might contract for the operation of the district under this section. (New York Trust Co. v. Farmers' Irr. Dist. (1922), (C. C. A. Neb.) 280 Fed. 785.) The Reclamation Service (Bureau of Reclamation) has authority to take over the operation of a State irrigation district system for the purpose of protecting its claims against the district without acquiring absolute title to the project. (Idem.)

Nevada Supreme Court holds contract valid.—The Truckee Carson Irrigation District under date of January 22, 1921, entered into a contract with the United States by which the United States agreed to expend a maximum of $700,000 toward the. drainage of the district lands, which comprise a portion of the Newlands project. Statutory proceedings to confirm the contract were brought and upon appeal to the Supreme Court of the State the court (April 5, 1926) upheld the constitutionality of the Nevada irrigation district law and confirmed the proceedings, finding the irrigation district to have been duly organized and the contract to be valid. The court also upheld the power, given to the district by a State statute, to assess high lands for drainage charges when such high lands contributed to the seeped condition of the lower lands of the district. It was also held that drainage assessments might be levied at a flat rate, if the district board found as a fact that the benefits to the land in the district were equal. (McLean v. Truckee-Carson Irrigation District (1926), 245 Pac. 285.)

Decree as to proceedings of irrigation district not appealed from conclusive.— Where a petition or petitions have been presented to the district court for the confirmation of any part of the proceedings that have been taken and a decree has been made and entered confirming the same and no appeal has been taken therefrom, it is final and conclusive as to the proceedings taken prior thereto, unless such decree is assailed by a direct attack or unless it appears from the record that the proceedings taken and confirmed were taken in such manner that the district court was without jurisdiction to confirm the same. (American Falls Reservoir Dist. v. Thrall (1924), 228 Pac. 236.)

Bonds general lien on land until discharged.-Under the Idaho Irrigation District Law the bonds of the district are a general lien upon the lands of the district, and all of said lands are and must remain liable for the district assessments levied for the payment of such obligations until the same are fully paid and discharged. (Idem.)

Condition of irrigation district bonds as to collection irrevocable. The bonds or other obligations of an irrigation district may contain a provision that the collection of the principal and interest of such bonds or other obligations shall be made by the county officers of the county in which the lands taxed are situate, and when such condition is indorsed upon the obligation it is irrevocable until such indebtedness is paid. (Idem.)

Irrigation district municipal corporation respecting contracts. An irrigation district is a public, or quasi public, corporation, not organized for governmental purposes, but to conduct the business for the private benefit of the owners of the land within its limits, and as respects its contracts made in the manner prescribed by law it is a municipal corporation. (Idem.)

Court's jurisdiction not defeated because of failure to give notice. In a proceeding to confirm the organization of an irrigation district the jurisdiction of the court to confirm is not defeated because of a failure to give notice of the hearing before the board of county commissioners, since the proceeding is in rem and the objection was available and could have been raised at the confirmation proceedings, of which notice was given. (Idem.)

Organization of irrigation district can not be attacked in proceeding to confirm assessment of benefits. When proceedings to organize an irrigation district are on their face regular, show a substantial compliance with the statute prescribing the method of organizing such district, and have been confirmed by a judgment of the district court, from which no appeal has been taken, the question of the validity of the district's organization is res judicata and therefore can not be attacked in a subsequent proceeding to confirm the assessment of benefits. (Idem.)

Sec. 3. [Moneys received covered into reclamation fund.]-That the moneys received in pursuance of such contracts shall be covered into the reclamation fund and be available for use under the terms of the reclamation act and the acts amendatory thereof or supplementary thereto. (36 Stat. 926.)

NOTES

Assessments.-Yuma project.-Moneys received from the Imperial Irrigation District for the privilege of connecting with and using the Laguna Dam and the main canal of the Yuma reclamation project for the irrigation of lands in the Imperial Valley can not be applied in reduction of the assessments against the lands of the Yuma project, but must be covered into the reclamation fund as directed by section 3, act of February 21, 1911. (36 Stat. 926.) (32 Op. Atty. Gen. 41.)

But see act June 28, 1926 (44 Stat. 776.)

See also subsection J, section 4, act December 5, 1924 (43 Stat. 703.)

Penalties on account of delinquent water charges. Under contracts with irrigation districts under act of May 15, 1922 (42 Stat. 541), and also under the Warren Act of February 21, 1911, penalties on account of all classes of charges shall be credited to the reclamation fund generally and not to the project in connection with which they arise. (C. L. 1186, January 3, 1923. This circular amends C. L. 960 (standard clauses for contracts with irrigation districts), by adding a sentence to clause (H) thereof.)

