An Act to provide for regulation of the professional practice of certified public accountants in the District of Columbia, including the examination licensure, registration of certified public accountants, and for other purposes
PL 89-578 (H.R.13558), enacted 09/16/1966

80 
STAT. ] 
PUBLIC LAW 89-578-SEPT. 16, 1966 
785 
EFFECTIVE DATE OF A'CT 
SEC. 22. This Act shall become effective on the date of its enactment, 
except that sections 8 and 9, and subsection (b) and paragraph (1) of 
subsection (a) of section 14 shall become effective one year after the 
date of publication of notice in the Federal Register of the designation 
of mandatory standards as provided for in section 6(b) of this Act. 
Approved September 16, 1966, 12:20 p.m. 
Public Law 89-578 
AN ACT 
To provide for regulation of the professional practice of certified public account-
ants in the District of Columbia, including the examination, licensure, regis-
tration of certified public accountants, and for other purposes. 
September 16, 1966 
[H. R. 13558] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States 
of America 
in Congress assembled^ That this Act ciiumMa* rLti-
shall be known and may be cited as the "District of Columbia Certified fied PubUc Ac-
P u b l i c A c c o u n t a n c y A c t o f 1 9 6 6 " . 
countancy Act of 
1966. 
DEFINITIONS 
SEC. 2. As used in this Act— 
(a) The term "certified public accountant" means a person who is 
the holder in good standing of a certificate of certified public 
accountant issued under the laws of any State or Territory of the 
United States authorizing him to practice as a certified public 
accountant in such State or territory. A "certified public accountant 
of the District of Columbia" is a person who is the holder in good 
standing of a certificate of certified public accountant issued under 
the Act of Congress approved February 17,1923, as amended (42 Stat. 
1261, ch. 94), or who is the holder in good standing of a certificate 
of certified public accountant or of an endorsement of certificate of 
certified puolic accountant issued pursuant to section 6 or 8, 
respectively, of this Act authorizing him to practice as a certified 
public accountant in the District of Columbia. 
(b) The term "Commissioners" means the Commissioners of the 
District of Columbia sitting as a board or their authorized agent or 
agents. 
(c) The term "Board" means the Board of Accountancy. 
(d) The term "person" includes partnerships, corporations and 
associations as well as natural persons. 
D.C. Code 
2-901 to 2-909. 
786 
PUBLIC LAW 89-578-SEPT. 16, 1966 
[80 STAT. 
(e) The term "he" and the derivatives thereof shall be construed to 
include the word "she" and the derivatives thereof. 
SEC. 3. (a) No natural person shall assume or use the title or 
designation "certified public accountant" or the abbreviation "C.P.A.", 
or any other title, designation, words, letters, or abbreviations tending 
to indicate that such person is a certified public accountant, or is likely 
to be confused with "certified public accountant" or "C.P.A.", unless 
such person is a holder of a certificate of certified public accountant. 
No natural person shall engage or hold himself out to the public as 
being engaged in the practice of public accountancy as a certified public 
accountant in the District of Columbia, unless such natural person is 
the holder of a certificate of certified public accountant of the District 
of Columbia or an endorsement of certificate of certified public account-
ant as provided in sections 6 and 8 of this Act. 
(b) No partnership shall assume or use the title or designation 
"certified public accountants" or the abbreviation "C.P.A.'s" or any 
other title, designation, words, letters, abbreviations, sign, or device 
tending to indicate that such partnership is composed of certified public 
accountants, unless such partnership is registered as a partnership of 
certified public accountants under section 10 of this Act. 
(c) No corporation shall assume or use the title or designation 
"certified public accountant" or the abbreviation "C.P.A." or any 
other title, designation, words, letters, abbreviations, sign, card, or 
device tending to indicate that such corporation is licensed as a certi-
fied public accountant or likely to be confused with "certified public 
accountant" or "C.P.A." 
(d) Nothing in this Act shall be construed to prohibit any person, 
partnership, or corporation from practicing public accountancy either 
gratuitously or for hire: Provided^ That such person, partnership, or 
corporation does not assume the title of "certified public accountant", 
or tlie abbreviation "C.P.A." or any other titles, designations, or abbre-
viations likely to be confused with "certified pubnc accountant" or 
"C.P.A." 
coun^ncy', fsTab- 
^^^- 4. (a) The Commlssiouers are hereby authorized and empow-
lishment. 
crcd to establish a Board of Accountancy, composed of three certified 
public accountants of the District of Columbia, to serve as their agent 
and to delegate to such Board of Accountancy any of the technical and 
professional functions vested in the Commissioners by this Act. 
