Source: https://m.openjurist.org/411/us/941
Timestamp: 2019-08-18 23:54:46
Document Index: 93903577

Matched Legal Cases: ['§ 81', '§ 72', '§ 72', '§ 72', '§ 72', '§ 72', '§ 72', '§ 438']

411 US 941 Kahn v. Arizona State Tax Commission | OpenJurist
411 U.S. 941 - Kahn v. Arizona State Tax Commission
411 US 941 Kahn v. Arizona State Tax Commission
93 S.Ct. 1917
36 L.Ed.2d 404
Appellant's employment was controlled by 25 U.S.C. § 81, which governs the conditions under which contracts can be made with Indian tribes or Indians. Even more specifically, appellant's employment was subject to the regulations promulgated by the Secretary of the Interior in 25 CFR §§ 72.1-72.25. Under these regulations, any attorney performing legal services for the Indian tribe must have his employment contract, which includes fees and expenses, approved by the Secretary of the Interior. (25 CFR § 72.1.) In addition, in determining the appropriateness of the fees, the amount of tribal funds held in the tribal treasury, not otherwise appropriated and available for payment, must be considered. (25 CFR § 72.5.) Tribal funds may not be used for payment of attorney fees and expenses in the absence of express authorization by Congress. (25 CFR § 72.6.) In order to be eligible to act as an attorney for an Indian tribe, the area director must review the applying attorney's references and qualifications and transmit a recommendation to the Secretary of the Interior. (25 CFR § 72.4.) In order to be qualified to provide such representation, the attorney must be admitted to practice before the Department of the Interior and the bureaus thereof. (25 CFR § 72.2.) An attorney performing legal services for an Indian tribe is subject to criminal penalties for the violation of the statutes governing attorney contracts with Indian tribes (18 U.S.C. § 438), and can be fired by the Secretary of the Interior (Udall v. Littell, 125 U.S.App.D.C. 89, 366 F.2d 668 (1966), cert. denied, 385 U.S. 1007, 87 S.Ct. 713, 17 L.Ed.2d 545).
As this Court recently stated in McClanahan v. Arizona State Tax Comm'n, 411 U.S. 164, 93 S.Ct. 1257, 36 L.Ed.2d 129, '[t]he policy of leaving Indians free from state jurisdiction and control is deeply rooted in the Nation's History.' Rice v. Olson, 324 U.S. 786, 789, 65 S.Ct. 989, 89 L.Ed. 1367 (1945). In McClanahan the Court rejected the theory that nothing remains of the notion that reservation Indians are a separate people to whom state jurisdiction, and therefore state tax legislation, may not extend. (McClanahan v. Arizona State Tax Comm'n, 411 U.S. at p. 168, 93 S.Ct. 1257.)