Document: 502 U.S. 251 112 S.Ct. 683 116 L.Ed.2d 687 COUNTY OF YAKIMA, et al., Petitioners,v.CONFEDERATED TRIBES AND BANDS the YAKIMA INDIAN NATION. CONFEDERATED NATION, Petitioner, v. and Dale A. Gray, Yakima County Treasurer. Nos. 90-408, 90-577. Argued Nov. 5, 1991. Decided Jan. 14, 1992. Syllabus County, Washington, imposes an ad valorem levy on taxable real property within its jurisdiction excise tax sales of such land. The proceeded to foreclose various properties for which these taxes were past due, including certain fee-patented lands held by Indian Nation or members Tribe's reservation County. Contending that federal law prohibited imposition collection lands, Tribe filed suit declaratory injunctive relief was awarded summary judgment District Court. Court Appeals agreed impermissible, but would be impermissible only if it have a " 'demonstrably serious' impact 'political integrity, economic security . health welfare' (quoting Brendale Confederated Nation, 492 408, 431, 109 2994, 3008, 106 343 (opinion WHITE, J.)), remanded determination. 1 Held: General Allotment Act 1887 permits impose land patented in fee pursuant owned Indians itself, does not allow enforce Pp. 687-694. 2 (a) As Goudy Meath, 203 146, 149, 27 48, 50, 51 L.Ed. 130, authorizes taxation This determination explicitly confirmed 1906 amendment Act, known as Burke includes proviso authorizing Secretary Interior, "whenever satisfied any [Indian] allottee is competent .[,] .. issu[e] patent simple," provides "thereafter all restrictions said shall removed." (Emphasis added). Thus, contains unmistakably clear expression intent necessary authorize state lands. See, e.g., Montana Blackfeet Indians, 471 759, 765, 105 2399, 2403, 85 753. contention United States this explicit statutory conferral taxing power has been repudiated subsequent legislation rests upon misunderstanding Court's precedents, particularly Moe Salish & Kootenai Tribes, 425 463, 96 1634, 48 96, misperception structure Act. 257-266. 3 (b) Because, under law, liability flows exclusively from ownership realty annual assessment date, creates burden alone, constitutes "taxation land" meaning therefore prima facie valid. Nevertheless, Brendale, supra, reasoning are inapplicable present case, involves asserted restriction State's congressionally conferred powers over rather than proposed extension tribe's inherent conduct non-Indians Moreover, application balancing test contravene per se approach traditionally followed area tribes tribal members, categorically allowed disallowed, appropriate, depending whether fact authorized Congress. 266-268. 4 (c) However, cannot sustained. land," with respect transactions involving based value land." Because eminently reasonable interpret language activity selling estate, cases require interpretation applied benefit Tribe. Tribe, at 766, S.Ct., 2403. 268-270. 5 (d) factual question parcels issue some other allotment statute, legal makes difference, left resolution remand. P.270. 6 903 F.2d 1207 (CA9 1990), affirmed remanded. 7 SCALIA, J., delivered opinion Court, REHNQUIST, C.J., STEVENS, O'CONNOR, KENNEDY, SOUTER, THOMAS, JJ., joined. BLACKMUN, concurring part dissenting part. 8 Jeffrey C. Sullivan, Yakima, Wash., petitioners cross-respondents. 9 Robert Wayne Bjur, cross respondent petitioner. 10 Edwin S. Kneedler, D.C., amicus curiae, supporting cross-petitioner. 11 Justice SCALIA 12 presented consolidated may so-called "fee-patented" located Reservation, 13 * 14 In late 19th Century, prevailing national policy segregating exclusive use control gave way allotting those tribe individually. objectives simple clear-cut: extinguish sovereignty, erase boundaries, force assimilation into society large. re Heff, 197 488, 499, 25 506, 508, 49 848 (1905). Congress selective first, differing approaches tribe-by-tribe basis. See F. Cohen, Handbook Federal Law 129-130 (1982); Gates, Allotments Preceding Dawes Frontier Challenge 141 (J. Clark ed. 1971). These early efforts marked failure, however. allotted could sold soon after received, see, Treaty Wyandots, Apr. 1, 1850, Stat. 987, 992, many allottees quickly lost their through unwise even procured fraud. 130. Even fair value, divested deprived opportunity acquire agricultural self-sustaining skills, thus compromising Congress' purpose assimilation. 