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In addition to the new material hereby published, the five earlier volumes have been reprinted, as they have long been difficult to find. They have been reprinted in their entirety except that in Volume IV, a 1928 edition of Title 25 of the United States Code has been omitted, as have duplicate indexes to Volumes I, II and III. Since the current edition of Title 25 is reasonably accessible, reprinting such an outdated version did not seem useful. The indexes to Volumes I, II and III are included in their respective volumes. Federal regulations relating to Indians, which the 1968 statute directed to be published, are not included in these volumes. Because of their need for frequent revision, they have been published separately in a paperbound volume entitled Supplement to Kappler's Indian Affairs, Laws and Treaties; Compiled Federal Regulations Relating to Indians. The new volumes were prepared in the Office of the Solicitor under the direction of Deputy Solicitors Raymond C. Coulter and David E. Lindgren. Substantial contributions were made by M. Frances Ayer, Peter S. Taylor, Thomas Viall, Janet Lang, Nicholas Goschy, Sarah Jo Rowland, Bobbie Jean Ware, Kathleen Johnson, Gilbert Hall and Anita Vogt.

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LAWS RELATING TO INDIAN AFFAIRS

PUBLIC LAWS OF THE SEVENTY-SIXTH CONGRESS, FIRST SESSION, 1939.

INTERNAL REVENUE CODE

AN ACT

To consolidate and codify the internal revenue laws of the United States. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the laws of the United States hereinafter codified and set forth as a part of this act under the heading “Internal Revenue Title" are hereby enacted into law.

FEBRUARY 10, 1939

(H. R. 2762)
(PUBLIC, No. 1)

Chapter 2
53 Stat. 1

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I SEC. 3446. EXEMPTION OF ARTICLES MANUFACTURED OR

PRODUCED BY INDIANS.

No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska.

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February 4, 1939

(H.J. Res. 83) [Pub. Res., No. 1)

53 Stat. 507

Approved, February 10, 1939 (CHAPTER 1]

JOINT RESOLUTION
Making an additional appropriation for work relief and relief for the fiscal year

ending June 30, 1939.
Resolved by the Senate and House of Representatives of the United
States of America in Congress assembled, That in order to continue to
provide work relief on useful public projects, and relief, as authorized
in the Emergency Relief Appropriation Act of 1938, and subject to all
of the provisions of such Act, there is hereby appropriated to the
Works Progress Administration, out of any money in the Treasury not
otherwise appropriated, the sum of $725,000,000, which amount shall
be added to the $1,425,000,000 appropriated to that Administration in
section 1, subsection 1, of such Emergency Relief Appropriation Act of
1938 and shall proportionately increase the amounts specified in
limitations (1), (2), and (3), of (d) of subsection (1) of section 1 of such
Act: ...

Work relief and relief.

Additional appropriation for fiscal year 1939.

52 Stat. 809.

15 U. S. C., Supp. IV, ch. 16 (note).

Post, p. 578.

I SEC. 2. Section 11 of the Emergency Relief Appropriation Act of 1938 is hereby amended to read as follows:

1 508
52 Stat. 813.

Aliens, restriction on employment.

Provisos.

Affidavit as to U.S. citizenship.

Preferences in employment.

"SEC. 11. No alien shall be given employment or continued in employment on any project prosecuted under the appropriations contained in the Emergency Relief Appropriation Act of 1938 or this joint resolution: Provided, That no part of the money herein appropriated shall be available to pay any person thirty days after the approval of this joint resolution who does not make affidavit as to United States citizenship, such affidavit to be considered prima facie evidence of such citizenship: Provided further, That preference in employment on such projects shall be given in the following order: (1) Veterans of the World War and the Spanish-American War and veterans of any campaign or expedition in which the United States has been engaged (as determined on the basis of the laws administered by the Veterans' Administration) who are in need and are American citizens: (2) other American citizens, Indians and other persons owing allegiance to the United States who are in need."

