Opinion ID: 779070
Heading Depth: 3
Heading Rank: 2

Heading: Application of the Federal Standard

Text: 22 Applying the federal standard, we hold that the relevant Treaty provision contains no express exemptive language. The Treaty simply states that free access from the [reservation] to the nearest public highway, is secured to [the Yakama]; as also the right, in common with citizens of the United States, to travel upon all public highways. 12 Stat. at 953. This provision does not provide express language from which we can discern an intent to exempt the Yakama from federal heavy vehicle and diesel fuel taxation. The only exemptive language in the Treaty is the free access language. Free access, however, does not modify the right to travel upon the public roadways. Indeed, the clause granting the Yakama the right, in common with citizens of the United States, to travel upon all public highways contains no exemptive language. In common with does not express an intent to exempt the Yakama from taxes. Thus, there is no express exemptive language in the Treaty to exempt the Yakama from the generally applicable, federal heavy vehicle and diesel fuel taxes. Absent any express exemptive language to the contrary, the taxes at issue apply to the Yakama, and the district court's judgment in favor of Ramsey must be reversed and summary judgment entered in favor of the United States.