Document: 411 U.S. 164 93 S.Ct. 1257 36 L.Ed.2d 129 Rosalind McCLANAHAN, etc., Appellant,v.STATE TAX COMMISSION OF ARIZONA. No. 71—834. Argued Dec. 12, 1972. Decided March 27, 1973. Syllabus The State of Arizona has no jurisdiction to impose a tax on the income Navajo Indians residing Reservation and whose is wholly derived from reservation sources, as clear relevant treaty with Navajos federal statutes. 167—181. 14 Ariz.App. 452, 484 P.2d 221, reversed. Richard B. Collins, Window Rock, Ariz., for appellant. Harry R. Sachse, New Orleans, La., U.S., amicus curiae, by special leave Court. James D. Winter, Phoenix, appellee. Mr. Justice MARSHALL delivered opinion 1 This case requires us once again reconcile plenary power States over residents within their borders semi-autonomous status living tribal reservations. In this instance, problem arises in context Arizona's efforts its personal Indian entire derives sources. Although we have repeatedly addressed question state taxation Indians,1 problems posed are apparently first impression Court.2 courts held that such permissible. 221 (1971). We noted probable jurisdiction, 406 916, 92 1763, 32 115 (1972), now reverse. hold imposing appellant, interfered matters which statutes exclusive province Federal Government themselves. therefore unlawful applied 2 * Appellant an enrolled member tribe who lives portion located Arizona. Her complaint alleges all her earned during 1967 was Reservation. Pursuant Ariz.Rev.Stat.Ann. § 43 188, subsec. f. (Supp.1972—1973), $16.20 withheld wages year cover liability.3 At conclusion year, appellant filed protest against collection any taxes claim refund amount wages. When action taken claim, she instituted Superior Court behalf herself those similarly situated, demanding return money declaration Indians. 3 trial court dismissed failure Appeals affirmed. Citing Court's decision Williams v. Lee, 358 217, 79 269, 251 (1959), test 'is not whether infringes plaintiff's rights individual Indian, but be self-governing.' Ariz.App., at 454, P.2d, 223. thus distinguished cases dealing real property ground these taxes, unlike tax, infringed autonomy. 4 then pointed holding employees could required pay had concomitant right employees. See Helvering Gerhardt, 304 405, 58 969, 82 L.Ed. 1427 (1938); Graves York ex rel. O'Keefe, 306 466, 59 595, 83 927 (1939). Reasoning analogy cases, argued did '(cause) impairment self governing.' 455, 224. 5 Nor find anything Enabling Act, Stat. 557, prevent taxing That language duplicated Constitution, disclaims title lands shall remain 'under absolute control Congress United States.' 569. But court, relying Organized Village Kake Egan, 369 60, 562, 7 573 (1962), Act nonetheless permitted concurrent so long self-government remained intact. Since interfere self-government, it followed failed claim. Supreme denied petition review decision, came here appeal. 28 U.S.C. 1257(2). II 6 It may helpful begin our discussion law applicable complex area brief statement what does involve. left or never inhabited reservations set aside use do possess usual accoutrements self-government. See, e.g., supra; Metlakatla Community 45, 552, 562 (1962); Oklahoma Tax Comm'n States, 319 598, 63 1284, 87 612 (1943). concerned exertions sovereignty non-Indians undertake activity Thomas Gay, 169 264, 18 340, 42 740 (1898); Utah & Northern Co. Fisher, 116 28, 246, 29 542 (1885). Cf. Surplus Trading Cook, 281 647, 651, 50 456, 74 1091 (1930). Nor, finally, where seeks reach undertaken nonreservation lands. Mescalero Apache Tribe Jones, 145, 1267, 114. Rather, involves narrow exclusively reservation. principles governing resolution new. On contrary, '(t)he policy leaving free deeply rooted Nation's history.' Rice Olson, 324 786, 789, 65 989, 991, 89 1367 (1945). articulated 141 years ago when Chief Marshall nations were 'distinct political communities, having territorial boundaries, authority exclusive, only acknowledged, guarantied Worcester Georgia, Pet. 515, 8 483 (1832). concept separate, although dependent nations, role play boundaries. 'The Cherokee nation . distinct community, occupying own territory, boundaries accurately described, laws Georgia can force, citizens enter, assent Cherokees themselves, conformity treaties, acts Congress. whole intercourse between nation, is, Constitution laws, vested government Id., 561. also Kagama, 118 375, 1109, 30 228 (1886); Ex parte Crow Dog, 109 556, 396, 27 1030 (1883). facts dealt State's extend criminal lands,4 rationale plainly extended well. Thus, Kansas Indians, Wall. 737 (1867), unambiguously rejected land 'If organization Shawness preserved intact, recognized department existing, they 'people others,' capable making separated Kansas, governed Union. If under Congress, necessity there divided authority.' 