HALE, J.
The United States owns a number of national forests in this state which are not subject to state or local taxes. As a contribution in lieu of taxes, the federal government pays to the state each year 25 per cent of all moneys received from national forest timber sales and other national forest services. 16 U.S.C. § 500 (1960). These national forest funds are by law earmarked for the benefit of the
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