Each 
of the members of the Board of Accountancy shall be registered in 
accordance with the provisions of section 9 of this Act and, at the 
time of appointment to the Board, shall have been engaged in tlie 
practice of public accountancy as a certified public acountant for a 
period of not less than ten years, at least five years of which shall have 
Rules and 
regulations. 
C.P.A. certifi-
cate, issuance. 
80 STAT. ] 
PUBLIC LAW 89-578-SEPT. 16, 1966 
787 
been in the District of Columbia. 
The requirements of the preceding 
sentence shall not apply to those persons who are members of the 
Board of Accountancy on the date of enactment of this Act. 
The 
length of terms for Board members shall be three years and no person 
shall be appointed to the Board for more than two terms. The Com-
missioners shall have the authority to determine from time to time 
the amount of compensation to be paid to Board members. 
The Commissioners may remove any member of the Board of Ac-
countancy for neglect of duty or for other sufficient cause. 
SEC. 5, The Commissioners are authorized to adopt from time to time 
such rules and regulations as may be necessary to carry out the pur-
poses of this Act including, but not limited to, rules of professional 
conduct and grounds for denial, suspension, or revocation of any 
certificate, endorsement, or registration applied for or issued under 
this Act. The Board of Accountancy shall make recommendations to 
the Commissioners concerning the adoption of such rules and regu-
lations. No such rules or regulations shall be adopted until after the 
Commissioners shall have held a public hearing thereon. 
SEC. 6. (a) The Commissioners are authorized to issue a certificate 
of certified public accountant of the District of Columbia to any appli-
cant furnishing to the Commissioners satisfactory proof that he has 
1 he following qualifications: 
(1) Is at least twenty-one years of age; 
(2) Is a citizen of the United States, or has declared his inten-
tion of becoming such citizen; 
(3) Has actually and continuously resided in or has been 
domiciled in the District of Columbia or has been regularly em-
ployed in the District of Columbia on a continuous full-time basis 
for a period of not less than one year immediately prior to the 
date of filing an application, or, in the case of an employee of a 
certified public accountant or firm of certified public accountants 
registered to practice in the District of Columbia, has been a bona 
fide resident of a foreign country for a period of not less than 
eighteen months immediately preceding the date of filing an 
application and is not qualified to be examined and to receive a 
certificate of certified public accountant in the State of last resi-
dence solely because of the aforesaid residence abroad; 
(4) Has had the education and experience specified in section 
7 hereof; 
(5) Has successfully completed an examination in accounting 
and such related subjects as prescribed by the Commissioners; 
(6^ Is of good moral character; and 
(7) Has paid all required fees. 
experience rC' 
quirements 
788 
PUBLIC LAW 89-578-SEPT. 16, 1966 
[80 STAT. 
(b) Applications for certificate of certified public accountant by 
examination approved prior to the effective date of this Act by the 
Commissioners of the District of Columbia, created under prior law, 
shall be regarded as applications filed under this Act, and the terms 
and conditions governing carryover credits for having passed a part 
of the examination in effect at the effective date of this Act, shall 
control with respect to such applications. 
(c) A person who holds a certificate of certified public accountant 
issued under the laws of the District of Columbia on the effective date 
of this Act shall not be required to obtain an additional certificate 
under this Act, but shall otherwise be subject to all the provisions of 
this Act and such certificate shall, for all purposes, be considered a 
certificate issued under this Act and subject to the provisions hereof. 
The holder of a certificate of certified public accountant which is in 
full force and effect, shall be styled and known as a certified public 
accountant and may also use the abbreviation "C.P.A.". 
