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. |
From inside the book
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Page 79
... rules and regulations for the allotment of land , did not delegate authority to the Secretary to provide for tax exemption . In this connection , it is observed in the Commissioner's brief , " The judicial rule of construing ambiguities ...
... rules and regulations for the allotment of land , did not delegate authority to the Secretary to provide for tax exemption . In this connection , it is observed in the Commissioner's brief , " The judicial rule of construing ambiguities ...
Page 124
... rules and regulations as he may deem just and proper specifying the kind and quantity of goods and the prices at which such goods shall be sold to the Indians . 25 U.S.C. ยง 262 provides : Any person desiring to trade with the Indians on ...
... rules and regulations as he may deem just and proper specifying the kind and quantity of goods and the prices at which such goods shall be sold to the Indians . 25 U.S.C. ยง 262 provides : Any person desiring to trade with the Indians on ...
Page 132
... rules relating to Indian taxation , Rule 186 and Rule 192 [ see notes 145 , 439 supra ] . The tax liability of Indians under Rule 192 may be summarized briefly as follows : Business and Occupation Tax : Indians are not taxable on ...
... rules relating to Indian taxation , Rule 186 and Rule 192 [ see notes 145 , 439 supra ] . The tax liability of Indians under Rule 192 may be summarized briefly as follows : Business and Occupation Tax : Indians are not taxable on ...
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