Title 25 — Indians
Chapter 12 — Lease, Sale, or Surrender of Allotted or Unallotted Lands
§ 412a. Exemption from taxation of lands subject to restrictions against alienation; determination of homestead
Statutory text
All homesteads, heretofore purchased out of the trust or restricted funds of individual Indians, are hereby declared to be instrumentalities of the Federal Government and shall be nontaxable 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 approval of the Secretary of the Interior: And provided further, That the Indian owner or owners shall select, with the approval of the Secretary of the Interior, either the agricultural and grazing 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 designated as a homestead.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 74–622 § 2 · 49 Stat. 730
Enacted · 25 U.S.C. § 412a
June 20, 1936, ch. 622, § 2, 49 Stat. 1542
Source evidence
Code source credit
June 20, 1936, ch. 622, § 2, 49 Stat. 1542Enacted provision · exact public law section
Sec. 2. The times for commencing and completing the construction of the bridge authorized to be built by such Act approved June 12, 1934, as amended by section 1 of this Act, are hereby extended one and three years, respectively, from the date of the enactment of this amendatory Act.
1 of 1 references resolved to an enrolled provision
Editorial Notes
Amendments
1937—Act , 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 consent or approval of the Secretary of the Interior” and “said Indian”, respectively, and inserted two provisos.
Credits
1936–1937 · 2 acts
- 1936June 20, 1936, ch. 622, § 2, 49 Stat. 1542
- 1937May 19, 1937, ch. 227, 50 Stat. 188.
Show as published
(June 20, 1936, ch. 622, § 2, 49 Stat. 1542; May 19, 1937, ch. 227, 50 Stat. 188.)