755. 761 (1867). 9 true, asserts, some later turn, doctrine, said imposed forbidden instrumentality. Leahy Treasurer Oklahoma, 297 420, 56 507, 80 771 (1936); Rickert, 188 432, 23 478, 47 532 (1903). To extent exemption rests immunity taxation, well inapplicable involving tax.5 would vastly oversimplify say nothing remains notion separate people whom legislation, extend. few ago, struck down attempt proceeds trading company doing business confines very involved case. Warren Post Comm'n, 380 685, 85 1242, 165 (1965). way National Government's proprietary interests. invalidated bacause 'from days Government, been permitting largely govern interference.' 686—687, S.Ct., 1243.6 As leading text summarizes law: 'State generally except expressly provided apply. follows subject virtue express conferred upon act Congress.' U.S.Dept. Interior, Law 845 (1958) (hereafter Law). 10 jurisdictional limit law, static since decided. Not surprisingly, doctrine undergone considerable evolution response changed circumstances. above, rigidly become assimilated into general community. 1612 Similarly, notions adjusted take account legitimate interests regulating affairs non-Indians. Ray Martin, 326 496, 66 307, 90 261 (1946); Draper 240, 17 107, 41 419 (1896); line summarized landmark (1959): 'Over modified (the principle) essential relations jeopardized .. suits outsiders sanctioned. And allowed try committed crimes each other if crime exclusive. Essentially, absent Acts always make ruled them.' 219—220, 270 (footnote omitted). 11 Finally, trend away idea inherent bar toward reliance pre-emption.7 modern tend avoid platonic look instead treaties define limits power. Compare, (1886), Kennerly District Court, 400 423, 480, 507 (1971).8 12 relevant, then, because provides definitive issues suit, backdrop must read. remembered various tribes independent sovereign predates Government. today American citizens.9 They vote,10 courts,11 receive services.12 still last century, relation (is) anomalous one character. were, been, regarded semi-independent position relations; possessed full attributes sovereignty, people, internal social relations, far brought Union resided.' 381—382, 1112. III 13 read tradition mind, think exceeded lawful attempting beginning analysis entered Nation 1868. agreement provided, part, prescribed 'for occupation Indians' 'no persons herein authorized do, officers, soldiers, agents, employe government, enter discharge duties orders President, ever pass over, settle upon, reside in, territory described article.' 15 668. nowhere explicitly states exempt taxes. document ordinary contract agreed parties arm's length equal bargaining positions. occasion past describe circumstances reached. 'At time signed exiled forced live crowded together small piece Pecos River eastern Mexico, 300 miles east occupied before coming white man. promises keep peace, 'set apart' 'their permanent home' native country.' 271. led interpreting adopt rule '(d)oubtful expressions resolved favor weak defenseless wards protection good faith.' Carpenter Shaw, 280 363, 367, 121, 122, 478 canon construction independence cannot doubted certain occupancy exclusion non-Navajos meant establish supervision. unsurprising interpreted preclude extension law—including 687, 690, 1243, 1245; supra, 221—222, 16 Moreover, signing treaty, consistently acted assumption lacked reservation.13 Union, entry conditioned promise 'forever disclaim lying owned tribes, acquired through prior until extinguished same disposition 569.14 silent specific immunity. 'nothing herein, ordinance for, taxed outside Indian.' 570 (emphasis added). course, exemptions should, rule, clearly expressed. construed more ambiguous than providing Squire Capoeman, 351 1, 6, 76 611, 614, 100 883 (1956), see reason give especially crabbed restrictive meaning.15 Indeed, Congress' intent maintain tax-exempt light Buck 104 et seq., comprehensive guidance areas. Section 106(a) Title grants areas, '(n)othing sections 105 106 deemed authorize levy otherwise taxed.' sure, statute itself reference 'any taxed' intended apply earning legislative history makes plain proviso coverage S.Rep.No.1625, 76th Cong., 3d Sess., 2, (1940); 84 Cong.Rec. 10685, it. 691 n. 18, 1245. While affirmative grant should obvious jealously protected thought residual event. narrower authorizing assert situations explicable assumed without authorization.16 19 method whereby assume 25 1322(a) consent wishing civil 1324 confers disregard enabling 'with particular country,' 1322(a),17 'appropriately (amend its) constitution statutes.' 