located under the mining laws of the United States: Provided, That the locators of all such mining claims, or their heirs, successors, or assigns, shall have a preference right to apply to the Secretary of the Interior for a lease, under the terms and conditions of this section, within one year after the date of the location of any mining claim, and any such locator who shall fail to apply for a lease within one year from the date of location shall forfeit all rights to such mining claim: Provided further, That duplicate copies of the location notice shall be filed within sixty days with the superintendent in charge of the reservation on which the mining claim is located, and that application for a lease under this section may be filed with such superintendent for transmission through official channels to the Secretary of the Interior: And provided further, That lands containing springs, water holes, or other bodies of water needed or used by the Indians for watering live stock, irrigation, or water-power purposes shall not be designated by the Secretary of the Interior as subject to entry under this section.

That leases under this section shall be for a period of twenty years, with the preferential right in the lessee to renew the same for successive periods of ten years upon such reasonable terms and conditions as may be prescribed by the Secretary of the Interior, unless otherwise provided by law at the time of the expiration of such periods: Provided, That the lessee, may in the discretion of the Secretary of the Interior, be permitted at any time to make written relinquishment of all rights under such a lease and upon acceptance thereof be thereby relieved of all future obligations under said lease.

That in addition to areas of mineral land to be included in leases under this section the Secretary of the Interior, in his discretion, may grant to the lessee the right to use, during the life of the lease, subject to the payment of an annual rental of not less than $1 per acre, a tract of unoccupied land, not exceeding forty acres in area, for camp sites, milling, smelting, and refining works, and for other purposes connected with and necessary to the proper development and use of the deposits covered by the lease.

That the Secretary of the Interior, in his discretion, in making any lease under this section, may reserve to the United States the right to lease for a term not exceeding that of the mineral lease, the surface of the lands embraced within such lease under existing law or laws hereafter enacted, in so far as said surface is not necessary for use of the lessee in extracting and removing the deposits therein: Provided, That the said Secretary, during the life of the lease, is hereby authorized to issue such permits for easements herein provided to be reserved.

That any successor in interest or assignee of any lease granted under this section, whether by voluntary transfer, judicial sale, foreclosure sale, or otherwise, shall be subject to all the conditions of the lease under which such rights are held and also subject to all the provisions and conditions of this section to the same extent as though such successor or assign were the original lessee hereunder.

That any lease granted under this section may be forfeited and canceled by appropriate proceedings in the United States district court for the district in which said property or some part thereof is situated whenever the lessee, after reasonable notice in writing, as prescribed in the lease, shall fail to comply with the terms of this section or with such conditions not inconsistent herewith as may be specifically recited in the lease.

That for the privilege of mining or extracting the mineral deposits in the

ground covered by the lease the lessee shall pay to the United States, for the benefit of the Indians, a royalty which shall not be less than 5 per centum of the net value of the output of the minerals at the mine, due and payable at the end of each month succeeding that of the extraction of the minerals from the mine, and an annual rental, payable at the date of such lease and annually thereafter on the area covered by such lease, at the rate of not less than 25 cents per acre for the first calendar year thereafter; not less than 50 cents per acre for the second, third, fourth, and fifth years, respectively; and not less than $1 per acre for each and every year thereafter during the continuance of the lease, except that such rental for any year shall be credited against the royalties as they accrue for that year.

That in addition to the payment of the royalties and rentals as herein provided the lessee shall expend annually not less than $100 in development work for each mining claim located or leased in the same manner as an annual expenditure for labor or improvements is required to be made under the mining laws of the United States: Provided, That the lessee shall also agree to pay all damages occasioned by reason of his mining operations to the land or allotment of any Indian or to the crops or improvements thereon: And provided further, That no timber shall be cut upon the reservation by the lessee except for mining purposes and then only after first obtaining a permit from the superintendent of the reservation and upon payment of the fair value thereof.

That the Secretary of the Interior is hereby authorized to examine the books and accounts of lessees. and to acquire them to submit statements, representations, or reports, including information as to cost of mining, all of which statements, representations, or reports so required shall be upon oath, unless otherwise specified, and in such form and upon such blanks as the Secretary of the Interior may require; and any person making any false statement, representation, or report under oath shall be subject to punishment as for perjury.

That all moneys received from royalties and rentals under the provisions of this section shall be deposited in the Treasury of the United States to the credit of the Indians belonging and having tribal rights on the reservation where the leased land is located, which moneys shall be at all times subject to appropriation by Congress for their benefit, unless otherwise provided by treaty or agreement ratified by Congress: Provided, That such moneys shall be subject to the laws authorizing the pro rata distribution of Indian tribal funds.

That the Secretary of the Interior is hereby authorized to perform any and all acts and to make such rules and regulations not inconsistent with this section as may be necessary and proper for the protection of the interests of the Indians. and for the purpose of carrying the provisions of this section into full force and effect: Provided, That nothing in this section shall be construed or held to affect the right of the States or other local authority to exercise any rights which they may have to levy and collect taxes upon improvements, output of mines, or other rights, property, or assets of any lessee.

That mining locations, under the terms of this section, may be made on unallotted lands within Indian reservations by Indians who have heretofore or may hereafter be declared by the Secretary of the Interior to be competent to manage their own affairs; and the said Secretary is hereby authorized and empowered to lease such lands to such Indians in accordance with the provisions of this section: Provided, That the Secretary of the Interior be, and he is hereby, authorized to permit other Indians to make locations and obtain leases under

the provisions of this section, under such rules and regulations as he may prescribe in regard to the working, developing, disposition, and selling of the products, and the disposition of the proceeds thereof of any such mine by such Indians. [41 Stat. L. 31.]

