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150 § 2667. Leases: non-excess property (a) Whenever the Secretary of a military department considers it advantageous to the United States, he may lease to such lessee and upon such terms as he considers will promote the national defense or be in the public interest, real or personal property that is— (1) under the control of that department; (2) not for the time needed for public use; and (3) not excess property, as defined by section 472 of title 40. (b) A lease under subsection (a) — (1) may not be for more than five years, unless the Secretary concerned determines that a lease for a longer period will promote the national defense or be in the public interest; (2) may give the lessee the first right to buy the property if the lease is revoked to allow the United States to sell the property under any other provision of law; (3) must permit the Secretary to revoke the lease at any time, unless he determines that the omission of such a provision will promote the national defense or be in the public interest; (4) must be revocable by the Secretary during a national emergency declared by the President; and (6) may provide, notwithstanding section 303b of title 40 or any other provision of law, for the maintenance, protection, repair, or restoration, by the lessee, of the property leased, or of the entire unit or installation where a substantial part of it is leased, as part or all of the consideration for the lease. (c) This section does not apply to oil, mineral, or phosphate lands. (d) Money rentals received by the United States directly from a lease under this section shall be covered into the Treasury as miscellaneous receipts. Payments for utilities or services furnished to the lessee under such a lease by the department concerned may be covered into the Treasury to the credit of the appropriation from which the cost of furnishing them was paid. (e) The interest of a lessee of property leased under this section may be taxed by State or local governments. A lease under this section shall provide that, if and to the extent that the leased property is later made taxable by State or local governments under an act of Congress, the lease shall be renegotiated. § 2668. Easements for rights-of-way (a) If the Secretary of a military department finds that it will not be against the public interest, he may grant, upon such terms as he considers advisable, easements for rights-of-way over, in, and upon public lands permanently withdrawn or reserved for the use of tiiat department, and other lands under his control, to a State, Territory, Commonwealth, or possession, or political subdivision thereof, or to a •citizen, association, partnership, or corporation of a State, Territory, Coniniomvealth, or possession, for— (1) railroad tracks; (2) oil pipe lines; (3) substations for electric power transmission lines, telephone lines, and telegraph lines, and pumping stations for gas, water, sewer, and oil pipe lines;
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