Document: 426 U.S. 373 96 S.Ct. 2102 48 L.Ed.2d 710 Russell BRYAN, etc., Petitioner,v.ITASCA COUNTY, MINNESOTA. No. 75-5027. Argued April 20, 1976. Decided June 14, Syllabus Petitioner, an enrolled Chippewa Indian, brought this suit in state court seeking a declaratory judgment that the State of Minnesota and respondent county lacked authority to impose personal property tax on his mobile home located land held trust for members tribe imposition such contravened federal law. The trial rejected contention. Supreme Court affirmed, holding grant civil jurisdiction § 4(a) Pub.L. 280 includes taxing since 4(b) does not exempt nontrust from authority, had power assess tax. Section gave various States, including Minnesota, with respect all Indian country within except as specifically exempted "jurisdiction over causes action between Indians or which are parties arise areas listed . same extent has other action, those laws general application private persons shall have force effect they elsewhere .." Though mentioned, concluded were included exempting provision, 4(b), property, but states "(n)othing section authorize taxation any real belonging is by United States Held: Public Law did taxes reservation Indians. Pp. 379-393. (a) central focus 280, embodied 2 Act was confer criminal crimes involving Indians, no mention made congressional intent reservations, significant omission light applying canons construction statutes affecting immunities, where some would normally be expected Congress contemplated sweeping change status 379-383. (b) seems been intended primarily provide forum resolving legal disputes pp. 383-386. (c) When Title IV Civil Rights 1968 amended require tribal consent new characterized relevant part conferring resolve controversies, legislative history make it difficult construe 4 acquired pursuant extending regulatory power, govern reservations. 386-387. (d) L. plainly meant total assimilation, nothing its suggests otherwise. enacted also several termination Acts, indicating well knew how directly express upon powers, taxation. 387-390. (e) "entirely consistent with, reaffirmation of, law stood prior enactment," Kirkwood v. Arenas, 243 F.2d 863, 866 (CA9), should, admittedly ambiguous statute, construed favor against abolishing their immunities implication. 390-393. 303 Minn. 395, 228 N.W.2d 249, reversed. Bernard P. Becker, St. Paul, Minn., petitioner. C. H. Luther, respondent. Mr. Justice BRENNAN delivered opinion Court. 1 This case presents question reserved McClanahan Arizona Tax Comm'n, 411 164, 178 n. 18, 93 1257, 1265, 36 129 (1973): whether conferred 67 Stat. 589, 28 U.S.C. 1360, insofar expressly excluded terms statute. Petitioner Bryan, member Tribe,1 resides Tribe Leech Lake Reservation Minnesota. In 1972, petitioner received notices auditor Itasca County, he assessed liability totaling $147.95. Thereafter, September District without levy contrary contention entered county. 249 (1975). We granted certiorari, 423 923, 265, 46 (1975), now reverse. 3 * Principles defining activities federally established reservations clarified supra. As summarized companion case, Mescalero Apache Jones, 145, 1267, 114 (1973), concluded: "(I)n special area taxation, absent cession permitting it, there satisfactory lands income carried boundaries reservation, lays rest doubt permissible consent." supra, at 148, S.Ct., 1270.2 5 .McClanahan disabled absence imposing earned solely reservation. On McClanahan, Moe Salish & Kootenai Tribes, 425 463, 1634, (1976), Term motor vehicles owned living vendor license fee applied conducting business land, sales on-reservation 6 Thus preclude petitioner's consent. Our task therefore determine constitutes 7 4[a], 1360(a), provides: 8 "Each following table : All State, Red Reservation." 9 statute among "civil property." concluded, however, were, finding negative implication inclusion 1360(b), 10 "Nothing alienation, encumbrance, water rights, tribe, band, community subject restriction alienation imposed States; regulation use manner inconsistent Federal treaty, agreement, thereto; adjudicate, probate proceedings otherwise, ownership right possession interest therein." 11 reasoned "unless paragraph interpreted tax, then exceptions contained limitations nonexistent power." 402, N.W.2d, 253.3 Therefore, held: "Public clear tax." Id., 406, 256.4 disagree. That conclusion foreclosed applicable claimed terminate immunities. II 12 primary concern enacting emerges sparse problem lawlessness certain adequate institutions enforcement. See Goldberg, 280: Limits Jurisdiction 22 U.C.L.A.L.Rev. 535, 541-542 House Report states: 13 "These lack prosecute most offenses committed country, limited exceptions. applicability having limited. district courts measure cases so-called major crimes: murder, manslaughter, rape, incest, assault kill, dangerous weapon, arson, burglary, robbery, larceny. 