15 sought solve problems 1887, also 24 388, amended, U.S.C. § 331 seq., empowered President allot most nationwide without consent nations involved. restricted immediate alienation encumbrance providing each parcel trust period years longer; then allottee. 389; see Mitchell, 445 535, 543-544, 100 1349, 1354, 63 607 (1980). Section furthered goal "each every member respective bands whom allotments made subject laws, both civil criminal, State Territory they reside." 390. 16 U.S., 502-503, 509-510, we latter provision subjected plenary immediately issuance (and prior expiration 25-year period). promptly altered disposition 1906, 34 182, decreeing criminal lie "[a]t when conveyed fee." A proviso, however, authority, he found "competent capable managing his her affairs," "issu[e] simple" relevant period. Upon premature patenting, specified (significantly purposes) patentee "all sale, incumbrance, Id., 183. 17 came abrupt end 1934 passage Reorganization 984, 461 seq. Returning principles self-determination self-governance had characterized pre-Dawes era, halted further extended indefinitely existing periods applicable already (but yet fee-patented) §§ 461, 462. addition, provided restoring unallotted surplus ownership, acquiring, behalf tribes, "within reservations." 465. Except reacquisition trust, no attempt undo dramatic effects former It neither imposed restraints ability alienate encumber nor impaired rights who acquired title two-thirds W. Washburn, Red Man's Land/White 145 (1971). B 18 established treaty 1855, between Yakama 951, covers approximately 1.3 million acres southeastern Washington State. Eighty percent reservation's individual members; 20 result patents distributed during era. 415, 3000, (1989) (plurality opinion). Some itself. 19 almost entirely confines petitioner/cross-respondent Pursuant jurisdiction, Wash.Rev.Code 84.52.030, 82.45.070 (1989). According levied Reservation's collected incident time. 1987, throughout number interest, respondent/cross-petitioner commenced action relief, contending members. On stipulated facts, entered injunction prohibiting appeal, Ninth Circuit security, welfare tribe,' made. 1207, 1218 1990) (emphasis deleted) 3008). We granted certiorari. 500 ----, 111 1680, 114 76 (1991). II 21 earliest addressing attempts exercise dominion Chief Marshall's premise "several [constitute] distinct political communities, having territorial authority exclusive. ." Worcester Georgia, 31 (Pet.) 515, 556-557, 483 (1832). Congress, constitutional "[t]o regulate Commerce Tribes" make treaties, Const., Art. I, 8, cl. 3; Art II, 2, determined intercourse them [would] carried [Federal Government]," 557, concluded reservations generally lie. assertion excepted principle. E.g., Kansas 72 (5 Wall.) 737, 755-757, 667 (1867); New York 761, 771-772, 708 (1867). 22 "platonic notions sovereignty" guided Marshall have, time, independent sway. McClanahan Arizona Tax Comm'n, 411 164, 172 n. 93 1257, 1262 36 129 (1973); Organized Village Kake Egan, 369 60, 71-73, 82 562, 568-570, 573 (1962). abolished treaty-making 1871, Rev.Stat. 2079, 71, itself substantial bodies law. more recent recognized States, absent congressional prohibition, (and, implicitly, civil) ex rel. Ray Martin, 326 496, 66 307, 90 261 (1946); Law, 352 39. observed relations permitted unless laws "would interfere self-government impair right reserved law." Kake, 75, 571. taxation, observation "the destroy," McCulloch Maryland, (4 Wheat.) 316, 579 (1819), counseled categorical approach: "[A]bsent cession statutes permitting it," held, Indians. Mescalero Apache Jones, 145, 148, 1267, 1270, (1973). And our reveal consistent practice declining find "made intention do so clear." 753 (1985); California Cabazon Band Mission 480 202, 215, 17, 107 1083, 1091, 94 244 (1987). 23 persuaded Appeals, urges us, express amended.1 little doubt about accuracy threshold assessment. Our decision 130 (1906), mentioning "[a]mong [Indian allottees] became subject" agree specifically immunity "as one removed conveyance fee," "manifest[ed] permit tax" F.2d, 1211. Neither principal amicus, vigorously disputes this.2 Instead, contend Act—the included— dead letter, least reservation. argues that, terminating program integrity 1934, impliedly repealed 6's jurisdictional grant returned pre-Allotment foundations. Congress's actions, according confirm implication. 