Educational and 
gj^^^ Y. (a) Commenciug on the effective date of this Act and for 
one year thereafter the educational and experience requirements shall 
be: 
(1) Completion of a four-year course of study at an approved 
high school, or the equivalent of such a course of study, and 
(2) Completion of a. resident course of study satisfactory to 
the Commissioners at an institution, junior college, or school of 
accountancy, or combination thereof, of not less than sixty semes-
ter hours of which a minimum of thirty semester hours shall have 
been in accounting theory and practice, in auditing, and in com-
mercial law as affecting accountancy, and the remainder of the 
semester hours shall have been in subjects satisfactory to the 
Commissioners, and 
(3) Not less than one j^ear's experience satisfactory to the 
Commissioners in the full-time employment of a certified public 
accountant of the District of Columbia or of any State or terri-
tory of the United States, regularly engaged in the full-time public 
practice of his profession as a certified public accountant, or in the 
full-time employment of a firm of certified public accountants all 
the partners of which are certified public accountants of the 
District of Columbia or of some other State or territory of the 
United States, and said firm is regularly engaged in the full-time 
public practice as certified public accountants. 
(b) Commencing one year from the date of enactment of this 
Act, the educational and experience requireinents shall be: 
(1) (A) Completion of a four-year course of study at an ap-
proved high school, or the equivalent of such a course oi study, and 
(B) Completion of a resident course of study satisfactory to 
the Cfommissioners at an institution, junior college, or school of 
accountancy, or combination thereof, of not less than sixty semes-
ter hours of which a minimum of thirty semester hours shall have 
been in accounting theory and practice, in auditing, and in com-
mercial law as affecting accountancy and the remainder of the 
semester hours shall have been in subjects satisfactory to the 
Commissioners, and 
(C) Not less than four years' experience satisfactory to the 
Commissioners in the full-time employment of a certified public 
accountant of the District of Columbia or of some other State or 
territory of the United States regularly engaged in the full-time 
public practice of his profession as a certified public accountant 
or in the full-time employment of a firm or certified public 
accountants, all the partners of which are certified public account-
ants of the District of Columbia or of some other State or terri-
80 STAT. ] 
PUBLIC LAW 89-578-SEPT. 16, 1966 
789 
tory of the United States, and said firm is regularly engaged in 
the full-time public practice as certified public accountants, or 
(2) (A) Completion of a four-year course of study at an ap-
proved high school or the equivalent of such a course of study, 
and 
(B) Completion of a resident course of study satisfactory to 
the Commissioners at an institution, junior college, or school of 
accountancy, or combination thereof, of not less than ninety se-
mester hours of which a minimum of thirty semester hours shall 
have been in accounting theory and practice, in auditing, and in 
commercial law as affecting accountancy, and the remainder of 
the semester hours shall have been in subjects satisfactory to the 
Commissioners, and 
(C) Not less than three years' experience satisfactory to the 
Commissioners in the full-time employment of a certified public 
accountant of the District of Columbia or of some other State or 
territory of the United States regularly engaged in the full-time 
public practice of his profession as a certified public accountant 
or in the full-time employment of a firm of certified public 
accountants, all the partners of which are certified public account-
ants of the District of Columbia or of any State or territory of 
the United States, and said firm is regularly engaged in the full-
time public practice as certified public accountants, or 
(3) (|A) Completion of a four-year course of study at an 
approved high school or the equivalent of such a course of study; 
and 
(B) Completion of a resident course of study satisfactory 
to the Commissioners at an institution, junior college, or school 
of accountancy, or combination thereof, of not less than one hun-
dred and twenty semester hours with a major in accountancy 
satisfactory to the Board, or what the Board determines to be 
substantially the equivalent thereof, and 
(C) Not less than two years' experience satisfactory to the 
Commissioners in the full-time employment of a certified public 
accountant of the District of Columbia or of some other State or 
territory of the United States regularly engaged in the full-time 
public practice of his profession as a certified public accountant 
or in tne full-time employment of a firm of certified public 
accountants all the partners of which are certified public account-
ants of the District of Columbia or of some other State or terri-
tory of the United States and said firm is regularly engaged in 
the full-time public practice as certified public accountants. 