1324. Once again, conferring believe affected amendment constitutions prohibit accomplish goal unilaterally simple enactment. 91 (1971).18 20 Arizona, neither amended permit nor secured affected. startling aspect appellee concedes that, absence compliance 1322(a), exercise cvil Brief Appellee 24—26.19 explains how, either collected. Tr. Oral Arg. 38—39. Unless willing defend constitutionally administer system altogether judicial intervention, cf. Ward Board County Comm'rs, 253U.S. 17, 40 419, 64 751 (1920), admitted seem dispose IV 21 contentions measured statutory imperatives, simply untenable. relies primarily Lee stating determining validity 'whether (it) 220, attempted such, argues 22 fact, convinced imposes members consent, reconciled self-determination. even premise accepted, reject suggestion situation. applying principally 75—76, 570—571. situations, both fairly interest asserting respective jurisdictions. designed resolve conflict protect up point completely different. totally sphere cites legislation ignored infringed.20 two ago.21 (1971), Blackfoot voted complied procedural prerequisites entitled obviously consistent wishes and, therefore, unilateral Tribal Council insufficient vest Montana jurisdiction.' 427, 482. Blackfeet agrees bound surely agreement. 24 distinction availing. somewhat surprising adheres wherein anincome However land-income contexts, irrelevant when, here, resisted lacking tax. situation, generated itself. accept (appellant's) Indian,' maintained. legislated matters, has, most often, collective entities. entities are, after all, composed rights. 'the case, appellant's violated collected impose. Accordingly, judgment below 26 Reversed. (1943); Childers Beaver, 555, 46 387, 70 730 (1926); (1903); 737, 667 (1956). disagreed question. Compare Ghahate Bureau Revenue, N.M. 98, 451 1002 (1969), Commissioner Taxation Brun, 286 Minn. 43, 174 N.W.2d 120 Powless A.D.2d 746, 253 N.Y.S.2d 438 (1964); Barnes, Misc.2d 311, 178 932 (1958). liability created 43—102 (Supp. 1972—1973) which, provides; 'There levied, collected, paid taxable net every estate trust resident nonresident sources state, following amounts rates excess credits §§ 43—127 43—128.' conceded 'resident' meaning statute, question, event poses issue us. 327 711, 778, 962 Chavez, 290 357, 54 78 360 (1933); Ramsey, 271 467, 559, 1039 (1926). federal-instrumentality individuals deriving (1936). event, sharply limited respect pre-empted traders manner inconsistent taxation. was, doubt, influenced licensing requirements, reasoning restricted. part 'Congress creation nearly century run control, automatically relieved burdens carrying responsibilities.' 1245, source confusion, responsibility commerce making. U.S.Const. Art. I, 8, cl. 3; II, 2. 219, 270, (1959); Perrin 232 482, 34 389, (1914); 3. pre-emption total obligations something moot 62, 564, 846. little theoretical importance, however, almost jurisdiction. 1401(a)(2). Harrison Laveen, 67 Ariz. 337, 196 456 (1948). Felix Patrick, 145 317, 332, 862, 867, 719 (1892). out expending monies education welfare 456—457, 225 226. noted, defrays 80% security payments 639, expenditure $88 million rehabilitation programs Hopis 13, 309, 309a. '(c)onferring privileges affect stipulation, voluntary abandonment organization.' Wall., 757. regulate Significantly, wished granted them denied.' 220—221, constitution. Ariz.Const., 20, 4, A.R.S. contained Mexico Utah, located. 558—559; 108. There contrary. "absolute' invariably jurisdiction,' authority. id., 68, 567. concerning fishing 564. purport provide guidelines areas 398 (congressional authorization mineral production unallotted lands). 1161 (state liquor reservations); 231 health reservations). passed 1953, Pub.L. 280, 588, delegated 1162; 1360. original means 590. However, 1968, Civil Rights procedure require 1322(a). so, 1953 1968. purporting enforcement air water pollution standards reservations, 36—1801, 1865 (Supp.1972), declined period opportunity so. suggest necessarily empowered procedures outlined 1322 seq. 1322(b). presently us, views choice concession. (1971); (1886). 15, supra. itself, heavily relies. 'absent

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