SEC. 27. [Withdrawal of public lands for Indian reservation act of Congress.] That hereafter no public lands of the United States shall be withdrawn by Executive Order, proclamation, or otherwise, for or as an Indian reservation except by act of Congress. [41 Stat. L. 34.]

SEC. 28. [Bureau of Indian affairs-investigations by Congress.] That during this Congress those members of the Committee on Indian Affairs of the House of Representatives, not less than five in number, who are members of the Sixty-sixth Congress, are authorized to conduct hearings and investigate the conduct of the Indian Service, at Washington, District of Columbia, and elsewhere, and the sum of $15,000, or so much thereof as may be necessary, to be immediately available, is hereby appropriated for expenses incident thereto. The said committee is hereby authorized and empowered to examine into the conduct and management of the Bureau of Indian Affairs and all its branches and agencies, their organization and administration, to examine all books, documents, and papers in the said Bureau of Indian Affairs, its branches or agencies, relating to the administration of the business of said bureau, and shall have and is hereby granted authority to subpoena witnesses, compel their attendance, administer oaths, and to demand any and all books, documents, and papers of whatever nature relating to the affairs of Indians as conducted by said bureau, its branches, and agencies. Said committee is hereby authorized to employ such clerical and other assistance, including stenographers, as said committee may deem necessary in the proper prosecution of its work: Provided, That stenographers so employed shall not receive for their services exceeding $1 per printed page. [41 Stat. L. 34.]

INSURANCE

See WAR DEPARTMENT AND MILITARY ESTABLISHMENT

INTERIOR DEPARTMENT

Act of March 1, 1919, ch. 86, 81.
Sec. 1. Surveyor Generals

Detail of Clerks, 81.

[SEC. 1.] *** * [Suveyor generals - detail of clerks.] The Secretary of the Interior is authorized to detail temporarily clerks from the office of one surveyor general to another as the necessities of the service may require and to pay their actual necessary traveling expenses in going to and returning from such office out of the appropriation for surveying the public lands. A detailed statement of traveling expenses incurred hereunder shall be made to Congress at the beginning of each regular session thereof. [40 Stat. L. 1251.]

This is from the Legislative, Executive and Judicial Appropriation Act of March 1, 1919, ch. 86.

203. Inventories, 92.

204. Net Losses, 93.

205. Fiscal Year with Different Rates, 93.

206. Parts of Income Subject to Rates for Different Years, 94.

Part II. Individuals.

210. Normal Tax, 94.

211. Surtax, 95.

212. Net Income Defined, 97.

213. Gross Income Defined, 97.
214. Deductions Allowed, 99.

215. Items Not Deductible, 101.

216. Credits Allowed, 102.

217. Nonresident Aliens

Allowance of Deductions and Credits, 102.

218. Partnerships and Personal Service Corporations, 102.
219. Estates and Trusts, 103.

220. Profits of Corporations Taxable to Stockholders, 104.
221. Payment of Tax at Source, 105.

222. Credit for Taxes, 106.

223. Individual Returns, 107.

224. Partnership Returns, 107.

225. Fiduciary Returns, 107.

226. Returns When Accounting Period Changed, 107.

227. Time and Place for Filing Returns, 108.

228. Understatement in Returns, 108.

Part III. Corporations.

230. Tax on Corporations, 108.

231. Conditional and Other Exemptions, 109.
232. Net Income Defined, 110.

233. Gross Income Defined, 110.

234. Deductions Allowed, 113.

235. Items Not Deductible, 113.

236. Credits Allowed, 113.

237. Payment of Tax at Source, 113.

238. Credit for Taxes, 113.

239. Corporation Returns, 114.

Sec. 240. Consolidated Returns, 114.

214. Time and Place for Filing Returns, 115.

Part IV. Administrative Provisions.

250. Payment of Taxes, 115.

251. Receipts for Taxes, 117.

252. Refunds, 118.

253. Penalties, 118.

254. Returns of Payments of Dividends, 118.

255. Returns of Brokers, 119.

256. Information at Source, 119.

257. Returns to be Public Records, 119.

258. Publication of Statistics, 120.

259. Collection of Foreign Items, 120.

260. Citizens of United States Possessions, 120.

261. Porto Rico and Philippine Islands, 120.

TITLE III. WAR-PROFITS AND EXCESS-PROFITS TAX.
Part I. General Definitions.

800. Terms Used in Title Defined, 121.

Part II. Imposition of Tax.

301. Rate of Tax, 121.

302. Tax Limitations, 122.

303. Net Income Derived from Different Sources

Computation, 122.

304. Corporations When Exempt from Taxation, 123.

305. Period of Computation as Affecting Amount of Exemption, 123.

Part III. Credits.

310. "Prewar Period" Defined, 123.

311. War-Profits Credit Computation, 123.

312. Excess-Profits Credit, 124.

Part IV. Net Income.

320. Basis of Ascertainment, 124.

Part V. Invested Capital.

325. Certain Terms Defined, 125.

326. "Invested Capital"- Meaning and Scope of Term, 123.

327. Enumeration of Cases Specially Considered for Purposes of Taxa

tion, 127.

328. Determination of Tax of Specially Considered Cases, 127.

Part VI. Reorganizations.

330. Reorganizations, Consolidations and Changes of Ownership Income and Invested Capital, 128.

331. Reorganizations, etc., Subsequent to March 3, 1917, 129.

Part VII. Miscellaneous.

335. Period Covered by Return of Corporation as Affecting Amount of Tax Refund of Tax of Partnership or Personal Service Corporation, 129.