Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1896-08-27
STATE CAN NOT TAX
Personal Property Sllralsd On Hill
tafy or Indian Reservations.
UNITED STATES HAS JURISDICTION
Over All Properly Wl'lin such IessF.
'aliOrs-A Lengthy aud lery
lmplr'ant Opiuiou.

tfanemltiCd tho following opinlnni
affecting state taxation Of personal
property upon Indian or military rc'or.
vailons, TO The State beard Of tqualiE2.
tioni
To the Honorable state Board OF
Equalization, Bait Lake CITY,
Utah.
Gonuemen-Rcplying 10 your favor
OF rocuut dale, Ia which you asa 10 be-
advised whether persOnal properly
(mcrchandire) situated upon Indian
and military reservations, can be-
taxed, have 10 advise you that 4 an
VI the opinion tho State hos no power
to impuie taxes upon this class Of
pf0pvfty, on the ground that Il pOssct-
bcH no Jurisdiction over the futjcct
matter TOT such purpose. The rule Is
well settled that 40 state can impose
taxes on neTs0ns, property or other
tubiCcta OF taxation which are not
within Ito jurisdiction. Tho sovereign
power OF this county II upportiOnci ny
the Federal Constitution, between the
state and general government, which
gives TO each an exclusive Jurisdiction
over certain things.
Taxaiiou is based upon the theory.
that IL 10 necessary 10 enable the state
10 cauy into effect its mandates and
perform Ito manifold functions; the
oliizon pays the tax In order TO secure
thu ouiDyment Of the benefits and adj
vautngVs Of organized society. The
general rule governing taxation, In ~
fnr on u fulatuh 10 who or what shall DO
taxod may be said 90 DO M iolluwt:
Every person within a state owing
tenn llfary or permanent allegiance 10
D., nll property oi every description
within the slate ami entitled TO the
protection N It's laws, and every
private franchise, privilege, business or
occupation II subject TO bu taxed BY the
stats 81 return tor tue benefits an pr0.
tSollnn Anticipated Lud received from
state gOvernmtnt. We have nlteady
eeou that turslns or properly not with.
IN nc territorial limits % u ttaio can.
not he taxed. The reasons i5r this nTo
obvious when considered In c1nncu.
ton with the above genera rule, Tor
IN such cases thu slate nfiofi1 NO pro-.
lection, ana tnsfo 10 nothing TOT which
tHxstion eau 10 an equivalent. Tue
question therefore nfifos whether
indian or military tsIeivaiiona are
uuder the exclusive Jurisdiction Of tine
gepefai government or thu, of the ttate
government
IL the caso ofthc For. Leavonwafth
Railroad company " Love, ia, u. ).
Justice Field delivering the opinion
lays down the following rules with
respect 10 tho accusation OF exclusive
Jurisdiction by the United Staie- over
lands within the limits OF u STATE:
|. by purchase with the consent Of
tue Slate. .. by ceHsiOn lfrm the
State. ., BY rtscrying TO It's use,
up1h the admission OF the several
states comprising portions Of the lub.
lie domain, lying north aud west Of
tho Ohio river, which IL htq ilfei as
the result " the Revolutionary war,
| from Great Britain on cessioua from
certain ttaiea End that slill larger ter.
ntory lying between tho Mifsissippl
river and tho Pacific ocean acquired
by oossion from foreign countrlSs.
When title Is acquired by either Of
tho two frst mpthOIa without Testrya.
ton, the federal Jurisdiction is exclu.
slve OF all State Jurisdiction. Under
the third or last pointed out, tie
United States Ia vested with absolute
title by reason Of tile ceEslon 20 foreign
countries, and under the usual custom
OF reservations OF portions thereof for
specific purposes, upon admla.
sion OF states Into tho union, the
title 20 these portions remains
In tho government aud does
not pass TO the states. These TtservR.
tions have boon found necessary that
the functions Of tho general govern.
menl may be carried out, ana to pro.
vent Its operations from being "cTlp.
Piled, embarrassed or perhaps wholly
| obitrucled at the viii or caprice Of
| those, who Tor tho time being welded
tho authority Of the other,D
Take for Instance peTsOEs who own
and conduct n store upon an India d
reservation, they can do 20 legally
only by authority Of Congress which
has assumed TO regulate such Natter.
Section 2l9T Of the Revised Statutes,
provides that any loyal person, citizen
OF the United States OF good moral
| character, shall be- permitted TO trade
with any Indian tribe upOn giving
bond TO tho United States Ia tne penal
sum Of not lees than five thousand and
not more than teu thOusaud dOllars,
| ETC., anu must have n license from thu
superintendent OF indion atiairs, or In.
dian agent or sub-agenl; this license
fer good cause. may DO refused abfo-
lutely or may be, Tor similar reasons,
revoked.
The President may prohibit thu In.
| PRODUCTION OF any goods, ETC., into such
country anu revoke also license
thereiu. The penalty for the viola
lion OF these rules may DO lnrud
In section 2l83 OF tho Re.
vlsod Statutes! "Aly peTeon, Otuet
than an Indian who shall attempt to
reside In the Indian country as q
trader, or 10 introduces goods, or
trade therein without such license,
shall forfeit all merchandise offered for
sale TO the Indians, or found IN their
DcssesAion, aud shall moreover be liza
bic 10 a penalty OF Ave hundred dol.
laIs."
Thus It will bo observed that Con.
gTess has assumed 10 legislate generally
upon subjects Within such territory.
Now suppose tho Slate should nt.
tempt TO impose q tax upon property
situated therein, does II not clearly ap.
| pear that an unavoidable conflict VI
| Jurisdiction between tbs federal and
sIsto governments would ensue aud
that u the State had jurisdiction TO
Impose tax, the powers OF tho general
| government 10 carry out the will OF
| C0ngTSes would be practically abro-
gated and destroyed?
| Subdivision " section OF the
onEbling act, among other things, pro.
| yiJes "fhat tho people inhRbiling said
1 atuIaa un aUKaa and aaaIaw.