1948, instance, defined "Indian country" include boundaries reservation, Indian, preempted insofar offenses against concerned. June 25, 62 757-758, amended 1151-1153; Seymour Superintendent Penitentiary, 368 351, 424, 346 1953, once again signaled belief dormition enacting Pub.L. 280, assume country circumstances. Aug. 15, 67 588. Though agreement takes slightly different tack. claims barriers existed time enactment, associated sovereignty status did remove—indeed, argument goes, removed—a bar arising Act's passage. For just after-arising bar, points same case. States' view, enactments must construed preempt "of (especially laws) reservation." Brief Amicus Curiae 14. 26 support convergent arguments, cite unanimous (1976), repudiates continuing cigarette personal taxes, well vendor-licensing fees, residents relied limit claim activities taking place nothing" reservation-wide (trust included), arguing scheme divided inequitable. Appellants Moe, O.T.1975, No. 74-1656, p. 17. declined Montana's invitation ignore plain 6, "[b]y terms [did] reach residing" conducting business 478, 1643. said, But went much further: light repudiation policies behind longer read provide residing lands: "The referred us decisional authority—and know none—giving contends face complex intervening directed modern evinced eschew 'checkerboard' turn lead area." 479, 1644. 28 Reasoning argue owners narrower here. They concede, must, address figures prominently County's analysis. argue, making irrelevant. because can operate modifies, cf. Morrow, 266 531, 534-535, 45 173, 174, 69 (1925), proper considered effective Moe. 29 think view former: reduces ultimately proposition That supportable, since "cardinal rule repeals implication favored," Posadas National City Bank, 296 497, 503, 56 349, 352, 80 351 (1936), mention implied repeal opinion. premised, instead, implausibility, post-allotment era legislation, construction extend personam beyond section's literal coverage ("each ") (through devise) parcels. approach, create "checkerboard" pattern Indian's depend parcel-ownership; contradict statutes" dealing Indians; produce surreal administrative problems, locus transaction character parties. 478-479, 30 contradicts involved merely parcel, was, requires, himself 147, 49, 50. now come concerning Act) rest exclusively, primarily, sustain issue. alienability lands—a consequence produced case 53—that central significance. first basis decision, before reaching "further" point id., court although certainly possible "grant voluntary while withholding forced alienation," presumed "clearly manifested." Ibid. "it seem strange withdraw [the] protection [of alienation] dispose pleases, releasing [sic ] taxation." rendered alienable encumberable, sale taxes. enacted explicit, nature clear. explained, change outcome (1905), general until expired issued fee. enabled Interior Although owner free incumbrance 349. words, reaffirmed "prematurely" what generally: subjection estate taxes.4 putting land, chose return pre-General status, leaving fully allottees, heirs assigns, 423, 3004 opinion); Hodel Irving, 481 704, 708-709, 2076, 95 668 (1987), terminate well. 32 deplore consider impracticable, Moe-condemned effect rem personam, assuredly Moe-condemned; impracticable either. parcel-by-parcel determinations assessor required differ significantly off take account immunities exemptions enjoyed, example, federally owned, church resist observing, moreover, favored produces "checkerboard," less readily administered: (from time) non-members 16, 8; 12. 422-425, 3003-3005 opinion) (affirming zoning land). 33 Turning away texts altogether, manifestly inconsistent lay enactments. seems great exaggeration. While disruptive self-government, mere assess collect not. objections belong forum. If believes too obstructed clearly retained remnant earlier policy, Judges "are liberty pick choose among enactments, two [or more] co-existence, duty courts, expressed contrary, regard effective." Morton Mancari, 417 551, 2474, 2483, 41 290 (1974). III separate sales. discuss turn, set forth above. 35 Liability date Timber Traders, Inc. Johnston, 87 Wash.2d 42, 47, 548 P.2d 1080, 1083 (1976). tax, alone. 