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Indiana Statutes, 1933, jurisdiction of the State was ceded to the United States over such lands "as have been or shall hereafter be selected and acquired by the United States for the purpose of erecting post offices, custom houses, or other structures exclusively owned by the General Government and used for its purposes; provided that an accurate description and plat of such lands so acquired, verified by the oath of some officer of the General Government, having knowledge of the facts, shall be filed with the Governor of the State.” The right was reserved to serve civil and criminal process of the State courts.

Section 2 of the foregoing act provides that “The lands aforesaid, when so acquired shall forever be exempt from all taxes and assessments so long as the same shall remain the property of the United States." This section was amended by the act of March 11, 1941, by adding the following: “Provided, however, that this exemption shall not extend to or include taxes levied by the state of Indiana upon the gross receipts or income of any person, firm, partnership, association, or corporation which is received on account of the performance of contracts or other activities upon such lands or within the boundaries thereof." Under the decision in Metsker v. Witsell, 181 Ind. 126, 103 N. E. 1078, the validity of this amendment is doubtful.

INDIANA CASE: State v. Board of Commissioners, 153 Ind. 302, 54 N. E. 809.

IOWA

An act of the General Assembly of Iowa approved March 27, 1902, consented to the acquisition by the United States by purchase, condemnation or otherwise of any land required for sites for custom houses, court houses, post offices, arsenals or other public buildings whatever or for any other purposes of the Government. Exclusive jurisdiction was expressly ceded to the United States over lands so acquired, reserving the right to serve civil and criminal process of the State courts. The substance of this act was embodied in Iowa Code, 1902, and subsequent codes of the State. Section 4 of Iowa Code, 1939, provides “that the United States may acquire by condemnation or otherwise for any of its uses or purposes any real estate in this state and may exercise exclusive jurisdiction over its_holdings.” However, an act of the General Assembly of Iowa approved February 25, 1943 (Iowa Laws, 1943, Chap. 41), amended this section of the code to permit the United States to exercise concurrent jurisdiction only.

IOWA CASE: Harris v. Harris, 205 Iowa 108, 215 N. W. 661.

KANSAS

By act of its Legislature, approved February 23, 1872 (Laws of Kansas, p. 285), the State consented to the purchase or condemnation by the United States of any land required for custom houses, arsenals, national cemeteries or for other purposes of the Government. The United States was authorized to enter upon and occupy any land so acquired and was granted the right of "exclusive legislation and concurrent jurisdiction together with the State of Kansas," over such land and structures thereon.

The foregoing act was repealed by the Act of March 16, 1927 (Laws of Kansas, 1927, page 260), which is codified in Sections 27-101, 27-102 and 27-102a, General Statutes of Kansas, 1935, and which consents to the acquisition by the United States by purchase, condemnation or otherwise of any land in the State which has been or may hereafter be acquired for custom houses, court houses, post offices, national cemeteries, arsenals or other public buildings or for other purposes of the Government of the United States. Exclusive jurisdiction over land so acquired is expressly ceded to the United States, reserving the right to serve civil and criminal process of the State courts. The act further expressly reserves the right to tax the property and franchises of any railroad, bridge or other corporations within the boundaries of such lands.

KANSAS CASES: Ex parte Hebard, 11 Fed. Cas. 1010, No. 6312; Fort Leavenworth Railway Company v. Lowe, 114 U. S. 525; United States v. Stahl, 27 Fed. Cas. 1288, No. 16373; Hoffman v. Leavenworth Light, Heat and Power Co., 91 Kans. 450, 138 P. 632; Craig v. Craig, 143 Kans. 624, 56 P. (2) 464; Herken v. Glynn, 151 Kans. 855, 101 P. (2) 946; Benson v. United States, 146 U. S. 325, 13 S. Ct. 60; Clay v. State, 4 Kans. 49; Pendleton v. Pendleton, 109 Kans. 600, 201 P. 62; Chicago & Pacific Railway Co. v. McGlinn, 114 U. S. 542; Benson v. United States, 114 U. S. 325; 31 Atty. Gen. 260; State v. Corcoran, 128 P. (2) 999.

KENTUCKY

By act of its General Assembly approved August 16, 1892 (Kentucky Acts, 1891, Ch. 92, page 227), the Commonwealth consented to the acquisition by the United States of all lands and appurtenances in the Commonwealth heretofore legally acquired and that may be hereafter legally acquired by purchase or condemnation for the erection of forts, magazines, arsenals, dock yards, and other needful buildings, including post offices, custom houses, and court houses; and also lands for locks, dams and canals in improving the navigation of the rivers and waters within the borders of Kentucky. This act has continued in force and now appears as Section 3.010 et seg. of Kentucky Revised Statutes 1942, wherein the Commonwealth retains jurisdiction for the execution of process issued under its authority over all lands in Kentucky heretofore or hereafter ceded to or acquired by the United States for erection or establishment of post offices, custom houses, court houses, locks, dams, canals, parks, cemeteries or forest reserves.

