PUBLIC LAWS-CHS. 314, S15 -JUNE 11, 1940 Appropriation au- thorized. Post, p. 549. Provisos. Use of receipts. 35 Stat. 260. Transfer of unex- pended appropria- tions. June 11, 1940 [H. R. 952] [Public, No. 590] Reimbursement of Indians for taxes paid on allotted lands. Provisos. Release of Judg- ments. Reimbursement of States, etc. Appropriation au- thorized. Availability of funds. National Forest, which are equal to the proportion of the net areas of said forest which are within the county of San Diego, State of California, which receipts are hereby authorized to be appropriated for that purpose until said lands have been acquired: Provided, That as to the receipts used in the manner herein authorized the provisions of the Act approved May 23, 1908 (U. S . C., title 16, sec. 500), shall not be applicable to said county of San Diego: Provided further, That any appropriated amounts which are unexpended and unobli- gated at the close of the fiscal year for which appropriated shall be transferred to the national-forest receipts of that fiscal year and amounts so transferred and such part of the entire receipts of any fiscal year as are not appropriated shall be disposed of in like manner as other national-forest receipts. Approved, June 11, 1940. [CHAPTER 315] AN ACT For the relief of Indians who have paid taxes on allotted lands for which patents in fee were issued without application by or consent of the allottees and sub- sequently canceled, and for the reimbursement of public subdivisions by whom judgments for such claims have been paid. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Interior is hereby authorized, under such rules and regulations as he may prescribe, to reimburse Indian allottees and Indian heirs of allottees for all taxes paid on so much of their allotted lands as, having been patented in fee prior to the expiration of the period of trust, without application by or consent of the patentee, has been or may be restored to trust status through cancelation of the fee patent by the Secretary of the Interior: Provided,That in any case in which a claim against a State, county, or political subdivision thereof for taxes collected upon such lands while the patent in fee was outstanding has been reduced to judgment, and such judgment remains unsatisfied, the Secretary of the Interior is authorized, upon reimbursement by him to the Indian of the amount of taxes, includ- ing penalties and interest, paid thereon, and upon payment by the State, county, or political subdivision thereof of the costs of the suit, to cause such judgment to be released: Provided further, That in any case in which a claim has been reduced to judgment and such judgment has been satisfied, the Secretary of the Interior is author- ized, upon proof of satisfaction thereof, to reimburse the State county or political subdivision thereof, for the actual amount of the judgment, exclusive of the costs of litigation. SEC. 2. There is hereby authorized to be appropriated the sum of $75,000, or so much thereof as may be necessary, out of any money in the Treasury not otherwise appropriated, for the purpose of carrying out the provisions of this Act. Any appropiations made pursuant to this section shall remain available until expended. Approved, June 11, 1940. 298 [54 STAT.
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