T hi s di s pos i t i on i s notappr opr i a t e f orpubl i c a t i on and i s notpr e c e de nt * e xc e pta s pr ovi de d byN i nth C i r c ui tR ul e 36- 3.

T he pa ne l una ni m ous l yc onc l ude s thi s c a s e i s s ui t abl e f orde c i s i on ** w i tho utoral ar gu m ent . F ed. R . A pp . P . 34 (a )( 2). NOT F OR P UB L I CAT I ON UN I TE D STATE S C OU RT OF APPE ALS FOR T HE NI NTH CI RC UI T A MB E R L A N P H E R E an dP A U L M. M A T H E S O N , in d iv id u a lly , a n do n b e h a lf of othe r s s i m i l a r l ys i tua t e d, P l ai n t i ffs - A p p el l an t s, v. C H A D W R IG H T , P uyal l up T ri be T ax D e pa rtm e nt , E nf

or c e m e ntO f

f i c e r , a nd the P U Y A L L U P I N D I A N T R I B E , a re cogn i ze d A m er i can Ind i an T ri be, D efen d an t s - A p p el l ees. N o. 09- 36035 D. C . No . C V- 0 9 - 0 5 4 6 2 - B HS ME MOR AN DU M *

A pp ea l fr om the U ni t ed S t at es D i stri ctC ou rt f orthe W e s t e rn D i s tr i c tof W a s hi ngt on B e nj a m i n H . S e tt l e , D i s tr i c tJ udge , P r e s i di ng S ubm i tt e d J ul y13, 2010 ** S e a tt l e , W a s hi ngt on B efo re: R E IN H A R D T , G R A B E R , an dP A E Z , C i rcu i tJu d g es. 

# FI LED JU L 15 2010 M OLLY C. DW Y ER, CLERK U . S. C O U R T OF APPE ALS2

P lain ti ff s A m b erL an p h er e a n dP au l M ath es o n ap p ea l th e d istrict co u rt’s o rd er d i sm i ssi n g , fo r fai l u re t o ex h au sttri b al rem ed i es, th i s act i o n ag ai n st D ef endant s P uyal l up Indi an T ri be and C had W ri gh t , head of the P uyal l up T ri bal T ax D epartm ent , concerni ng the i m po si t i on by the T ri be of cert ai n ci gare tt e t axes on no n-Indi ans. R evi ew i ng de no vo , B oo ze r v. W i l der, 38 1 F . 3d 93 1, 93 4 (9th C i r. 2 0 0 4 ) , w e a f

f i rm. P l a i nt i f f s c orr e c t l ys t a t e tha te xhaus t i on of tr i ba l c ourtr e m e di e s i s not r e qui r e d " w he n i ti s ‘ pl a i n’ tha ttr i ba l c ourtj ur i s di c t i on i s l a c ki ng, s o tha tthe e xhaus t i on r e qui r e m e nt‘ w oul d s e rve no purpos e othe rtha n de l a y . ’ " E l l i ottv. W hi t e M ount a i n A pa c he T r i ba l C ourt , 566 F . 3d 842, 847 ( 9th C i r . ) ( quot i ng N e v a d av . H ic k s , 5 3 3 U .S . 3 5 3 , 3 6 9 ( 2 0 0 1 ) ) , c e rt. d e n ie d , 1 3 0 S . C t. 6 2 4 ( 2 0 0 9 ) . T h e d is tr ic t c o u rt c o rr e c tlyh e ld , h o w e v e r , th a t tr ib a l c o u rt "ju r is d ic tio n is ‘c o lo r ab le ’ o r‘p lau s ib le ,’" a n d , th e r e f o r e , th a t tr ib a l c o u rt ju r is d ic tio n is n o t p la in ly la c k in g . I d . a t 8 4 8 ( in te rn a l q u o ta tio n m a rk s o m itte d ) . P la in tif f s v o lu n ta r ily a v a i l e dth e ms e l v e s o f

th e tr i b a l c o u rt ’ s j u r i s d i c t i o n b yf i l i n g th e s e s a me c l a i ms b e f o r e th a t tr ib u n a l. S e e S m ith v . S a lis h K o o te n a i C o ll., 4 3 4 F .3 d1 1 2 7 , 1 1 4 0 ( 9 th C i r. 20 06 ) ( en banc) (" W e hol d thata non m em ber w ho kn ow i ng l y e nt er s tri bal c ourt s f orthe purpos e of

f i l i ng s ui ta ga i ns tatr i ba l m e m be rha s , bythe a c tof f i l i ng hi s c l a i m s , e nt e r e d i nt o a‘ c ons e ns ua l r e l a t i ons hi p’ w i th the tr i be w i thi n the3

m ean i n g o f M o n t an a [v . U n i t ed S t at es, 4 5 0 U . S . 5 4 4 (1 9 8 1 )] . "). A d d i t i o n al l y, P l a i nt i f f s vol unt a r i l ye nga ge d i n c om m e r c i a l a c t i vi t i e s — the pur c ha s e a nd s a l e of ci gare tt es — on tri bal l ands. S ee M on t ana, 45 0 U . S . at56 5 (ho l di ng thattri bal c ourt s ha ve j ur i s di c t i on ove rnonm e m be r s w ho e nt e ri nt o c om m e r c i a l de a l i ngs on the re se rvat i on w i th the tri be or i t s m em bers ). F or tho se re as on s, tri bal court j u r i s d i c t i o n i s p l au s i b l e , a n de x h au s t i o n o f tr i b a l c o u rtr e m e d i e s i s r e q u i r e d . ( At thi s s t age of the proceedi ng s, w e nee d n ot , and d o n ot , deci de defi ni t i vel y w hether th e tr ib a l c o u rts h a v e ju r is d ic tio n .) W e rej ectP l ai n t i ffs’ o th er co n t en t i o n s. A FFI R M ED .