KENTUCKY CASES: U. S. v. Tucker, 122 Fed. 518; Commonwealth v. King, 252 Ky. 699, 68 S. W. (2) 45; Falls City Brewing Co. v. Reeves, 40 Fed. Sup. 35; Radford v. Radford, 26 Ky. L. 352, 82 S. W. 391; Hart Coal Corp. v. Sparks, 7 Fed. Sup. 16.

LOUISIANA

The General Assembly of the State of Louisiana, by act approved July 6, 1882 (Louisiana Act, 1882, No. 118, page 166), granted the United States the power to purchase or condemn any land in the State, not already in use for public purposes, required for custom houses, court houses, arsenals, national cemeteries or for other purposes of the Government of the United States. The act provided “that the United States may enter upon and occupy any land which may have been or may be purchased or condemned or otherwise acquired and shall have the right of exclusive jurisdiction and concurrent jurisdiction together with the state of Louisiana over such land and the structures thereon, and shall hold the same, exempt from all state, parochial, municipal or other taxation."

The foregoing act was re-enacted in substance by the act of June 20, 1892 (Louisiana Act, 1892, No. 12). However, this latter act was amended and re-enacted by the act approved July 5, 1942, Section 2 which reads as follows:

That the United States may enter upon and occupy any land in the State of Louisiana which it has heretofore acquired, or may hereafter acquire, by purchase, condemnation, lease or otherwise, required for sites for forts, magazines, arsenals, dockyards, and other needful buildings, or for any other purposes of the Government of the United States, and shall have the right of exclusive jurisdiction over the property so acquired, during the time that the United States shall be or remain the owner or lessee thereof, for all purposes, except that the State retains the right to serve therein all civil and criminal process issuing under authority of the said State, and all lands so held and title to which is vested in the United States shall be and remain exempt from all state, parochial, municipal or other taxation, assessment or other charges which may be levied or imposed by or under authority of this State.

LOUISIANA CASES: 24 Atty. Gen. 617; New Orleans v. United States, 10 Pet. 660, 737; 20 Atty. Gen. 298; Adams v. United States, 319 U. S. 312.

MAINE

By act approved February 18, 1871 (Maine Private and Special Laws, 1871, Chap. 648, page 625), consent of the Legislature was given to the purchase by the United States of lands for the purpose of erecting light houses and other needful public buildings whatever, provided that all title papers for the same shall be recorded as in other cases in the county where the land is situated. The provisions of this act were incorporated in substance in Maine Revised Statutes, 1883, Sec. 8, Title 1, Chap. 2, effective January 1, 1884.

By act approved March 28, 1903 (Maine Public Laws, 1903, Chap. 183, page 146), jurisdiction of the State was ceded to the United States over so much land as has been or may hereafter be acquired for public purposes of the United States. This Act requires that all evidence of title shall be recorded in the local land records as in other cases. The right is reserved to serve the civil and criminal process of the State courts.

By act approved March 11, 1905 (Maine Public Laws, 1905, Chap. 50, page 52), consent of the State was given to the acquisition by the United States by purchase, condemnation or otherwise, of any land in the State required for sites for custom houses, court houses, post offices, arsenals or other public buildings whatever, or for any other purpose of the Government. Exclusive jurisdiction was expressly ceded over lands so acquired, reserving the right to serve civil and criminal process of the State courts. This act was superseded by the provisions of Maine Revised Statutes, 1916, which consent to the acquisition by the United States by purchase, condemnation or otherwise of land required for the erection of light houses or for sites for custom houses, court houses, post offices, or other needful buildings or for any other purposes of the Government, and require that title papers of the same shall be recorded in the local land records. Exclusive jurisdiction is expressly ceded to the United States over the lands so acquired, reserving the right to serve civil and criminal process of the State courts. These provisions were incorporated in the Revised Statutes of Maine, 1930 (Sections 10, 11 and 12, Chap. 2).

MAINE CASES: Kelly v. United States, 27 Fed. 616; 14 Atty. Gen. 558.

MARYLAND An act of the General Assembly of Maryland, approved April 11, 1874, authorized the United States to condemn land for the purpose of erecting thereon any light house, beacon light, range light, light keeper's dwelling, forts, magazines, arsenals, dock yards, buoys, public piers, or necessary public buildings or improvements connected therewith, and expressly ceded to the United States jurisdiction over lands so acquired, reserving the right to serve civil and criminal process of the State courts.