84.60.020 ("The assessed lien thereon day January year paid. ."); Clizer Krauss, 57 Wash. 26, 30-31, P. 146-147 (1910). Inc., supra; Electric City, 43 B.R. 336, 341 (Bkrtcy.WD Wash.1984) (dictum). dispute, agree, derived three Terms ago conclusion "protectible interest" demonstration evils described opinion, findings regard. parties supports aspect Circuit's ruling, believing affords unconditional answer permissibility tax. agree. 37 addressed challenge Nation's zone non-Indians. concept WHITE's referred, 3008 J.), grew out long line exploring very narrow reservations. 450 544, 566, 101 1245, 1258, 493 (1981) (citing cases). though "inherent sovereign nonmembers, [a] retain threatens direct tribe." 565-566, 1258 powers, powers. recently 7, 1087, "a rule" "[i]n special members." often prohibition there "cession [legislative permission]," applies allowance "Either intended pre-empt Balancing interests appropriate gauge determining validity Congress." Tribes Colville 447 134, 177, 2069, 2093, 65 (1980) J.). litigation surely engulf process, dependent multiplicity factors vary year, parcel. reasons practicality, text, adhere approach. 38 another matter, Appeals. purport describe entire range description seeks expand text citing statement Squire Capoeman, 611, 883 (1956), "[t]he [Burke Act] evinces taxes" 7-8, 615-616 dictum addressed, barred localities, Government, levying "All taxes," sense local, expands 39 exceed bounds permissible proceeds land; true accord emphasis consequences alienability, underlay proviso. not, phrase's unambiguous meaning—as shown Supreme own matter sale." Mahler Tremper, 40 405, 409, 243 627, 629 (1952). quite say, object here hence invoke When faced constructions, choice dictated principle deeply rooted jurisprudence: "statutes liberally favor ambiguous provisions interpreted benefit." 1263. To render sense, suffice specific piece Wash.Rev.Code. satisfy convert otherwise sorts reservation-Indian validated (even disallowed ) unpaid assessable taxpayer's estate. accept enforceable seller non-Indian buyer. remains void, whatever means devised collection. Cf., 154-159, 2081-2084 (Indian proprietors compelled precollect whose incidence legally falls non-Indians); 482, 1645 (same). short apply Accordingly, Washington's 42 hold 320, 379, 404, 405. leave remand point, difference. 44 cause proceedings ordered. 46 47 I wandered maze tracing back years. Unlike am unable "unmistakably clear" Indian-owned concur majority's dissent county correctly sets standard applied. Ante, 258. then, my seriously misapplies it, well-taken sound guidance curiae. At bottom, believe misapprehends pre-emption analysis and, result, dramatically devalues longstanding preserve tribes. errs ways arriving finding First, divines prematurely land) orphaned, antecedent clause Second, acting intuition "strange" encumberable taxable, infers irrelevant section Finally, misapprehending mistakenly assumes give reflecting complete turnabout policy—now aimed preserving base—since enactment century relies. current weigh decisively tax—and, upon—Indian-held 1. majority concedes "no lands." 261. DeCoteau 420 425, 427, 1082, 1084, 300 (1975) (recognizing definition country," "notwithstanding patent," 1151, demarcates boundary States); 177-178, 1265, (1973) (discussing i.e., 280 Civil Rights 1968, giving affected tribe). 50 Rather rely turns added 1906.1 264. acknowledges mentioned (1906),2 258-259. initial proviso's attachment obsolete clause, anything, diminish measure intent. terms, remove "restrictions taxation" removes solely happened "prematurely," sure, suggest possibly prematurely.3 possibility, likelihood, meet demanding 2. support. 'prematurely' [Dawes taxes." 264 renders suggests 'it taxation.' 263 50). 52 "implied" conclusion. 263. "mere implication" far standard. Cf. EEOC Arabian American Oil Co., --- 1227, 1237, 113 274 (1991) ("Given presumption extraterritoriality requirement overcome 'clearly expressed,' implications done") (SCALIA, judgment). 53 Nor finds substitute impute thinks so, overlooks countervailing "Congress acted consistently assumption affairs Williams Lee, 358 217, 220, 79 269, 271, (1959). need pass wisdom fiscal theory taxable. pause comment particular Lochner York, 198 45, 539, 546, 937 (1905) (Holmes, dissenting) ("This decided large entertain."). 