14 "As practical matter, enforcement order left largely groups themselves. many tribes adequately organized perform function; consequently, created hiatus law-enforcement could best remedied ability willingness accept responsibility." H.R.Rep.No.848, 83d Cong., 1st Sess., 5-6 (1953), U.S.Code Cong. Admin.News 1953, 2409, 2411-2412.5 15 Thus, provision Act, 18 1162.6 16 marked contrast virtual expression policy respecting 4's States. Of significance our purposes, discussion regarding Neither Committee Reports nor floor either mentions authority.7 if government Congress.8 only colloquy Sellery, Chief Counsel Bureau Affairs, Congressman Young during committee hearings 280. strongly mean States: 17 "Mr. Young. Does your bill limit assistance defraying creased expenses connection widening encompasses? Sellery. No; not. 19 Do you think necessary payment, inasmuch great portion taxation? 20 Generally, Department's views we started processes financial subsidization might turn out rather costly program, should deal assistance; otherwise will tendency, Department believes, thought perhaps himself because comes Government still somewhat race group set apart citizens State. And desired give him feeling conviction access services, courts, who 21 quite true, though; it? Because pay taxes. There difference. 23 A sizable difference paying increased judicial proceedings. 24 course, do forms I know Nevada supported financially, 25 But corporation profits You understand large 26 correct. 27 So far my concerned, burden existing costs procedure. contribution that. seem differentiate. differentiation, too, concede point recommended, nevertheless, afforded States." App. 55-56.9 29 Piecing together can 4, subsection redress forums citizens, decide disputes; definitely import statutory wording action." With 4(a), follows "and State" authorizes rules decision disputes.10 Cf. 1652 finds support uncontradicted references "permitting" "State adjudicate[ controversies" arising 5, 6, p. 2411 (emphasis added), anything remotely resembling intention control reservations.]11 short exclusive action," "aris(ing) on," property," "adjudicat(ion)," both virtually compels litigation court. 30 Furthermore, completely provisions precisely each "tribal law-and-order organization functions reasonably manner." 7, 2413.12 allstate matters so organized. Accordingly, than expansive reading given Court, feel much more consonant revealed intent. Moreover, "the extension country." Kennerly Montana, 400 423, 427, 91 480, 482, 507 (1971). also, 424, 481 1; 430-431, 483-484 (Stewart, J., dissenting); Warren Trading Post 380 685, 687 3, 85 1242, 1243, 165 (1965); Menominee 391 404, 416 8, 88 1705, 1713, 697 (1968) dissenting). 31 1968, 82 78, §§ 1321-1326. repeals requires condition further assumptions provided 1162 1360. 402 IV, 1322, tracks language 406 1326, provides consent, refers subchapter ." It interpretation must reference Acts later Congress. Nevertheless, intimately related method previously legislation "intervening" enactments. U.S., 472-475, 1640-1642. suppose meang vary depending time particular jurisdiction. certainly makes Senator Ervin, offered principally sponsored see 429 483 referred 1360 follows: 32 "Certain representatives municipalities charged repeal (§ of) hamper air pollution controls haven undesirable, unrestricted establishments borders. Not assertion show faith cities desire better themselves environment, but, Most importantly, irrelevant, relates proceedings, bearing programs up assist economic environmental development territory." (Emphasis added.) Hearing before Subcommittee Affairs Interior Insular 90-23, 90th 2d 136 (1968). III 33 Other considerations construction. Today's toward may less clearly 1953 assimilation. one types assimilationist under active consideration 1953. 3-5;.Santa Rosa Band Kings 532 655, 662 (CA9 1975).13 Act's result undermining destruction governes exist conversion affected into little " 'private, voluntary organizations,' Mazurie, 419 544, 557, 95 710, 718, 42 706 (1975) possible governments subordinated full panoply local governments.14 itself refutes inference: notably conferral themselves, 4(c), 1360(c), providing "full effect" ordinances customs "heretofore hereafter adopted State," contemplates continuing vitality government. 34 Acts15 cogent proof when sweep Board Comm'rs Seber, 318 705, 713, 63 920, 925, 87 L.Ed. 1094 (1943); Goudy Meath, 203 146, 149, 48, 50, 51 130 (1906). These enactments subjecting distributed derived therefrom individual, corporation, entity taxes, Federal, non-Indians," U.S.C., ss 564j, 749, 898, "all affect longer apply jurisdiction." 564q, 757, 899; cf. 726. contemporaneous pari materia 411, 1710. Reading range these inference inferring exclusion conclude construing shows said so. 35 Additionally, note excluding "taxation States," obviously narrow read be. face levied specifically, excludes taking place conjunction deriving use. even narrowly directly, prohibition "alienation, taxation" prohibiting acquiring controversies enforcing judgments ways effectively property. Indeed square identical 2(b) applies restrictions exercising simply sense infer 2(a) respects deals 37 Indeed, 4[b] entirety Indian-Federal relationship save state-court adjudicate agree Appeals Ninth Circuit "is entirely enactment." 