FEDERAL · 25 U.S.C. · Chapter 12
Exemption from taxation of lands subject to restrictions against alienation; determination of homestead
25 U.S.C. § 412a
Title25 — Indians
Chapter12 — LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS
This text of 25 U.S.C. § 412a (Exemption from taxation of lands subject to restrictions against alienation; determination of homestead) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
25 U.S.C. § 412a.
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.
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Source Credit
History
(June 20, 1936, ch. 622, §2, 49 Stat. 1542; May 19, 1937, ch. 227, 50 Stat. 188.)
Editorial Notes
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 consent or approval of the Secretary of the Interior" and "said Indian", respectively, and inserted two provisos.
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 consent or approval of the Secretary of the Interior" and "said Indian", respectively, and inserted two provisos.
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Bluebook (online)
25 U.S.C. § 412a, Counsel Stack Legal Research, https://law.counselstack.com/usc/25/412a.