“ The court said:
'The mere fact that there may be on the statute books of the state a general law, such as section 60-1303, Oregon Code 1930, consenting to the purchase of land by the United States and granting to the national government the right to exercise exclusive jurisdiction thereover, does not imply that over all lands purchased by the national government in the state after the enactment of such law the state is divested ipso facto of sovereignty, and exclusive control over the acquired area is assumed by the federal government. ”

“ Appellants rely upon the Oregon statute giving consent to the United States to purchase or otherwise acquire any land within the state 'for the purpose of erecting thereon any needful public buildings' under authority of any act of Congress, and providing that the United States should have 'the right of exclusive jurisdiction over the same,' saving the authority of the state for the service of process. ”

“ Sess., c. 31, as applied to the net income of the appellants derived from their work within the exterior limits of the state in the construction of the Bonneville Dam on the Columbia river under a contract with the United States. The contract was made in February, 1934, and the work was completed in that year. The tax was assailed upon the grounds (1) that it burdened the operations of the Federal Government and (2) that the area within which the work was done was within the exclusive jurisdiction of the United States. ”