section to be retained by or reserved to owners of lands donated or 

 devised to the United States shall be subject to the tax laws of the 

 States where such lands are located. (See also sec. 555, title 16, U. S. 

 Code above.) 



Creation by exchanges. 



Act of March 20, 1922 (42 Stat. 465) ; sec. 485, title 16, U. S. C. 



That, when the public interests will be benefited thereby, the Sec- 

 retary of the Interior be, and hereby is, authorized in his discretion 

 to accept on behalf of the United States title to any lands within 

 exterior boundaries of the national forests which, in the opinion of 

 the Secretary of Agriculture, are chiefly valuable for national forest 

 purposes, and in exchange therefor may patent not to exceed an 

 equal value of such national forest land, in the same State, surveyed 

 and nonmineral in character, or the Secretary of Agriculture may 

 authorize the grantor to cut and remove an equal value of timber 

 within the national forests of the same State; the values in each 

 case to be determined by the Secretary of Agriculture: Provided, 

 That before any such exchange is effected notice of the contemplated 

 exchange reciting the lands involved shall be published once each 

 week for four successive weeks in some newspaper of general circu- 

 lation in the county or counties in which may be situated the lands 

 to be accepted, and in some like newspaper published in any county 

 in which may be situated any lands or timber to be given in such 

 exchange. Timber given in such exchange shall be cut and removed 

 under the laws and regulations relating to the national forests, and 

 under the direction and supervision and in accordance with the 

 requirements of the Secretary of Agriculture. Lands conveyed to 

 the United States under this act shall, upon acceptance of title, 

 become parts of the national forest within whose exterior boundaries 

 they are located. 



Act of February 28, 1925 (43 Stat. 1090) ; sec. 486, title 16, U. S. C. 



Either party to an exchange may make reservations of timber, 

 minerals, or easements, the values of which shall be duly considered 

 in determining the values of the exchanged lands. Where reserva- 

 tions are made in lands conveyed to the United States the right to 

 enjoy them shall be subject to such reasonable conditions respecting 

 ingress and egress and the use of the surface of the land as may be 

 deemed necessary by the Secretary of Agriculture; where mineral 

 reservations are made in lands conveyed by the United States it 

 shall be so stipulated in the patents, and that any person who acquires 

 the right to- mine and remove the reserved deposits may enter and 

 occupy so much of the surface as may be required for all purposes 

 incident to the mining and removal of the minerals therefrom, and 

 may mine and remove such minerals upon payment to the owner 

 of the surface for damages caused to the land and improvements 

 thereon : Provided, That all property, rights, easements, and benefits 

 authorized by this section to be retained by or reserved to owners of 

 lands conveyed to the United States shall be subject to the tax laws 

 of the States where such lands are located. 