54 3. event, "strangeness" benchmark intends, stranger still presume intends upon—Indian-owned "abrupt" termination assimilationist well-established "principles self-governance." ante, 255. 55 announces Yakima's "policy forum." 265. Yet, forget "we previously affecting 'intervening' legislative enactments." Bryan Itasca 426 373, 386, 2102, 2110, 710 (1976) (noting survive subsequently enacted). appears given here, rise level "repeal" Acts. 262. favored. beside point. "repeal"—whether implied—need preclude state-Indian cases, inquiry pre-empted 216, 1092, (1987); 376, 2105, Under pre-emption, notwithstanding derisive characterizations, 264-265, "mere" interests. English 496 110 2270, 2275, (1990) (state extent 'stands obstacle accomplishment execution full purposes Hines Davidowitz, 312 52, 67, 61 399, 581 (1941) added))). context, '[s]tate interferes incompatible reflected stake sufficient justify authority' 1092 Mexico 462 324, 334, 103 2378, 2386, 611 (1983)).4 White Mountain Bracker, 448 136, 143-145, 2578, 2583-2584, 665 "firm policy" promoting self-sufficiency development noting "call[s] particularized state, federal, stake"). proceed traditional 'overriding goal' encouraging development." Cabazon, 1092. weight statements autonomy self-determination, deeming "particularly significant case." 19, 1092; 217-218, nn. 20-21, 1092-1093, 20-21.5 58 inclined effect, doubtless today. emerges review land-allotment policies. During landholdings reduced nationwide, combination government "surplus" 138 acres. (1982 ed.). Of lost, passed non-Indians, newly Hearings H.R. 7902 (Readjustment Affairs (Index)) House Committee Affairs, 73d Cong., 2d Sess., (Comm.Print 1984) (Hearings) (Memorandum John Collier, Commissioner Affairs). 59 12,000 years, lived Eastern Washington. H. Schuster, (1990). policies, today quarter acres, half originally Yakimas. 83. "Allotment lease accomplished 'genocide' epidemics, war, bootlegged alcohol able do: systematic 'ethnocide' brought loss identity Yakimas: Critical Bibliography 70 (1982). 60 wonder moved toward repudiating system informed Congress: "It difficult imagine equal effectiveness pauperize impoverishing him, sicken kill soul pauperizing cast him ruined condition final nonward counties." Hearings, 18. mystified how sifting wreckage remnant," 265, justifying erosions—through foreclosure actions case—to holdings people.6 deems concerns "great exaggeration." myself, "far convinced consent, reconciled self-determination." 179, 1266. concludes practical (as automobiles) 264-265. paying few pennies cigarettes threat foreclosing seizing 64 platitudinously "must [their policy] confident colleagues families likely landless homeless today's well-positioned lobby vast corridors pertinent part: "At fee, reside. Provided, may, discretion, authorized, whenever simple, thereafter 349 does, preliminary objection ground Constitution holding terminated affiliations Tribe—which plaintiffs done. follows: "That people inhabiting declare forever disclaim unappropriated public lying limits tribes; thereto extinguished remain absolute congress .; nothing ordinance taxed severed relations, obtained person grant, save except act containing exempting exemption continue prescribe." XXVI, Second covered quoted exempted committed [Congress]." violated. "[A]t [trust] will convey [the lands] discharged charge whatsoever. apart herein provided, contract touching same, above mentioned, absolutely null void. 348. negative last sentence, course, issues. Since acknowledgement clarification) operation inconsequential trial record reflect "which (if any) 10. states "[T]he discretion removed. 6. vitality, good questionable where 4(a) country. reading, imply taxability regardless original allottee, tension "literal ('each ')" general-jurisdiction-conferring clause. reiterated tradition strong interest correspondingly weak." observed: "Surely, considering enjoy should attention heir." 464, 3025, part). reimpose "chose well." process halted, 246,569 assignments totaling nearly (slightly acreage Washington). Heirship Land Survey, Memorandum Chairman Senate Insular 86th Part 1960). judgment, magnitude contributing gauged failed do, stop allotment, freeze allotted-but-not-yet-patented affirmatively repurchases rebuild base. 461-465.

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