On and after May 23, 1908, an amount equal to the annual average of 25 percent of all amounts received for the applicable fiscal year and each of the preceding 6 fiscal years from each national forest shall be paid, at the end of such year, by the Secretary of the Treasury to the State or Territory in which such national forest is situated, to be expended as the State or Territorial legislature may prescribe for the benefit of the public schools and public roads of the county or counties in which such national forest is situated: Provided, That when any national forest is in more than one State or Territory or county the distributive share to each from the proceeds of such forest shall be proportional to its area therein. In sales of logs, ties, poles, posts, cordwood, pulpwood, and other forest products the amounts made available for schools and roads by this section shall be based upon the stumpage value of the timber. Beginning October 1, 1976, the term “moneys received” shall include all collections under the Act of June 9, 1930, and all amounts earned or allowed any purchaser of national forest timber and other forest products within such State as purchaser credits, for the construction of roads on the National Forest Transportation System within such national forests or parts thereof in connection with any Forest Service timber sales contract. The Secretary of Agriculture shall, from time to time as he goes through his process of developing the budget revenue estimates, make available to the States his current projections of revenues and payments estimated to be made under the Act of May 23, 1908, as amended, or any other special Acts making payments in lieu of taxes, for their use for local budget planning purposes.
Notes of Decisions
Alpine Cnty., California v. United States, 417 F.3d 1366 (Fed. Cir. 2005).
· cites it 3× “§ 500 , twenty-five percent of the payments received by the United States for timber sold from a national forest must be paid to the states for the benefit of the public schools and roads in the counties where the national forest is situated: 16 U.”
Eminence R-1 Sch. Dist. v. Hodge, 635 S.W.2d 10 (Mo. 1982).
· cites it 4× “Because this appeal involves the construction of a state revenue statute, this Court has jurisdiction pursuant to Mo.”
Georgia Pac. Corp. v. Cnty. of Mendocino, 357 F. Supp. 380 (N.D. Cal. 1973).
· cites it 13× “This interest is sufficiently distinct from the fee interest of the United States to permit taxation by defendants.”
Alabama v. United States, 198 Ct. Cl. 683 (Ct. Cl. 1972).
· cites it 5× “its are in excess of these actual costs that § 576b provides, in the second proviso, that certain portions of the sums so received can be characterized “as a National Forest receipt of the fiscal year in which such transfer [to the Forest Reserve Fund] is made * * *,” and, thus,…”
Carroll v. Bruno, 499 P.2d 876 (Wash. 1972).
· cites it 4× “16 U.S.C. § 500 (1960). These national forest funds are by law earmarked for the benefit of the *83 public schools and public roads of the counties in which the national forests are situated.”
Georgia Pac. Corp. v. Cnty. of Mendocino, 340 F. Supp. 1061 (N.D. Cal. 1972).
· cites it 3× “It is now necessary to consider whether such taxation is barred, as plaintiffs also urge by the provisions of 16 U.S.C. § 500 , by the constitutional prohibition against discriminatory taxation of interests of the United States, both matters; of Federal law, or whether taxation…”
Goodin v. Bd. of Educ. of Indep. Sch. Dist. No. 14, 601 P.2d 88 (Okla. 1979).
· cites it 2× “Under the appropriate federal statute, 16 U.S.C. § 500 , 2 the state is free to apply federally granted funds in any manner as long as the specified purposes of the statute of providing and maintaining schools and roads are met.”
Tree Farmers, Inc. v. Goeckner, 385 P.2d 649 (Idaho 1963).
“Under the provisions of 16 U.S.C.A. § 500 , Idaho County received 25% of all moneys received by the National Forest Service for the stumpage payments made in accordance with the contract.”
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