U.S. Code » Title 25 » Chapter CHAPTER 12— LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS

25 U.S.C. § 412a

Exemption from taxation of lands subject to restrictions against alienation; determination of homestead

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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.

Notes of Decisions
Cited in 20 cases, 1939–1984 · leading case: Bd. of Cnty. Commissioners, Etc. v. Seber, 130 F.2d 663 (10th Cir. 1942).
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Bd. of Cnty. Commissioners, Etc. v. Seber, 130 F.2d 663 (10th Cir. 1942). · cites it 8× “188 , 25 U.S.C.A. § 412a, amended Section two of the Act of June 20, 1936, supra, to read as follows: "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…”
Beulah Chase v. Roland McMasters Jack Smith, Jr., Wayne Turner, Arlyn Wadholm & Russel Pederson, 573 F.2d 1011 (8th Cir. 1978). “See 25 U.S.C. § 412a. We conclude that § 465 authorizes the type of acquisition the Secretary made here.”
United States v. Thurston Cnty., 54 F. Supp. 201 (D. Neb. 1944). · cites it 3× “by the respective owners with the approval of the Secretary of the Interior of the lands to be identified as ‘homesteads and the classification of the selected property either as agricultural and grazing lands not exceeding in any instance a total of one hundred sixty acres, or…”
Oklahoma Tax Comm'n v. Texas Co., 336 U.S. 342 (1949). “188 (to limit the exemption to homesteads), 25 U. S. C. § 412a. See Cohen, op. cit. supra, at 260-261.”
Blackfeet Tribe of Indians v. State of Montana, Dir. of the Montana Dep't of Revenue, Glacier Cnty., Montana, & Pondera Cnty., Montana, 729 F.2d 1192 (9th Cir. 1984). “984 (codified as amended at 25 U.S.C. § 412a (1976)). See H.R.Rep. 2398, 74th Cong.”
Lewis v. Moore, 199 F.2d 745 (10th Cir. 1952). · cites it 2× “1542 , 25 U.S.C.A. § 412a, reads as follows: “Sec.”
Lyngstad v. Roy, 111 N.W.2d 699 (N.D. 1961). · cites it 2× “Based upon her Indian status, she urges these defenses: (1) that the lands described in the complaint are a part of the homestead of the appellant as contemplated in the Federal Indian Homestead Act (25 U.S.C.A. § 412a), (2) that the lands were purchased with or in part from the…”
Thlocco v. Magnolia Petroleum Co., 141 F.2d 934 (5th Cir. 1944). “188 , 25 U.S. C.A. § 412a. Cf. Murray v. Ned, 10 Cir.”
Seber v. Bd. of Cnty. Com'rs of Creek Cnty., 38 F. Supp. 731 (N.D. Okla. 1941). “188 , 25 U.S.C.A. § 412a? This court had under consideration the effect of both these acts with reference to the taxability by the State of lands purchased with restricted funds of Osage Indians, where such lands were restricted against alienation or incumbrance, except with the…”
United States v. Bd. of Cnty. Commissioners of McIntosh Cnty., 154 F.2d 600 (10th Cir. 1946). “188 , 25 U.S.C.A. § 412a, to provide that all homesteads, theretofore or thereafter purchased out of trust or restricted funds of individual Indians, are declared to be instrumentalities of the Federal Government and shall be nontaxable until directed by Congress, provided the…”
Kirby v. Parker, 58 F. Supp. 309 (E.D. Okla. 1944). “1542 , 25 U.S.C.A. § 412a. In no subsequent Act has Congress repeated the language of the two prior Acts concerning the conclusiveness of the determination of the quantum of blood of an enrolled Indian.”
Matheson v. Kinnear, 393 F. Supp. 1025 (W.D. Wash. 1975). · cites it 3× “*1027 Issues The plaintiffs seek to enjoin the searches and seizures as illegal on the ground that the 2i/2 acre tract in question, and the cigarette sales business conducted thereon, are exempt from a state excise tax as federal instrumentalities pursuant to 25 U.S.C. § 412a,…”
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