Taxing Those They Found Here: An Examination of the Tax Exempt Status of the American IndianInstitute for the Development of Indian Law, 1972 - 191 pages In 1971, the Institute for the Development of American Indian Law was organized to develop a program which would begin to sort out the inconsistencies and contradictory doctrines blocking any final settlement of the rights of American Indians. The field of taxation is one in which conflicts have continually arisen. This text is intended to give tribal councils, individuals, tribal lawyers, and administrators working with Indian people a source document to aid them in understanding the complexity of the subject matter. The subject of Indian taxation involves tribal self-government, treaty rights, Congressional powers over individual Indians and tribes, and the relationship of tribal governments to state governments and agencies. The text outlines the problems which are encountered in the following topic areas: treaties, statutes and "attributes of sovereignty"; tax exempt Indians and the courts; tax exempt status of Indians in Washington State; and Washington and Public Law 280: The Tonasket Case. The text examines the current state of Indian rights and explains to Indian people the basis of their claims to certain legal rights. The book is designed to give a historical overview to the theories of taxation which affect Indian income derived from trust lands covering the major cases in the Federal court system which have tried to define the tax status of Indian people as regards their property. In addition, the book covers the major developments in the field of state taxation of Indian people. In the appendixes, the full texts of 6 reported court decisions are reprinted. |
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Page 31
... holding in The Cherokee Tobacco was further eroded by the 1912 Supreme Court decision in Choate v . Trapp . 107 In the Choate litigation , there were some 8,000 plaintiffs , members of the Choctaw and Chickasaw tribes , each holding 320 ...
... holding in The Cherokee Tobacco was further eroded by the 1912 Supreme Court decision in Choate v . Trapp . 107 In the Choate litigation , there were some 8,000 plaintiffs , members of the Choctaw and Chickasaw tribes , each holding 320 ...
Page 54
... holding in Blackbird that general legislation is inapplicable to the Indian tribes , the same court , in one of the companion cases , Chouteau v . Commissioner , 205 carved out an exception by holding in the case of an Osage Indian that ...
... holding in Blackbird that general legislation is inapplicable to the Indian tribes , the same court , in one of the companion cases , Chouteau v . Commissioner , 205 carved out an exception by holding in the case of an Osage Indian that ...
Page 69
... holding in the Stevens case - wherein the court found income from land which was all allotted under the Fort Belknap Allot- ment Act to be taxable or nontaxable depending upon the manner in which it was transferred among noncompetent ...
... holding in the Stevens case - wherein the court found income from land which was all allotted under the Fort Belknap Allot- ment Act to be taxable or nontaxable depending upon the manner in which it was transferred among noncompetent ...
Contents
TREATIES STATUTES AND ATTRIBUTES OF SOVEREIGNTY | 11 |
TAX EXEMPT INDIANS AND THE COURTS | 23 |
TAX EXEMPT STATUS OF INDIANS IN WASHINGTON STATE | 84 |
Copyright | |
3 other sections not shown
Common terms and phrases
accompanying text act of Congress allotted lands allottee appeal applicable Arizona authority Band of Chippewa Belknap Allotment Act Brun Capoeman Cherokee Tobacco Choteau Clallam County Commissioner Constitution court held criminal jurisdiction decision Emphasis added excise tax federal government federal income tax federal policy Five Civilized Tribes Ghahate held in trust imposed incumbrance Indian Affairs Indian country Indian lands Indian Reorganization Act Indian reservations Indian tax exemption infra Interior involved jurisdiction over Indian legislation levy Makah non-Indian Oglala Sioux Oklahoma opinion personal property plaintiff power to tax Public Law 280 purchase pursuant quoted Red Lake Band reference regulation reservation Indians restricted Revenue right of self-government S.Ct Sandy Fox Section Sohol sovereignty Stat statute Stevens supra Supreme Court Tax Commission Tax Court tax laws taxable taxation tion Tonasket Treasurer of Oklahoma treaty tribal right tribal sovereignty trust patent trust property United States Supreme Warren Trading Post Washington