Document: 380 U.S. 685 85 S.Ct. 1242 14 L.Ed.2d 165 WARREN TRADING POST COMPANY, Appellant,v.ARIZONA STATE TAX COMMISSION et al. No. 115. Argued March 9, 1965. Decided April 29, Edward Jacobson, Phoenix, Ariz., for appellant. Philip M. Haggerty, appellees. Mr. Justice BLACK delivered the opinion of Court. 1 Arizona has levied a tax 2% on 'gross proceeds sales, or gross income' appellant Warren Trading Post Company, which does retail trading business with Indians part Navajo Indian Reservation under license granted by United States Commissioner Affairs pursuant to 19 Stat. 200, 25 U.S.C. § 261 (1958 ed.).1 Appellant claimed that as applied its income from reservation state was invalid (1) in violation Art. I, 8, cl. 3, Constitution, provides 'Congress shall have Power * To regulate Commerce Tribes'; (2) inconsistent comprehensive congressional plan, enacted authority trade and traders tribes reservations govern themselves. The State Supreme Court rejected these contentions upheld tax, one dissenting. 95 Ariz. 110, 387 P.2d 809. case is properly here appeal 28 1257(2) ed.). Since we hold this cannot be imposed consistently federal statutes applicable Reservation, find it unnecessary consider whether also barred Clause giving Congress power commerce tribes. 2 set apart 'permanent home' Navajos treaty made 'Navajo nation tribe Indians' June 1, 1868.2 Long before that, fact very first days our Government, Federal Government had been permitting largely themselves, free interference,3 exercised through treaties4 sweeping dominant control over persons who wished As Chief John Marshall recognized Worcester v. Georgia, 6 Pet. 515, 556—557, 8 L.Ed. 483: 3 'From commencement government, congress passed acts intercourse Indians; treat them nations, respect their rights, manifest firm purpose afford protection treaties stipulate.' He went say that: 4 'The laws contemplate territory completely separated states; provide all carried exclusively government union.' Id., at 557, 483. 5 See also, e.g., Forty-three Gallons Whiskey, 93 188, 23 846. In volume found an Act, 1790 Congress, 'to tribes,' requiring obtain official, specifying detail conditions such licenses would granted.5 Such regulation continued day this.6 Existing make specific restrictions Indians,7 them, 1876 tracing back enactments 18028 1834,9 'the sole appoint tribes' specify kind quantity goods prices sold Indians.'10 Acting statute added 1901,11 promulgated detailed regulations prescribing most minute fashion may qualify trader how he licensed; penalties acting without license; employees articles conduct forbidden licensed trader's premises.12 ordered records kept officials allowed inspect sure charged are fair reasonable; pay money; bonds executed proposed licensees; governing body assess 'such fees, etc., deemappropriate.'13 It Reservation. These apparently all-inclusive authorizing seem themselves sufficient show taken so fully hand no room remains imposing additional burdens upon traders.14 fact, Solicitor's Office Department Interior 194015 again 194316 interpreted bar taxing federally sales reservation. We think those rulings were correct. 7 has, since creation nearly century ago, left run affairs control, policy automatically relieved carrying same responsibilities. And compliance obligations provided roads, education other services needed Indians.17 assessment collection substantial extent frustrate evident ensuring burden except authorized Acts valid Acts. This put financial whom deals addition prescribed, could thereby disturb disarrange statutory plan up order protect against deemed unfair unreasonable Commissioner. legislation duties responsibilities respecting Indians, believe intended leave privilege levying tax.18 Insofar they reservation, tese taxes stand. Cf. Rice Santa Fe Elevator Corp., 331 218, 67 1146, 91 1447. judgment reversed cause remanded further proceedings not opinion. Reversed remanded. Ariz.Rev.Stat. §§ 42—1309, 42—1312. 'every person engaging continuing within selling any tangible personal property whatever retail,' stated exceptions. Appellant's challenge limited State's attempt apply reversation Indians. 15 667. admitted Union agreement people inhabiting said do agree declare forever disclaim right title lands lying boundaries owned held tribes, acquired prior sovereignty, until extinguished remain subject disposition absolute jurisdiction *.' Act 20, 1910, 36 569. Aug. 21, 1911, 37 39. Certain permitted activities reservations, where specifically clearly interfere policies concerning reservations. Organized Village Kake Egan, 369 60, 72—75, 82 562, 570, 573; Williams Lee, 358 217, 219—221, 79 269, 270—271, 251; Thomas Gay, 169 264, 18 340, 42 740; Utah & N.R. Co. Fisher, 116 28, 31—32, 246, 247—248, 29 542. Compare, 1161 ed.) (permitting application liquor law standards certain conditions); 45 1185, amended, 231 health 1162 1360 (respectively granting criminal civil offenses causes action involving specified reservations). 1778, tribe, promised Delaware Nation 'a well-regulated trade, intelligent, candid agent, adequate sallery, more influenced love his country, constant attention department promoting common interest, than sinister purposes converting binding office private emolument Treaty Sept. 17, V, 13, 14. Similar provisions early treaties, concluded legislated trade. Interior, Law 96 (hereafter cited Law). 1871 forbade future but existing unimpaired. 16 544, 566, now 71 July 22, 1790, 137. generally 94—138, 373—381. E.g., 729, 263 (empowering President public interest forbid introduction into revoke refuse tribe); 264 (establishing forbidding hire white clerks unless so); 3113 (forbidding unlawful country providing revocation violating prohibition). 30, 1802, 139. 9 1834, 729. 10 ed.), provides: rules deem just proper Indians.' 11 31 1066, 262 'Any desiring shall, establishing satisfaction Affairs, engage prescribe 12 CFR 251.9, 252.6, 251.3, 252.3, 251.5, 251.8, 251.18, 251.19, 251.21, 252.15. 13 252.7, 251.22, 251.24, 251.10, 252.9, 252.27c. 251, 252. only Taylor States, 44 F.2d 531 (C.A.9th Cir.), cert. denied, 283 820, 51 345, 75 1436; 57 I.D. 124, 125. 124. 58 562. 17 1950 expenditure $100,000,000 extensive rehabilitate Hopi Arizona. 64 44, 631—640 Detailed accounts ways aided supported Secretary Annual Report, 1963, pp. 11—47; id., 1962, 7—44; 1961, 277 318. 268—306; Young, Yearbook, Report viii, 1951—1961, A Decade Progress (1961). Buck 105—110 (1964 levy use areas, what appears court question case, Department, applying Your Food Stores, Inc. Espanola, 68 N.M. 327, 334, 361 950, 955—956; 109 excepting scope Act. interpretation S.Rep. 1625, 76th Cong., 3d Sess., 2, 3. Moreover, immune like Arizona's, simply because take place rather exercise undertaken why there legislate subject. Surplus Cook, 281 647, 651, 50 455, 456, 74 1091. Even assuming applies, nothing suggests us meant give new traders.

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