§ 412 TITLE 25—INDIANS Page 116

the Treasury is authorized and directed to allow

interest on such unpaid amounts belonging to

said minors as shall be certified by the Secretary of the Interior as entitled to draw interest under this section.

(June 21, 1906, ch. 3504, 34 Stat. 327.)

§ 412. Payment of taxes from share of allottee in

tribal funds

In any case where the restrictions as to alienation have been removed with respect to any Indian allottee, or as to any portion of the lands

of any Indian allottee, and such allottee as an

individual, or as a member of any tribe, has an

interest in any fund held by the United States

beyond the amount by law chargeable to such

Indian or tribe on account of advances, the Commissioner of Indian Affairs is authorized, prior

to the date at which any penalties for the nonpayment of taxes would accrue under the laws of

the State or Territory in which such land is situated, to pay such taxes and charge the amount

thereof to such allottee, to be deducted from the

share of such allottee in the final distribution or

payment to him from such fund: Provided, That

no such payment shall be made by said Commissioner where it is in excess of the amount which

will ultimately be due said allottee.

(Mar. 1, 1907, ch. 2285, 34 Stat. 1016.)

TRANSFER OF FUNCTIONS

For transfer of functions of other officers, employees,

and agencies of Department of the Interior, with certain exceptions, to Secretary of the Interior, with

power to delegate, see Reorg. Plan No. 3 of 1950, §§1, 2,

eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1262, set out in

the Appendix to Title 5, Government Organization and

Employees.

§ 412a. Exemption from taxation of lands subject

to restrictions against alienation; determination of homestead

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.

(June 20, 1936, ch. 622, §2, 49 Stat. 1542; May 19,

1937, ch. 227, 50 Stat. 188.)

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.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 465a of this title.

§ 413. Fees to cover cost of work performed for

Indians

The Secretary of the Interior is hereby authorized, in his discretion, and under such rules

and regulations as he may prescribe, to collect

reasonable fees to cover the cost of any and all

work performed for Indian tribes or for individual Indians, to be paid by vendees, lessees, or assignees, or deducted from the proceeds of sale,

leases, or other sources of revenue: Provided,

That the amounts so collected shall be covered

into the Treasury as miscellaneous receipts, except when the expenses of the work are paid

from Indian tribal funds, in which event they

shall be credited to such funds.

(Feb. 14, 1920, ch. 75, §1, 41 Stat. 415; Mar. 1, 1933,

ch. 158, 47 Stat. 1417.)

AMENDMENTS

1933—Act Mar. 1, 1933, substituted ‘‘to collect reasonable fees to cover the cost of any and all work performed for Indian tribes or individual Indians’’ for ‘‘to

charge a reasonable fee for the work incident to the

sale, leasing, or assigning of such lands, or in the sale

of the timber, or in the administration of Indian forests’’ and ‘‘deducted from the proceeds of sale, leases,

or other sources of revenue’’ for ‘‘from the proceeds of

sales’’, struck out introductory text ‘‘In the sale of all

Indian allotments, or in leases, or assignment of leases

covering, tribal or allotted lands for mineral, farming,

grazing, business or other purposes, or in the sale of

timber thereon’’ and provided for the use of discretion

and the crediting of Indian tribal funds.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 406, 407, 3105 of

this title.

§ 414. Reservation of minerals in sale of ChoctawChickasaw lands

On and after August 25, 1937, in all sales of

tribal lands of the Choctaw and Chickasaw Indians in Oklahoma provided for by existing law,

the Secretary of the Interior is hereby authorized to offer such lands for sale subject to a reservation of the mineral rights therein, including

oil and gas, for the benefit of said Indians, whenever in his judgment the interests of the Indians

will best be served thereby.

(Aug. 25, 1937, ch. 778, 50 Stat. 810.)

§ 415. Leases of restricted lands

(a) Authorized purposes; term; approval by Secretary

Any restricted Indian lands, whether tribally,

or individually owned, may be leased by the Indian owners, with the approval of the Secretary

of the Interior, for public, religious, educational,

recreational, residential, or business purposes,

including the development or utilization of natural resources in connection with operations

under such leases, for grazing purposes, and for

those farming purposes which require the making of a substantial investment in the improvement of the land for the production of specialized crops as determined by said Secretary. All

leases so granted shall be for a term of not to

exceed twenty-five years, except leases of land

located outside the boundaries of Indian reservations in the State of New Mexico, leases of land