33 U.S.C. § 683 : US Code - Section 683: Tax on operation of hydraulic mines; "debris fund"; advances by mine owners; storage for water and use of outlet facilities

Search 33 U.S.C. § 683 : US Code - Section 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.