865-866 (1957). precise uncertainty limits merely reaffirm whatever subsequent be.16 38 Finally, "admittedly ambiguous" guided "eminently sound vital canon," Northern Cheyenne Hollowbreast, 649, 655 1793, 1797, 274 "statutes passed benefit dependent liberally construed, doubtful expressions being resolved Indians." Alaska Pacific Fisheries 248 89, 39 40, 42, 138 (1918). Choate Trapp, 224 665, 675, 565, 569, 56 941 (1912); Antoine Washington, 420 194, 199-200, 944, 948-949, 43 principle claims abolish 174, 1263; Squire Capoeman, 351 1, 6-7, 76 611, 614-615, 100 883 (1956); Carpenter Shaw, 363, 366-367, 50 121, 122-123, 74 478 (1930). "This stand relation unless manifested purpose (a tax) immunity allow treat community." Oklahoma Comm'n 319 598, 613-614, 1284, 1291, 1612 (1943) (Murphy, What recently claim terminated means equally here respondent's hence traditional taxation: "Congress fully aware effected. employed Act. so, inclined determination expressed surrounding circumstances history." Mattz Arnett, 412 481, 504-505, 2245, 2257, 92 (1973). 40 41 Reversed. recognized constitution approved Secretary Interior. Memorandum Amicus Curiae 2. Its Treaty Feb. 22, 1855, 1165. derives pre-emption analysis, 172, 1262, 114, gives plenary tribes, 554 11, 716, (1975); Morton Mancari, 417 551-552, 94 2474, 2483-2484, 290 (1974); 715-716, 925-926, (1943), "to regulate protect interference state," 715, 925. analysis draws 'backdrop' sovereignty doctrine," 475, 1642, (1976); '(t)he leaving free (which) deeply rooted Nation's history,' 168, 1260; extensive administrative 173-179, 1262-1266. acted consistently assumption affairs reservation," Williams Lee, 358 217, 220, 79 269, 271, 251 (1959), 'State generally apply.' 170-171, 1261 (quoting Interior, 845 (1958)). model usually yields different conclusions never inhabited "who possess usual accoutrements self-government," 167-168, Tribe, 148-149, 1270-1271. relied Omaha Peters, 382 F.Supp. 421 (1974), aff'd, 516 133 (CA8 1975), Nebraska upholding income. properly raised fact annexed 4(b). found, therefore, taxable Senate Report, S.Rep.No.699, Sess. material identical. citations herein Report. 1162, country. "(a) Each Territories opposite name Territory Territory, Territory: "Minnesota..... Reservation. "(b) Nothing deprive right, privilege, treaty hunting, trapping, fishing control, licensing, thereof. "(c) sections 1152 1153 chapter 99 Cong.Rec. 9962, 10782-10784, 10928 (1953). Israel Smithson, Taxation, Tribal Sovereignty Economic Development, 49 N.D.L.Rev. 267, 292 Unpublished Transcript Hearings H.R. 1063 transcript produced briefing Tonasket 451, 1941, 385 quoted text reproduced Appendix instant case. Supra, 296: "A fair two clauses 'civil laws' entire array noncriminal laws, rights status. property' include contract, tort, marriage, divorce, insanity, descent, declaring implementing states' sovereign franchises, etc. meaning 'private' laws." title 2409: , purposes" (the purposes 8's withdrawal operation Liquor Laws, 6-7's whereby additional assume reservations). buttressed "any ordinance custom exercise shall, section" added). integrated whole, codifies Code. collects governing judiciary. codified 25, granted. entitled, actions parties." coverage "reasonably law-and-order" organizations, objected grounds. Three due fear inequitable treatment courts. 7-8. Two objecting loss rights." 2413. One ground "not yet ready subjected Ibid. Certainly abolition excluded, anticipated 280's jurisdiction, vehement objections specific voiced. contain reached stage acculturation desirable 2412. too unelaborated statement, thrust reconcile least developed inadequate institutions; presumably evincing "acculturation development" mainstream American society. 543 Much written devastating impact Santa 662-663, 666-668 1975); Supra ; Note, Extension County Over Reservations California: Circuit, Hastings L.J. 1451 Comment, Taxation: Underlying Policies Present Problems, 59 Calif.L.Rev. suggestion incorporating units government, 581, relegate level below counties municipalities, thus essentially destroying them, particularly raise revenue after base filtered through governmental layers appears returning strengthening self-government, see, E. g., Financing 1974, 77, Et seq. (1970 ed., Supp. V); Self-Determination Education Assistance 1975, 2203, 450 V), view "are obliged instances strain implement (an assimilationist) rejected, interfere present approach what is, all, ongoing relationship." 663. 68 564 (Klamath Tribe); 768, 721-728 (Alabama Coushatta Tribes Texas); 1099, 741-760 (Paiute Utah); 250, 891-901 (Menominee Wisconsin). justified uncertain No issue until decided earlier Term. dealing Rickert, 188 432, 443-444, 478, 482-483, 47 (1903), purchased funds. 865 (1958).

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