By act approved April 8, 1902, as amended by acts of April 7, 1904, and March 30, 1908, jurisdiction was ceded to the United States over so much land as has been or may hereafter be acquired for public purposes of the United States, provided that the jurisdiction ceded shall not vest until the United States has acquired title to the land by grant or deed from the owners thereof and evidence of title shall be recorded as in other cases in the land records of the county in which the land is situated. The right is reserved to serve civil and criminal process of the State courts.

By act of April 5, 1906 (Maryland Laws, 1906, Chap. 43, page 1254), consent was given to the acquisition by purchase, condemnation or otherwise of any land required for sites for custom houses, court houses, post offices, arsenals or other public buildings whatever or for any other purposes 'of the Government, and jurisdiction over lands so acquired is expressly ceded to the United States, with the right reserved to serve civil and criminal process of the State courts. The provisions of this act were incorporated in Article 96 of the Annotated Code of Maryland, 1939 Edition.

An act of the General Assembly of Maryland approved May 4, 1943 (Maryland Laws, 1943, page 758), added a new section to Article 96 of the Annotated Code of Maryland, 1939 Edition, being numbered Section 41, and reading as follows:

Notwithstanding anything contained in any of the sections of this Article to the contrary the State of Maryland hereby reserves as to all lands within the State hereafter acquired by the United States or any agency thereof, whether by purchase, lease, condemnation, or otherwise, and as to all property, persons and transactions on any such lands, jurisdiction and authority to the fullest extent permitted by the Constitution of the United States and not inconsistent with the Governmental uses purposes, and functions for which the land was acquired or is used. Nothing in this section shall be deemed or construed to restrict the jurisdiction and authority of the State over any lands heretofore acquired by the United States, or any agency thereof, or over property, persons or transactions on any such lands.

MARYLAND CASES: United States v. Cordy, 58 Fed. (2) 1013; Lowe v. Lowe, 158 Md. 592, 133 Atl. 729; Mayor, etc. of Baltimore v. Linthicum, 170 Md. 245, 183 Atl. 531; 26 Atty. Gen. 289.

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MASSACHUSETTS

No general legislation ceding any part of the State's jurisdiction to the United States. Jurisdiction over lands of the United States situated in Massachusetts granted by miscellaneous special enactments.

MASSACHUSETTS CASES: United States v. Travers, 28 Fed. Cas. 204, No. 16537; United States v. Davis, 25 Fed. Cas. 781, No. 14930; Commonwealth v. Clary, 8 Mass. 72; Employers Liability Assurance Corporation v. Dileo, 298 Mass. 401, 10 N. E. 251; Lynch's Case, 281 Mass. 454, 183 N. E. 834; In Re Opinion of the Justices, 1 Met. 580 (Mass., 1841); United States v. Bevans, 3 Wheat. 336, 390.

MICHIGAN

By act of March 24, 1874 (Michigan Laws. 1874. Vol. 1, No. 5, page 5), the Legislature of Michigan authorized the United States to purchase or condemn any land required for custom houses, arsenals, light houses, national cemeteries, or for other purposes of the United States, and expressly granted to the United States the authority to enter upon. occupy and exercise the right of exclusive legislation and concurrent jurisdiction together with the State of Michigan" over such lands and the structures thereon.

By public act No. 3, First Extraordinary Session, 1942, the consent of the State was given to the acquisition by the United States by purchase, condemnation or otherwise of any land in the State which has been or may hereafter be acquired for forts, magazines, arsenals. dock yards, or other needful buildings and expressly cedes to the United States jurisdiction over land so acquired, reserving the right to serve civil and criminal process of the State courts.

MICHIGAN CASES: Willis v. Oscar Daniels Co., 200 Mich. 19, 166 N. W. 496: Peonle v. Van Dyke, 276 Mich. 32, 267 N. W. 778; cert. denied, 299 U. S. 608, 81 L. ed. 448, 57 S. Ct. 236.

MINNESOTA

By act approved March 22. 1899 (Laws of Minnesota, 1899, General, Chap. 83, page 85), consent of the State was given to the acquisition by the United States by purchase, condemnation or otherwise of land required for custom houses, court houses, post offices, arsenals, or other public buildings or for other purposes of the Government, and exclusive jurisdiction was expressly ceded to the United States over lands so acquired, with the right reserved to execute civil and criminal process of the State courts. This act was expressly repealed by Chap. 108, Revised Laws, 1905, effective March 1, 1906, which provided however, that said repeal shall not effect any right accrued or established before the repeal takes affect.