(c) Commencing with the effective date of this Act, the Commis-
sioners may, upon recommendation of the Board of Accountancy, 
except for any required year of certified public accountant employ-
ment as set forth in subsections (b) (1) (C), (b) (2) (C), and (b) (3) 
(C) of this sedtion, one and one-half years of actual and continuous 
experience of any person (1) in auditing the books and accounts of 
other persons in three or more distinct lines of commercial business in 
accordance Avith generally accepted auditing standards, or (2) in a 
combination satisfactory to the Board of the experience described in 
(1) above together with auditing the books and accounts or activities 
of three or more governjmental agencies or distinct organizational 
units in accordance with generally accepted auditing standards and 
reporting on their operations to a third party, to the Congress, or to 
a State legislature, or ^3) in reviewing financial statements and sup-
porting material covermg the financial condition and operations of 
private business entities to determine the reliability and fairness of 
790 
PUBLIC LAW 89-578~SEPT. 16, 1966 
[80 STAT. 
the financial reporting and compliance witli generally accepted 
accounting principles and applicable Government regulations for the 
protection of investors and consumers. Nothing in this subsection 
shall be interpreted as precluding consideration of Government experi-
ence for recognition under this subsection. 
(d) In general, the educational and experience requirements spec-
ified in this section shall be those in effect on the final date for accept-
ing applications for the examination for which the applicant first 
sits, but the Commissioners may permit exceptions to the general rule 
in order to prevent what they determine to be undue hardship to 
applicants resulting from changes in the edvicational and experience 
requirements made by this Act. 
(e) The Commissioners are authorized and empow^ered to alter, 
amend, and otherwise change the educational and experience require-
ments specified in this section at any time, but in altering, amending, 
or changing said standards the Commissioners shall not be permitted 
to lower the same below the standards herein set forth. 
cp^A^'^certm- °^ 
S^C- ^- (^) The Commissioners may, in their discretion, waive the 
cate. 
examination specified in section 6 of this Act and may issue an endorse-
ment of certificate of certified public accountant, renewable periodi-
(;ally but no more frequently than annually, to an applicant who— 
(1) is a certified public accountant of a State or territory of the 
United States, or who is the holder of a certificate of certified 
public accountant, or the equivalent thereof, issued in any for-
eign country, provided the requirements for such certificate are, 
in the opinion of the Commissioners, equivalent to those herein 
required; and 
(2) meets the qualifications specified in clauses (1), (2), (4), 
(6), and (7) in subsection (a) of section 6 of this Act: Prmnded^ 
however, That an applicant who is a certified public accountant 
in good standing of a State or territory shall not be required to 
meet more extensive educational and experience qualifications 
than those required by the District of Columbia at the time when 
such applicant was granted his certificate of certified public ac-
countant by such State or territory; and 
(3) declares his intention under oath of opening and main-
taining or being employed in an office in the District of Colum-
bia for the purpose of engaging in the full-time public practice 
of his profession as a certified public accountant of the District 
of Columbia. 
(b) The holder of endorsement of certificate of certified public 
accountant, in full force and effect, shall have all of the privileges 
of the holder of a certificate of certified public accountant issued under 
section 6 of this Act and shall be subject to all of the provisions of 
the Act. 
Registration. 
gjj(^_ 9^ Every Certified public accountant engaged in or wiio pro-
poses to engage in the public practice of his profession as a certified 
public accountant in the District of Columbia is hereby required to 
register periodically but no more frequently than annually with the 
Commissioners. A certified public accountant of the District of 
Columbia employed in the District of Columbia by another certified 
public accountant registered under this section or by a partnership 
of certified public accountants registered under section 10 of this 
Act, shall also be required to register. 
Failure of a certified public 
accountant or registrant to apply for such original or renewal regis-
tration shall deprive him of the right to engage in or continue to 
engage in the public practice of his profession as a certified public 
accountant unless and until he subsequently applies for and obtains 
such registration. 
Revocation of 
certificates, etc. 
80 STAT.] 
PUBLIC LAW 8 9 - 5 7 8 - S E P T . 16, 1966 
791 
SEC. 10. (a) A partnership which maintains an office within and 
engages in the full-time practice of public accountancy or a partner-
ship which may hereafter wish to practice as such in the District of 
Columbia, may apply for registration, renewable periodically but 
no more frequently than annually, with the Commissioners as a 
partnership of certified public accountants, provided it meets all of 
the followmg requirements: 
(1) Each partner thereof is a certified public accountant in 
good standing of the District of Columbia or of some State or 
territory. 
(2) At least one partner or the resident manager thereof is a 
certified public accountant of the District of Columbia engaged in 
the full-time practice of public accountancy in the District of 
Columbia. 
(3) Each partner thereof engaged in public practice as a certi-
fied public accountant in the District of Columbia is a certified 
public accountant of the District of Columbia. 