LEASE OF SURPLUS ELECTRIC POWER

An act to amend an act entitled "An act providing for the withdrawal from public entry of lands needed for town-site purposes in connection with irrigation projects under the reclamation act of June 17, 1902, and for other purposes," approved April 16, 1906. (Act February 24, 1911, ch. 155, 36 Stat. 930)

[Sec. 1. Development and lease of surplus power-Proceeds-Impairment of projects prohibited-Longer lease permitted on Rio Grande project.]-That section five of an act entitled "An act providing for the withdrawal from public entry of lands needed for town-site purposes in connection with irrigation projects under the reclamation act of June seventeenth, nineteen hundred and two, and for other purposes," approved April sixteenth, nineteen hundred and six, be amended so as to read as follows:

66

SEC. 5. That whenever a development of power is necessary for the irrigation of lands, under any project undertaken under the said reclamation act, or an opportunity is afforded for the development of power under any such project, the Secretary of the Interior is authorized to lease for a period not exceeding ten years, giving preference to municipal purposes, any surplus power or power privilege, and the money derived from such leases shall be covered into the reclamation fund and be placed to the credit of the project from which such power is derived: Provided, That no lease shall be made of such surplus power or power privileges as will impair the efficiency of the irrigation project: Provided further, That the Secretary of the Interior is authorized, in his discretion, to make such a lease in connection with Rio Grande project in Texas and New Mexico for a longer period not exceeding fifty years, with the approval of the water users' association or associations under any such project, organized in conformity with the rules and regulations prescribed by the Secretary of the Interor in pursuance of section six of the reclamation act approved June seventeenth, nineteen hundred and two." (36 Stat. 930.)

NOTES

Cross reference. See notes under section 5, act April 16, 1906 (34 Stat. 116).

R

RELIEF OF CERTAIN RECLAMATION HOMESTEAD ENTRYMEN WHEN WATER IS NOT AVAILABLE

An act for the relief of homestead entrymen under the reclamation projects in the United States. (Act April 30, 1912, ch. 100, 37 Stat. 105)

[Sec. 1. Homesteaders under reclamation act allowed time to reestablish residence after water is available-Period of absence not credited.]That no qualified entryman who prior to June twenty-fifth, nineteen hundred and ten, made bona fide entry upon lands proposed to be irrigated under the provisions of the act of June seventeenth, nineteen hundred and two, the national reclamation law, and who established residence in good faith upon the lands entered by him, shall be subject to contest for failure to maintain residence or make improvements upon his land prior to the time when water is available for the irrigation of the lands embraced in his entry, but all such entrymen shall, within ninety days after the issuance of the public notice required by section four of the reclamation act, fixing the date when water will be available for irrigation, file in the local land office a water-right application for the irrigable lands embraced in his entry, in conformity with the public notice and approved farmunit plat for the township in which his entry lies, and shall also file an affidavit that he has reestablished his residence on the land with the intention of maintaining the same for a period sufficient to enable him to make final proof: Provided, That no such entryman shall be entitled to have counted as part of the required period of residence any period of time during which he was not actually upon the said land prior to the date of the notice aforesaid, and no application for the entry of said lands shall be received until after the expiration of the ninety days after the issuance of notice within which the entryman is hereby required to reestablish his residence and apply for water right. (37 Stat. 105.)

NOTES

Regulations. See General Land Office instructions of July 25, 1912, in reference to this act. (41 L. D. 115.)

ASSIGNMENT OF DESERT-LAND ENTRIES

An act relating to partial assignments of desert-land entries within reclamation projects made since March 28, 1908. (Act July 24, 1912, ch. 251, 37 Stat. 200)

[Sec. 1. Desert-land entries within reclamation projects may be assigned To conform to farm units.]-That a desert-land entry within the exterior limits of a Government reclamation project may be assigned in whole or in part under the act of March twenty-eighth, nineteen hundred and eight (Thirty-fifth Statutes at Large, page fifty-two), and the benefits and limitations of the act of June twentyseventh, nineteen hundred and six (Thirty-fourth Statutes at Large, page five hundred and twenty), shall apply to such desert-land entryman and his assignees: Provided, That all such assignments shall conform to and be in accordance with farm units to be established by the Secretary of the Interior upon the application of the desert-land entryman. All such assignments heretofore made in good faith shall be recognized under this act. (37 Stat. 200.)

NOTES

Assignment of entries.--Where a desert-land entry within a reclamation project is assigned in part under this act the entry should be subdivided into farm units; but where such an entry is ass gned in its entirety the establishment of a farm unit is unnecessary. (Catherine Baart, 44 L. D. 386.)

See sections 116-128, inclusive, general reclamation circular, approved May 18, 1916. (45 L. D. 385.)