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turn that away? Would it increase the value of the property that is within the two levees at the present time?

Mr. JACOBS. In the State of Louisiana we started building levees in 1717. For a long number of years we had flumes or gates in our levee systems. We had so many crevasses as a result of those flumes that the State passed a law whereby it is a penitentiary offense for any such gates to be placed by anyone in a levee. It is prohibited by the State law and also by the Government.

Mr. Rich. If the Army engineers would do that work, couldn't they meet that situation ?

Mr. JACOBS. No. If they did, we would not accept it as a maintenance job. The Flood Control Act calls for levees, after their completion, to be turned over to the State for maintenance. To put those gates in there is impractical. If a gate was built in there and it was built as it should be, it would be very expensive. If they put them in there, such as the one in the Bayou des Glaises levee that cost $300,000, that would be different, but they won't do that. This water that is impounded between these areas deprives these people of the opportunity for the cultivation of their land. If the United States Government had through their district engineers knowing that this main channel here, shown in gray [indicating), which is some 12 or 15 miles from that levee—if they were to go in there themselves and enlarge this levee, which existed in 1928, and in one or two cases set it back, build it, then they would eliminate payment, and the State of Louisiana then would agree to put a gate in there in that case, but we would not accept it as long as we have an inferior line of levee along the front.

There are a number of such cases along the river that were brought up in that way as a result of the policy of the Mississippi River Commission from 1928 down to 1932. The first 4 years the engineers made allocations that went extremely far back, and as a result of these back bends tremendous blocks of land have been thrown out there and the levee boards are broke. They cannot pay up. In some cases they are issuing certificates of indebtedness in business, but in others they are not issuing them. In the fifth Louisiana district, where this levee is located, they do not believe that they should pay for the lands thrown out, although we have had some 10 or 12 cases in the Supreme Court based on that situation, which makes the responsibility for payment for it rest on the levee board.

Now, for the information of your committee, I have prepared a statement of the levee districts on the Mississippi River, divided up into parishes, with the parishes broken down into the actual project jobs, showing the actual cost of construction, the actual area involved, the assessed valuation, the amount that has been paid by the levee district, the amount still to be paid by the levee district, and the total obligation of the levee district under the State law. A question was raised the other day, I think, by you, Mr. Rich, as to what would be the amount of indebtedness for all of Louisiana on all levee set-backs. If you will check up the Government reports, you will find that they used the same percentage we used over the entire State. That is, the assessment is about 40 percent of the actual value of the land. So we use a figure of two and one-half times that to arrive at it. It is about as close as can be gotten for the stretch of the river over all of those parishes.

Mr. Rich. You are going to make that a part of the record ?

Mr. JACOBs. Yes; I am going to make that a part of the record, and I have a recapitulation of the entire river for about 600 miles, showing each levee district, and that levee district broken down, even to the showing of the name of each individual project therein.

Mr. RICH. That takes in all of the State of Louisiana insofar as it is under your jurisdiction?

Mr. JACOBS. Yes; and also the district in southeast Arkansas under the supervision of the Board of Engineers of Louisiana, which was authorized under the act of the Arkansas Legislature.

The CHAIRMAN. Mr. Jacobs will be given permission to file that with the committee, and we will be glad to have it.

(The data referred to by Mr. Jacobs is as follows:)

Tabulation of right-of-way acquired by the several levee districts of Louisiana and

the southeast Arkansas levee district for construction of the levees built under Flood Control Act of 1928

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1 Assessed value of land and improvements, $18,795.16 (Chicot County omitted), for which $59,482.40 was actually paid. Under the laws of Louisiana payments for land and improvements are made based on the assessed value, while payments for lands and improvements in Arkansas are made at a price determined by the laws of the State.

2 Includes $21,000 paid for land and improvements on the United States Good Hope new levee. 3 Included in improvements.

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Tabulation of right-of-way acquired by Southeastern Arkansas Levee District for construction of United States levees built under Flood Control

Act of 1928
RECAPITULATION, BY COUNTIES

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LINCOLN COUNTY, ARK.

a Indicates acreage and/or assessed valuation not complete.

1 Not assessed,

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Tabulation of right-of-way acquired by Southeastern Arkansas Levee District for construction of United States levees built under Flood Control

Act of 1928–Continued LINCOLN COUNTY, ARK.-Continued

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United States, Goatshed, new levee and enlargement (1933) (at Jefferson-Lincoln County
line), owner:

T.J. Rankin
State of Arkansas
M. F. McDill (paid to J. A. McDill, et al.).
Ernest McDill.
H. C. Smith

Total...
United States, Goatshed, new levee and enlargement (1928-29) (2 miles below county line),
owner:

E. F. McDill.
C. E. Woods

Total.
United States, below Jefferson-Lincoln County line, new and enlargement (1929–30) 3
miles below county line), owner:

H. C. Smith.
M. H. Bitley and wife-
E. F. McDill.
H. R. Wood
Eugenia Wood
S. A. Wood

Total..
United States, Round Lake to Old River, new and enlargement (1930) (beginning 1.0 mile
above Simpson Point) owner:

S. A. Wood...
Union Security Co.
Lucius Goree and wife.
Taylor & Co.
H. R. Wood and wife
Chas. F. Willey
Phoenix Life Insurance Co.

Total.

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United States, Kimbrough, new levee (1931) (3.0 miles below Simpson Point) owner:

Phoenix Life Insurance Co. (paid to C. E. Wood et al)...
Susie K. Forrest
H. R. Wood (paid to C. E. Wood et al)-

Total.
United States, Kimbrough to Heckatoo, new levee and enlargement (1930-31) (5 miles below

Simpson Point): H. R. Wood...
United States upper State farm, new and enlargement (1930) (4 miles above State farm);

owner: Arkansas State Farms.
United States lower State farm, new levee (1930) (1 mile above State farms); owner: Arkan-

sas State Farms..
United States above Auburn, new and enlargement (1930–31) (at State farms); owner:

Arkansas State Farms.
United States, Auburn to Douglas, and United States, Douglas, new and enlargement
(1930–31) (143 miles below State farms); owner:

J. W. Jones
J. D. Crockett.
W. W. Douglas.
R. E. Lake.
0. N. Gatlin..
J. C. Gleason et al..

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United States:

Below Douglas to South Bend, new levee (1930–31); above South Bend, new levee

(1929–30); Bickers, new levee (1929–30); Lake Dian, new levee (1929–30); above Pendleton, new levee (1928-29); Euchubby, new levee (1929); (2 miles below Douglas to Lincoln County line and Desha County line); owner: F. 0. Lowden..

DESHA COUNTY, ARK.

197. 41 458. 57 243. 10 37. 78

2 197.41 157. 40

128. 50 121. 71

107. 30 2 121. 39

65. 37

United States:

Upper Silver Lake, new levee (1929–30); Mud Lake new levee (1929-30); Lower Silver

Lake, new levee (1929–30); above Pendleton, new levee (1929–30) (from county line to

Lake Lenox).
Pendleton to Medford, new levee (1932) (at Lake Lenox)
Davis Lake, new levee (1931-32); Medford, new levee (1931-32) (at Medford)
Medford, enlargement (1931-32)
Medford enlargement (1931-32); McKennon,.enlargement (1931-32) (1 mile below Bed-

ford..
Lake Belcoe, new levee (1931-32) (about 3 miles below Medford).
Redford, new levee (1931-32) (at Redford).
Hopedale, new levee (1928-29) (2 miles below Redfork).

$1, 579. 28

344. 58 1, 215. 50

$13, 355. 70 5, 980.81

866. 15

4. 92

32. 86

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