(b) A registered partnership of certified public accountants, and 
only such partnership may use tne title "Certified Public Accountants" 
and the abbreviation "C.P.A.s" in connection with the partnership 
name in the District of Columbia. 
SEC. 11. After notice by registered or certified mail and reasonable 
opportunity for a hearing, the Commissioners are authorized and 
empowered to revoke, or suspend for not more than three years, any 
certificate, endorsement, or registration issued by the Commissioners 
in accordance with the provisions of this Act, or to refuse to grant or 
renew, any certificate, endorsement, or registration applied for in 
accordance wdth the provisions of this Act, or may censure the holder 
thereof if the applicant or holder thereof violates the rules of profes-
sional conduct or other rules and regulations adopted pursuant to this 
Act, or for other sufficient cause: Provided^ That said denial, suspen-
sion, or revocation shall be made only upon specific charges in writing. 
A certified copy of any such charge and at least twenty days' notice of 
the hearing of the same, shall be served upon the holder of or appli-
cant for such certificate, endorsement, or registration. 
SEC. 12. The Commissioners are hereby authorized and empowered 
subpena power. 
in connection with any hearing conducted pursuant to authority con-
tained in section 11 of this Act, to subpena any necessary witnesses, 
books, papers, records, and documents. Any such hearing shall be 
considered an investigation of a municipal matter within the meaning 
of the Act of July 1,1902 (32 Stat. 591; D.C. Code, sec. 1-237). 
SEC. 13. After notice and hearing are given as provided for in section 
11 of this Act, the Commissioners may revoke or suspend the registra-
tion of a partnership or may censure a registered partnership for any 
of the causes described in section 11 of this Act, or for any of the 
following additional causes: 
(1) failure to maintain the qualifications prescribed by section 
10 of this Act; 
(2) the revocation or suspension by the Commissioners of the 
certificate or endorsement of a certificate of certified public 
accountant of any partner; or 
(3) the cancellation, revocation, suspension or refusal to renew 
the authority of the partnership or any partner thereof to practice 
public accountancy m any State or territory. 
SEC. 14. The Commissioners shall adopt and prescribe administrative 
^"^^^'^ hearings. 
procedures for public hearings for the purpose of denial, suspension, 
or revocation oi a certificate, endorsement, or registration. 
SEC. 15. Upon apj)lication in writing and after hearing pursuant to ce^«nca"tes" °^ 
notice, the Commissioners may issue a new certificate or endorsement 
792 
PUBLIC LAW 89-578-SEPT. 16, 1966 
[80 STAT. 
of certificate of certified public accountant to a person whose certificate 
or endorsement of certificate shall have been revoked, or may permit 
the registration of a partnership or of a practicing certified public 
accountant whose registration has been revoked. 
SEC. 16. Nothing contained in this Act shall prohibit any natural 
person not a certified public accountant from serving as an employee 
of or an assistant to a certified public accountant or a partnership of 
certified public accountants. 
Nothing contained in this Act shall prohibit a certified public 
accountant or a partnership of certified public accountants of another 
State from temporarily performing specific accounting engagements 
in the District of Columbia on professional business incident to regu-
lar practice outside the District of Columbia: Provided^ That such 
temporary practice is conducted in conformity with the rules of pro-
fessional conduct promulgated by the Commissioners. 
Penalty for 
SEC. 17. Auy person who violates any provision of section 3 of this 
Act shall be guilty of a misdemeanor and upon conviction thereof 
shall be subject to a fine of not more than $500 or to imprisonment for 
not more than one year, or both such fine and imprisonment. 
When-
ever the Commissioners have reason to believe that any person is liable 
to punishment under this section, they may refer the facts to the 
Corporation Counsel of the District of Columbia, who may cause the 
proper proceedings to be brought, if, in his judgment, such as war-
ranted. 
Prosecutions for violations of any provision of section 3 of 
this Act shall be conducted in the District of Columbia Court of 
General Sessions in the name of the District of Columbia by the 
Corporation Counsel or any of his assistants. 
