Document: 471 U.S. 195 105 S.Ct. 1900 85 L.Ed.2d 200 KERR-McGEE CORPORATION, Petitioner,v.NAVAJO TRIBE OF INDIANS, et al. No. 84-68. Argued Feb. 25, 1985. Decided April 16, Syllabus The Tribal Council of respondent Navajo Tribe enacted ordinances imposing taxes on the value leasehold interests in tribal lands and receipts from sale property produced or extracted services within those lands. Petitioner, a mineral lessee Reservation, brought an action Federal District Court, claiming that were invalid without approval Secretary Interior (Secretary). Court agreed enjoined enforcing tax laws against petitioner. Appeals reversed, holding no federal statute principle law mandated by Secretary. Held: Secretary's question is not required. Pp. 198-201. (a) While § 16 Indian Reorganization Act 1934 requires constitution written under to be approved Secretary, does require condition power approval. In any event, govern tribes, like Navajo, declined accept its provisions. And there nothing indicate Congress intended recognize as legitimate only authorized constitutions Act. 198-199. (b) Nor Mineral Leasing 1938 taxes. 4 subjects leases issued regulations promulgated have required production submitted for his enacting 4, could properly make distinction between tribe acting commercial partner selling right use land sovereign activities jurisdiction. even assuming review production, it follow he must do so. 199-200. (c) statutes requiring supervision other contexts has limited Council's authority non-Indians. members nonmembers alike essential attribute self-government Government committed promote. 200-201. 731 F.2d 597 (CA9 1984), affirmed. Alvin H. Shrago, Phoenix, Ariz., Elizabeth Bernstein, Window Rock, respondents. Louis F. Claiborne, Washington, D.C., amicus curiae, special leave support Chief Justice BURGER delivered opinion Court. 1 We granted certiorari decide whether Indians may business conducted first obtaining Interior. 2 * 1978, Council, governing body Indians, two known Possessory Interest Tax Business Activity Tax. measured lands; rate 3% interests. assessed Nation, nation; 5% applied after subtracting standard deduction specified expenses. apply both non-Indian businesses, with dissatisfied taxpayers enjoying appeal Commission Appeals. 3 Tribe, uncertain was required, Bureau Affairs Department informed regulation approve disapprove Before collected, petitioner, substantial this seeking invalidate Petitioner claimed United States Arizona permanently 5 Ninth Circuit reversed. (1984). Relying Southland Royalty Co. v. 715 486 (CA10 1983), held Secretarial approval.1 6 certiorari. 469 879, 242, 83 181 affirm. II 7 Merrion Jicarilla Apache 455 130, 102 894, 71 21 (1982), we "power sovereignty because necessary instrument territorial management." Id., at 137, S.Ct., 901. Congress, course, erect "checkpoints cleared before can take effect." 155, 911. issue case legislation laws. 8 suggests (IRA Act), 48 Stat. 984, 25 U.S.C. 461 seq., such law. Section IRA authorizes reservation adopt bylaws, subject 476. Act, however, provide Indeed, terms which 478. 9 Many 1930's called affecting See, e.g., Constitution Bylaws Rosebud Sioux South Dakota, Art. 1(h) (1935). But exceptions practice. For example, 1937 By-laws Saginaw Chippewa Michigan approval, "create maintain council fund . levying assessments nonmembers." 6, 1(g ). Thus most said about period writing Affairs, assisting drafting constitutions, had policy including provisions approval; but Congress. 10 agree IRA.2 Long enacted, Senate Judiciary Committee acknowledged validity imposed Chickasaw Nation See S.Rep. 698, 45th Cong., 3d Sess., 1-2 (1879). 1934, Solicitor published formal stating possesses "the taxation [which] exercised over Powers Tribes, 55 I.D. 14, 46. 73d passing advance self-government, see Williams Lee, 358 217, 220, 79 269, 270, 251 (1959), did limit established, pre-existing Navajos levy 11 Some tribes adopted early years dependent way are not. However, free, backing Department, amend their remove requirement Revised Mississippi Band Choctaw 8, 1(r) (1975). 12 also argues 1938, 52 347, 396a Sections through establish procedures leasing oil gas provides "[a]ll operations oil, gas, lease pursuant [Act] shall rules Interior." 396d. Under grant authority, comprehensive operation leases. CFR pt. 211 demand taxing 13 contends decision inconsistent statute. Merrion, emphasized difference tribe's "role partner," sovereign." U.S., 145-146, 905-906. acts when agrees sell imposes economic 146, 906; cf. White Massachusetts Construction Employers, Inc., 460 204, 206-208, 103 1042, 1044-1045, 75 (1983). Plainly same distinction. 14 Even inclined impose upon duty determined needed satisfy Act's basic purpose—to maximize revenues 985, 75th 1st 2-3 (1937). Thus, light our obligation "tread lightly absence clear indications legislative intent," Santa Clara Pueblo Martinez, 436 49, 60, 98 1670, 1678, 56 106 (1978), will interpret regulate command every relating production.3 15 Finally, believe contexts, see, §§ 81, 311-321, reveal As noted New Mexico Mescalero 462 324, 2378, 76 611 (1983), "firmly goal promoting self-government." 334-335, 2386-2387; Financing 1974, 88 77, 1451 seq. non-Indians surely self-government; gain independence financing own police force, schools, social programs. President's Statement Policy, 19 Weekly Comp.Pres.Doc. 98, 99 (Jan. 24, 1983). III been "probably elaborate" among tribes. H.R.Rep. 78, 91st (1969). legitimacy freely elected Navajos, beyond question.4 635(b), 637, 638. neither nor found Interior; accordingly, judgment 17 Affirmed. 18 POWELL took part consideration case. rejected petitioner's contentions, included Commerce Clause contractual challenges sought aspect Appeals' judgment. Washington Confederated Tribes Colville 447 134, 152-154, 100 2069, 2080-2081, 65 (1980), sustained Lummi though organized IRA. exemption 396b. Because conclude taxes, Tribe's irrelevant. who four years. There approximately 79,000 registered voters, 69% these persons voted last election 1982.

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