Approved, Feb. 4, 1939

(CHAPTER 10]

AN ACT

March 15, 1939

(H. R. 2868] (Public. No. 7) 53 Stat. 512

First Deficiency Appropriation Act, fiscal year 1939.

Making appropriations to supply deficiencies in certain appropriations for the fiscal

year ending June 30, 1939, to provide supplemental appropriations for the fiscal year ending June 30, 1939, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, that the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, to supply deficiencies in certain appropriations for the fiscal year ending June 30, 1939, to provide supplemental appropriations for the fiscal year ending June 30, 1939, and for other purposes, namely:

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ITITLE II-JUDGMENTS AND AUTHORIZED CLAIMS

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Payment.

18 Stat. 110.
31 U.S. C. $ 713.

TAUDITED CLAIMS SEC. 204. For the payment of the following claims, certified to be due by the General Accounting Office under appropriations the balances of which have been carried to the surplus fund under the provisions of section 5 of the Act of June 20, 1874 (31 U. S. C. 713), and under appropriations heretofore treated as permanent, being for the service of the fiscal year 1936 and prior years, unless otherwise stated, and which have been certified to Congress under section 2 of the Act of july 7, 1884 (5 U. S. V. 266), as fully set forth in 1 Senate Document Numbered 10, Seventy-sixth Congress, there is appropriated as follows:

23 Stat. 254. 5 U.S. C. $ 266. 1518

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For maintenance, irrigation systems, Flathead Reservation, Montana (receipt limitation), $253.69.

For roads, Indian reservations, $21.59.
For conservation of health among Indians, $1,332.58.
For purchase and transportation of Indian supplies, $2,129.68.
1 For suppressing liquor traffic among Indians, $4.

For maintenance, San Carlos irrigation project, Gila River reservation, Arizona (receipt limitation), $95.10.

For irrigation, Indian reservations (reimbursable), $106.20.
For industry among Indians, $616.92.

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48 Stat. 22.

48 Stat. 1021.

For Indian agency buildings, $268.61.
For pay of Indian police, $69.97.
For Indian school support, $1,169.23.

For loans and relief in stricken agricultural areas (transfer from
Agriculture to Interior, Indians), $1,008.19.

For Indian service supply fund, $1,401.74.
For education of natives of Alaska, $120.65.
For medical relief of natives of Alaska, $25.

For Emergency conservation fund (transfer from War to Interior,
Indians, Act March 31, 1933), $512.16.

For Emergency conservation fund (transfer from War to Interior, Indians, Act June 19, 1934), $3,330.04.

For support of Indians and administration of Indian property, $138.93.

For obtaining employment for Indians, $7.32.
For expenses of organizing Indian corporations, $29.11.
For general expenses, Indian service, $12.27.

For fulfilling treaties with Northern Cheyenne and Arapahoes,
Montana, $41.13.

For Indian boarding schools, $334.52.
For expenses, sale of timber (reimbursable), $275.37.
For agriculture and stock raising among Indians, $9.85.
For administration of Indian forests, $51.41.

For fulfilling treaties with Sioux of different tribes, including Santee
Sioux of Nebraska, North Dakota, and South Dakota, $224.33.

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March 16, 1939

(H. R. 37431 (Public, No. 8) 53 Stat. 524

(CHAPTER 11)

AN ACT
Making appropriations for the Executive Office and sundry independent executive

bureaus, boards, commissions, and offices, for the fiscal year ending June 30, 1940,
and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That the following
sums are appropriated, out of any money in the Treasury not other-
wise appropriated, for the Executive Office and sundry independent
executive bureaus, boards, commissions, and offices, for the fiscal year
ending June 30, 1940, namely:

Independent Offices Appropriation Act, 1940.