SEC. 18. The use, display, or uttering by a person of a letterhead, 
listing, card, sign, advertisement, directory classification, or other 
printed, engraved, or w^ritten instrument or device, bearing a person's 
name in conjunction with the words "certified public accountant" 
or "certified public accountants" or any abbreviation thereof, shall 
be prima facie evidence in any action brought under section 17 of this 
Act that the person whose name is so displayed caused or procured the 
display or uttering of such letterhead, listing, card, sign, advertise-
ment, directory classification, or other printed, engraved, or written 
instrument or device, and that such person is holding himself out to 
be a certified public accountant or partnership of certified public 
accountants. 
SEC. 19. All statements, records, schedules, working papers, and 
memorandums made by a certified public accountant or by a partner-
ship of certified public accountants incident to or in the course of 
professional service to clients, except reports submitted to clients, 
shall be and remain the property of such certified public accountant 
or partnership in the absence of an express agreement between such 
persons and the client to the contrary. 
No such statement, record, 
schedule, working paper, or memorandum shall be sold, transferred, 
or bequeathed, without the consent of the client or his personal rep-
resentative or assignee, to anyone other than one or more surviving 
partners or new partners of such persons. 
Severability of 
gj;Q^ 20. If aiiy provisiou of this Act or the application thereof 
provisions. 
^^ ^^^ persoii or to any circumstance is held invalid, such invalidity 
shall not affect other provisions or applications of this Act which 
can be given effect without the invalid provision or application, and 
to this end the provisions of this Act are declared to be severable. 
Fees. 
gj;(3 21. The Commissioners are authorized and empowered, after 
public hearing, to establish, abolish, increase, or decrease, from time to 
time, fees and charges necessary to defray the approximate cost of 
administering the provisions of this Act. All funds derived from fees 
80 
STAT.] 
PUBLIC LAW 89-579-SEPT. 16, 1966 
793 
and charges collected relevant to the administration of this Act shall 
be paid into the Treasury of the United States to the credit of the 
District of Columbia. 
SEC. 22. There is hereby authorized to be appropriated out of reve-
nues of the District of Columbia such funds as may be necessary to 
pay the expenses of administering and carrying out the purpose of this 
Act. 
SEC. 23. The Act entitled "An Act to create a board of accountancy 
for the District of Columbia, and for other purposes", approved 
February 17,1923 (42 Stat. 1261), as amended, is hereby repealed. 
SEC. 24. This Act shall take effect ninety days after the date of its 
enactment. 
Approved September 16, 1966. 
Appropriation. 
Repeal. 
D.C. Code 
2-901 to 2-909. 
Effective date. 
Public Law 89-579 
A N A C T 
September 16, 1966 
To provide adjustments in order to make uniform the estate acquired for the 
[H. R. 399] 
Vega Dam and Reservoir, Colibran project, Colorado, by authorizing the 
Secretary of the Interior to reconvey mineral interests in certain lands. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That in order to pro-
vide .adjustments in the interests in land heretofore acquired for the 
Vega Dam and Reservoir, Colibran project, Colorado, and thereby 
make uniform the estate acquired to fulfill necessary real estate 
requirements of the project, the Secretary of the Interior is .authorized 
to reconvey to the former owner thereof any mineral interest, includ-
ing oil and gas, heretofore acquired for said project, whenever the 
Secretary shall determine that the retention of such mineral interest 
is not required for public purposes and he shall have received an 
application for reconveyance as hereinafter provided. 
SEC. 2. The Secretary shall give notice to the former owner of such 
mineral interest of the availability of the interest for reconveyance 
under the provisions of this Act. The former owner shall thereafter 
file an application within ninety days of the date of notice if he desires 
to have the interest reconveyed to him. 
SEC. 3. Any mineral interest reconveyed under this Act shall be 
transferred for an amount determined by the Secretary to be equal 
to the price at which the mineral interest was acquired by the United 
States. 
SEC. 4. As used in this Act the term "former owner" means the 
person from whom any mineral interest was acquired by the United 
States or, if such person is deceased, his spouse; or if such spouse is 
deceased, his children or heirs at law. 
SEC. 5. The Secretary of the Interior may delegate any authority 
conferred upon him by this Act to any officer or employee of the 
Department of the Interior. 
Such officer or employee Fhall exer-
cise the authority so delegated under regulations prescribed by the 
Secretary. 
Approved September 16, 1966. 
Vega Dam and 
Reservoir, Colo. 
Mineral inter-
ests, reconvey-
ance. 
'Former owner.'