Opinion ID: 176472
Heading Depth: 2
Heading Rank: 2

Heading: Description of the Parties

Text: Nisqually is a federally-recognized Indian tribe with reservation lands in Washington State. Nisqually has entered into a tobacco tax contract with the State government (the Nisqually contract). Squaxin is also a federally-recognized Indian tribe with reservation lands in the State of Washington. Squaxin entered into a tax contract with the State (the Squaxin contract) that allowed Squaxin to tax tobacco sales by tribal retailers in Indian country. The contract defined Indian country to include the Squaxin reservation and allotments held in trust for a Squaxin Island tribal member. [4] In 2008, Washington and Squaxin executed an addendum to their contract (the Addendum). Frank's Landing is a geographic location consisting of three parcels of land, none of which is located on the Nisqually or Squaxin Reservations. The parcels are instead held in trust by the United States for the benefit of individually named Indians. [5] The three parcels were set aside for these individuals in 1918. The people, society, and government located at and associated with Frank's Landing are referred to as the Community. The Community is not a federally-recognized Indian tribe; rather, it is a self-governing dependent Indian Community. Two federal statutes define the powers of the Community. First, in 1987, Congress passed Public Law Number 100-153 (the 1987 Act), which states that the Community is eligible to contract, and to receive grants, under the Indian Self-Determination and Education Assistance Act. Indian Law Technical Amendments of 1987, Pub.L. No. 100-153, § 10, 101 Stat. 886 (1987). Later, in 1994, Congress passed Public Law Number 103-435 (the 1994 Act), which amended the 1987 Act, and states, in relevant part: