4 MISC. PUBLICATION 135, U. S. DEPT. OF AGRICULTURE 
devised to the United States shall be subject to the tax laws of the 
States where such lands are located. (See also section 555, title 16, 
U.S. Code above.) 
Creation by exchanges. 
Act March 20, 1922 (42 Stat. 465) ; Sec. 485, Title 16, U. S. C. 
That, when the public interests will be benefitted 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 February 28, 1925 (48 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. 