By act approved March 10, 1925 (Laws of Minnesota. 1925, General. Chap. 55, page 56), the consent of the State was given to the acquisition by the United States by purchase, condemnation, lease, or in any other manner whatsoever of any land or right or interest therein required for custom houses, court houses, hospitals, sanitoria, post offices, arsenals, depots, terminals, cantonments. military or naval camps, or other bases or stations, aviation fields or stations, radio stations, storage places, target ranges, forest depots, supply houses, and forestrv offices and for any other military or naval purpose whatsoever of the United States. The act expressly ceded to the United States exclusive jurisdiction over lands so acquired and provided that if any of such lands or buildings abut upon the navigable waters of the State the jurisdiction ceded shall extend to and include such of the under water lands adjacent thereto as lie between the line of the low water mark and the bulkhead or pier head lines as now established and as such lines may be established. The right to serve civil and criminal process of the State is reserved. The provisions of this act appear in Sections 6 to 6.6, Minnesota Statutes, 1927, and Supplements.

The act approved April 7, 1943 (Minnesota Laws, 1943. page 733), repeals Sections 6. 6.2, 6.3, 6.4, 6.5 and 6.6, Mason's Minnesota Statutes of 1927, and Section 6-1 of the Supplement of 1940 and provides, inter alia,

(1) That the jurisdiction of the United States over any land or other property within the state now owned or hereafter acquired for national purposes is concurrent with and subject to the jurisdiction and right of the state to cause its civil and criminal process to be executed therein, to punish offenses against its laws committed therein and to protect, regulate, control and dispose of any property of the state therein.

(2) That the consent of the state to the acquisition by the United States of any property or right or interest therein for any authorized national purpose may be given by the concurrence of a majority of the members of the Land Exchange Commission created by the Constitution of the State of Minnesota.

(3) That in case of acquisition by purchase or gift, consent shall be obtained prior to the execution of any instrument conveying the lands involved, or any interest therein, and in case of condemnation, prior to the commencement of any proceeding therefor.

(4) Grants the consent of the state to the acquisition by the United States in any manner, of any land or right or interest therein required for custom houses, court houses, hospitals, sanitoria, post offices, prisons, reformatories, jails, forestry depots, supply houses or offices, aviation fields or stations, radio stations, military or naval camps, bases, stations, arsenals, depots, terminals, cantonements, storage places, target ranges or any other military or naval purpose of the United States, and cedes to the United States exclusive jurisdiction over lands acquired" for such purposes, with the right reserved to serve civil and criminal" process of the state courts. Whenever the premises acquired shall abut navigable waters, the jurisdiction ceded shall include the under water lands adjacent thereto lying between the line of the low water mark and the bulkhead or pierhead line as now or hereafter established.

(5) Provides that the consent of the state given pursuant to the provisions of the act shall be evidenced by certificate of the governor which shall be issued in duplicate under the great seal of the State and which shall set forth a description of the property, the authority for purpose of and methods used in acquiring the same, and when necessary for proper identification, a map may he attached to said certificate. One duplicate of said certificate shall be filed with the Secretary of the State and the other shall be recorded in the land records of the county where the land is situated.

MINNESOTA CASES: Storaasli v. Minnesota, 283 U. S. 57, 75 L. ed. 839, 51 S. Ct. 354; 31 Atty. Gen. 263.

MISSISSIPPI

By Sections 6055-7, Chap. 153, Mississippi Code, 1930, Annotated, the consent of the State is given to the acquisition by the United States by purchase, condemnation or otherwise of any land within the State which has heretofore been or may hereafter be acquired for custom houses, post offices or other public buildings. Jurisdiction is expressly ceded to the United States over lands so acquired, with the right reserved to serve civil and criminal process of the State courts. (Mississippi Laws, 1928, Chap. 4, page 85.)

MISSOURI

Sections 11072-3, Revised Statutes of Missouri, 1929, consent to the acquisition by the United States by purchase or grant of any land which has been or may hereafter be acquired for the purpose of establishing and maintaining post offices, internal revenue and other Government offices, hospitals, sanitoria, fish hatcheries, game and bird preserves, and lands for reforestation, provided that said lands shall not exceed twenty-five acres in any one lot or parcel in any town or city, and shall not exceed two thousand acres in any one county. Jurisdiction is expressly ceded over lands so acquired with the right reserved to serve civil and criminal process of the State courts. Recodified in Revised Statutes of Missouri, *1939, Section 12691,

et seq.

MISSOURI CASES: Coffman v. Cleveland Wrecking Co., 24 Fed. Sup. 581; Hill v. Ring_Const. Co., 19 Fed. Sup. 434; Jewell v. Cleveland Wrecking Co.. 28° Fed. Sup. 364; Mesner v. Cleveland Wrecking Co., 25 Fed. Sup. 763.

MONTANA

By Article II of the Constitution of Montana, authority is granted to and acknowledged in the United States to exercise exclusive legislation as provided by the Constitution of the United States over the military reserva

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