, 1922, and as extended by joint resolution approved December 28, 1922, be, and the same is hereby, amended to read as follows: "That hereafter, for the period of ten years following February 14, 1930, on the opening of public or Indian lands to entry, or the restoration to entry of public lands therefore withdrawn from entry, such opening or restoration shall, in the order therefor, provide for a period of not less than ninety days before the general opening of such lands to disposal in which officers, soldiers, sailors, or marines who have served in the Army or Navy of the United States in any war, military occupation, or military expedition and been honorably separated or discharged therefrom or placed in the Regular Army or Naval Reserve shall have a preferred right of entry under the homestead or desert land laws, if qualified thereunder, except as against prior existing valid settlement rights and as against preference rights conferred by existing laws or equitable claims subject to allowance and confirmation: Provided, That for the purposes of this resolution, the war with Spain shall be considered to include the period from April 21, 1898, to July 4, 1902: Provided further, That the same preference rights are hereby extended to apply to those citizens of the United States who served with the allied armies during the World War and who were honorably discharged, upon their resumption of citizenship in the United States, provided the service with the allied armies shall be similar to the service with the Army of the United States for which recognition is granted in this joint resolution: Provided further, That the rights and benefits conferred by this joint resolution shall not extend to any person who, having been drafted for service under the provisions of the selective service act, shall have refused to render such service or to wear the uniform of such service of the United States."

Sec. 2. [Powers of Secretary.]-That the Secretary of the Interior is hereby authorized to make any and all regulations necessary to carry into full force and effect the provisions hereof.

NOTE

Cross reference. The text of the joint resolution approved February 14, 1920, mentioned above, may be found on page 182 of Federal Reclamation Laws Annotated. A note at the bottom of this page gives an outline of joint resolution approved December 28, 1922.

The joint resolution of January 21, 1922, is published at page 207 of Federal Reclamation Laws Annotated.

46 Stat. 581

TAXATION OF UNPATENTED ENTRIES

An act 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, so as to include ceded lands under Indian irrigation projects. (Act June 13, 1930, Pub. No. 349, 71st Cong., 2d sess.)

[Sec. 1. Lands of homestead entryman and of entryman on ceded Indian lands taxable by State after proof of residence, etc.]—That the act entitled "An act to permit taxation of lands of homestead and desertland entrymen under the Reclamation Act," approved April 21, 1928, is amended to read as follows: "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, 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 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.]-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.]-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; 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 due and unpaid installments on the appraised purchase price of such lands and for all the unpaid charges authorized by law whether accrued or 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 of such entryman on ceded Indian lands or of an assignee under the provisions of the act of June 23, 1910, as amended, or of any such entries in a Federal reclamation project constructed under said act of June 17, 1902, as supplemented or amended.

"Sec. 4. [Extinguishment of liens in case lands revert to United States.]-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."