Page 305 TITLE 25—INDIANS § 750

§ 746. Individual property

(a) Transfer of unrestricted control

The Secretary is authorized and directed to

transfer within two years after September 1, 1954

to each member of each tribe unrestricted control of funds or other personal property held in

trust for such member by the United States.

(b) Removal of restrictions on sales or encumbrances; fee simple title

All restrictions on the sale or encumbrance of

trust or restricted land owned by members of

the tribe (including allottees, heirs, and devisees, either adult or minor) are removed two

years after September 1, 1954, and the patents or

deeds under which titles are then held shall pass

the titles in fee simple, subject to any valid encumbrance: Provided, That the provisions of this

subsection shall not apply to subsurface rights

in such lands, and the Secretary is directed to

transfer such subsurface rights to one or more

trustees designated by him for management for

a period not less than 10 years. The title to all

interests in trust or restricted land acquired by

members of the tribe by devise or inheritance

two years or more after September 1, 1954 shall

vest in such members in fee simple, subject to

any valid encumbrance.

(c) Multiple land ownership; partition; sale; election to purchase; unlocated owner

Prior to the time provided in subsection (b) of

this section for the removal of restrictions on

land owned by more than one member of a tribe,

the Secretary may—

(1) upon request of any of the owners, partition the land and issue to each owner a patent

or deed for his individual share that shall become unrestricted two years from September

1, 1954;

(2) upon request of any of the owners and a

finding by the Secretary that partition of all

or any part of the land is not practicable,

cause all or any part of the land to be sold at

not less than the appraised value thereof and

distribute the proceeds of sale to the owners:

Provided, That any one or more of the owners

may elect before a sale to purchase the other

interests in the land at not less than the appraised value thereof, and the purchaser shall

receive an unrestricted patent or deed to the

land; and

(3) if the whereabouts of none of the owners

can be ascertained, cause such lands to be sold

and deposit the proceeds of sale in the Treasury of the United States for safekeeping.

(Sept. 1, 1954, ch. 1207, §6, 68 Stat. 1101.)

§ 747. Property of deceased members

(a) Federal laws inapplicable to probate

The Act of June 25, 1910 (36 Stat. 855), the Act

of February 14, 1913 (37 Stat. 678), and other Acts

amendatory thereto shall not apply to the probate of the trust and restricted property of the

members of a tribe who die six months or more

after September 1, 1954.

(b) State, etc., laws applicable to probate

The laws of the several States, Territories,

possessions, and the District of Columbia with

respect to the probate of wills, the determination of heirs, and the administration of decedents’ estates shall apply to the individual property of members of the tribe who die six months

after September 1, 1954.

(Sept. 1, 1954, ch. 1207, §7, 68 Stat. 1102.)

REFERENCES IN TEXT

Act of June 25, 1910, referred to in subsec. (a), is act

June 25, 1910, ch. 431, 36 Stat. 855, as amended, which

enacted sections 47, 93, 151, 202, 337, 344a, 351, 352, 353,

372, 403, 406, 407, and 408 of this title, sections 6a–1 and

16a of Title 41, Public Contracts, and section 148 of

Title 43, Public Lands, and amended sections 191, 312,

331, 333, and 336 of this title and sections 104 and 107 of

former Title 18, Criminal Code and Criminal Procedure.

Sections 104 and 107 of former title 18 were repealed and

reenacted as sections 1853 and 1856 of Title 18, Crimes

and Criminal Procedure, by act June 25, 1948, ch. 645, 62

Stat. 683. For complete classification of this Act to the

Code, see Tables.

Act of February 14, 1913, referred to in subsec. (a), is

act Feb. 14, 1913, ch. 55, 37 Stat. 678, which amended section 373 of this title. For complete classification of this

Act to the Code, see Tables.

§ 748. Transfer of federally owned property

The Secretary is authorized, in his discretion,

to transfer to a tribe or any member or group of

members thereof any federally owned property

acquired, withdrawn, or used for the administration of the affairs of the tribe which he deems

necessary for Indian use, or to transfer to a public or nonprofit body any such property which he

deems necessary to public use and from which

members of the tribes will derive benefit.

(Sept. 1, 1954, ch. 1207, §8, 68 Stat. 1102.)

KANOSH INDIANS, UTAH

Act July 11, 1956, ch. 569, 70 Stat. 528, provided: ‘‘That

the following-described public domain is hereby declared to be held by the United States in trust for the

Kanosh Bank of the Paiute Indian Tribe in Utah, subject to the provisions of the Act of September 1, 1954 (68

Stat. 1099) [this subchapter], with respect to the termination of Federal supervision over all property of such

Indians: The southeast quarter, east half northeast

quarter, and the northwest quarter northeast quarter,

section 35, township 22 south, range 5 west; the west

half west half, section 14, and the east half east half,

section 15, township 23 south, range 5 west, Salt Lake

meridian, Utah, containing 600 acres.’’

§ 749. Taxes; initial exemption; taxes following

distribution; valuation for capital gains and

losses

No property distributed under the provisions

of this subchapter shall at the time of distribution be subject to Federal or State income tax.

Following any distribution of property made

under the provisions of this subchapter, such

property and any income derived therefrom by

the individual, corporation, or other legal entity

shall be subject to the same taxes, State and

Federal, as in the case of non-Indians: Provided,

That for the purpose of capital gains or losses

the base value of the property shall be the value

of the property when distributed to the individual, corporation, or other legal entity.

(Sept. 1, 1954, ch. 1207, §9, 68 Stat. 1102.)

§ 750. Indian claims unaffected

Nothing contained in this subchapter shall deprive any Indian tribe, band, or other identifi-