§ 683. — Tax on operation of hydraulic mines; "debris fund"; advances by mine owners; storage for water and use of outlet facilities.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 33USC683]
TITLE 33--NAVIGATION AND NAVIGABLE WATERS
CHAPTER 14--CALIFORNIA DEBRIS COMMISSION
Sec. 683. Tax on operation of hydraulic mines; ``debris fund'';
advances by mine owners; storage for water and use of outlet
facilities
Upon the construction by the said commission of dams or other works
for the detention of debris from hydraulic mines and the issuing of the
order provided for by this chapter to any individual, company, or
corporation to work any mine or mines by hydraulic process, the
individual, company, or corporation operating thereunder working any
mine or mines by hydraulic process, the debris from which flows into or
is in whole or in part restrained by such dams or other works erected by
said commission, shall pay for each cubic yard mined from the natural
bank a tax equal to the total capital cost of the dam, reservoir, and
rights-of-way divided by the total capacity of the reservoir for the
restraint of debris, as determined in each case by the California Debris
Commission, which tax shall be paid annually on a date fixed by said
commission and in accordance with regulations to be adopted by the
Secretary of the Treasury, and the Treasurer of the United States is
authorized to receive the same. All sums of money paid into the Treasury
under this section shall be set apart and credited to a fund to be known
as the ``debris fund'', and shall be expended by said commission under
the supervision of the Chief of Engineers and direction of the Secretary
of the Army, for repayment of any funds advanced by the Federal
Government or other agency for the construction of restraining works and
settling reservoirs, and for maintenance: Provided, That said commission
is authorized to receive and pay into the Treasury from the owner or
owners of mines worked by the hydraulic process, to whom permission may
have been granted so to work under the provisions thereof, such money
advances as may be offered to aid in the construction of such impounding
dams, or other restraining works, or settling reservoirs, or sites
thereof, as may be deemed necessary by said commission to protect the
navigable channels of said river systems, on condition that all moneys
so advanced shall be refunded as the said tax is paid into the said
debris fund: And provided further, That in no event shall the Government
of the United States be held liable to refund same except as directed by
this section. The Secretary of the Army is authorized to enter into
contracts to supply storage for water and use of outlet facilities from
debris storage reservoirs, for domestic and irrigation purposes and
power development upon such conditions of delivery, use, and payment as
he may approve: Provided, That the moneys received from such contracts
shall be deposited to the credit of the reservoir project from which the
water is supplied, and the total capital cost of said reservoir, which
is to be repaid by tax on mining operations as provided in this section,
shall be reduced in the amount so received.
(Mar. 1, 1893, ch. 183, Sec. 23, 27 Stat. 510; June 19, 1934, ch. 661,
Sec. 2, 48 Stat. 1118; June 25, 1938, ch. 653, 52 Stat. 1040; July 26,
1947, ch. 343, title II, Sec. 205(a), 61 Stat. 501.)
Amendments
1938--Act June 25, 1938, inserted provisions relating to storage for
water and use of outlet facilities.
1934--Act June 19, 1934, substituted an annual tax for each cubic
yard mined from the natural bank, based on total capital cost divided by
total capacity, for the 3 per centum gross proceeds tax, and required
money from debris fund to be expended in repayment of Government
advances for construction and maintenance, instead of authorizing the
expenditure of such money in addition to appropriations for construction
and maintenance.
Change of Name
Department of War designated Department of the Army and title of
Secretary of War changed to Secretary of the Army by section 205(a) of
act July 26, 1947, ch. 343, title II, 61 Stat. 501. Section 205(a) of
act July 26, 1947, was repealed by section 53 of act Aug. 10, 1956, ch.
1041, 70A Stat. 641. Section 1 of act Aug. 10, 1956, enacted ``Title 10,
Armed Forces'' which in sections 3010 to 3013 continued Department of
the Army under administrative supervision of Secretary of the Army.
Transfer of Functions
California Debris Commission abolished and functions transferred to
Secretary of the Army by Pub. L. 99-662, title XI, Sec. 1106, Nov. 17,
1986, 100 Stat. 4229, set out as a note under section 661 of this title.
For transfer of certain functions insofar as they pertain to Air
Force, and to extent that they were not previously transferred to
Secretary of the Air Force and Department of the Air Force from
Secretary of the Army and Department of the Army, see Secretary of
Defense Transfer Order No. 40, July 22, 1949.
Section Referred to in Other Sections
This section is referred to in sections 661, 678 of this title.
