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Act of March 2, 1931 (46 Stat. 1471)

Relevant Provisions: 
Proceeds from sale of allotment for public needs or compensation for condemnation reinvested in land

Whenever any nontaxable, restricted land of an Indian landowner from the Five Civilized Tribes or of any other Indian tribe is sold to any state, county, or municipality for public-improvement purposes, or is acquired, under existing law, by any state, county or municipality by condemnation or other proceedings for such public purposes, or is sold under existing law to any other person or corporation for other purposes, the money received for said land may, in the discretion and with the approval of the secretary of the interior, be reinvested in other lands selected by the Indian individual. Such land so selected and purchased shall be restricted as to alienation, lease or encumbrance and nontaxable in the same quantity and upon the same terms and conditions as the nontaxable lands from which the reinvested funds were derived.

Click here for full text of Act of March 2, 1931 and click here for the Act of June 30, 1932 in Charles J. Kappler’s Indian Affairs: Laws and Treaties, produced by Oklahoma State University Library.