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I SMITHSONIAN INSTITUTION For expenses of the general administrative office; for the system of international exchanges between the United States and foreign countries; for continuing ethnological researches among the American Indians and the natives of Hawaii and the excavation and preservation of archeologic remains; for maintenance of the Astrophysical Observatory, including assistants, and making necessary observations in high altitudes; for cases, furniture, fixtures, and appliances required for the exhibition and safekeeping of collections; and for administration of the National Collection of Fine Arts; including personal services, purchase of books of reference and periodicals, traveling expenses, uniforms for guards, supplies and equipment, preparation of manuscripts, drawings, and illustrations, supplying of heating, lighting, electrical, telegraphic, and telephone service, Irepairs and alterations of buildings, shops, sheds, and approaches, and other necessary expenses, $356,620.

National Collection of Fine Arts.

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March 27, 1939

(S. 876) (Public, No. 10)

53 Stat. 551

Apache Tribe of Mes. calero Reservation, N. Mex.

Purchase of lands for, authorized

48 Stat. 985.

To authorize the purchase of certain lands for the Apache Tribe of the Mescalero

Reservation, New Mexico.
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 be, and he is hereby, authorized in his discretion to
purchase with any available funds heretofore or hereafter appropri-
ated pursuant to authority contained in section 5 of the Act of June 18,
1934 (48 Stat. L. 984), lots 1, 2, 3, and 4, north half northeast quarter
southwest quarter northeast quarter, north half southeast quarter
northeast quarter, north half southeast quarter southeast quarter
northeast quarter, section 24, township 15 south, range 15 east, and
lots 4, 5, and 6, section 19, township 15 south, range 16 east, New
Mexico principal meridian, New Mexico. Title to the lands shall be
taken in the name of the United States in trust for the Apache Tribe
of the Mescalero Reservation.

Approved, March 27, 1939.

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March 27, 1939

(S. 1477] [Public, No. 11]

53 Stat. 551

Indian Service. Bidders, submission of certified checks, etc.; provision repealed.

18 Stat. 450. 25 U. S. C. $95.

To repeal section 9 of the Act of March 3, 1875 (18 Stat. L. 450), as amended.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That section 9 of the
Act of March 3, 1875 (18 Stat. L. 750), as amended (U. S. C., title 25, sec.
95), providing for the submission by bidders of certified checks or
bonds in the amount of 5 per centum of each proposal in excess of
$5,000 for goods, supplies, transportation, and so forth, for and on
account of the Indian Service, is hereby repealed.

Approved, March 27, 1939.

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March 28, 1939

(S. 877) (Public, No. 131

53 Stat. 552

Rocky Boy Indian Reservation, Mont.

Certain public-domain land added.

Description.

To add certain public domain land in Montana to the Rocky Boy Indian Reservation.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there is hereby withdrawn from the public domain and added to the Rocky Boy Indian Reservation, in Montana, subject to all valid existing rights and claims, all public domain land in the following described area: Sections 19 to 36, inclusive, township 31 north, range 14 east; sections 1 to 5, inclusive, sections 8 to 17, inclusive, sections 20 to 29, inclusive, sections 30 to 36, inclusive, township 30 north, range 13 east; townships 30 north, ranges 14 and 15 east; west half, southeast quarter section 6, section 7, west half west half section 8, west half northwest quarter, southwest quarter section 17, section 18, section 19, west half, west half east half section 20, sections 29 to 32, inclusive, township 30 north, range 16 east; sections 1 to 5, inclusive, sections 8 to 17, inclusive, sections 20 to 29, inclusive, sections 32 to 36, inclusive, township 29 north, range 13 east; township 29 north, range 14 east; northeast quarter, west half southeast quarter, west half section 5, section 6, section 7, west half, west half northeast quarter, southeast quarter section 8, sections 17 to 20, inclusive, sections 29 to 32, inclusive, township 29 north, range 16 east; sections 1 and 2, township 28 north, range 13 east, sections 1 to 30, inclusive, township 28 north, range 14 east; and sections 6 and 7, sections 17 to 20, inclusive, and

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