Document: 508 U.S. 114 113 S.Ct. 1985 124 L.Ed.2d 30 OKLAHOMA TAX COMMISSION, Petitioner,v.SAC AND FOX NATION. No. 92-259. Argued March 23, 1993. Decided May 17, Rehearing Denied June 28, See , 3066. Syllabus * Respondent Sac and Fox Nation (Tribe) is a federally recognized Indian tribe located in Oklahoma. It brought this action seeking permanent injunction barring petitioner Oklahoma Tax Commission (Commission) from, among other things, taxing the income of tribal members who work or reside within jurisdiction, imposing State's motor vehicle excise tax registration fees on live garage their cars principally land register those with Tribe. In large part, Tribe based its claims immunity from state taxes McClanahan v. Arizona State Comm'n, 411 164, 93 1257, 36 129, which Court held that could not subject member living reservation, whose derived reservation sources, to absent an express authorization Congress. The responded had complete jurisdiction over because Court's cases applied only tribes established reservations, whereas Tribe's 1891 Treaty Government disestablished Reservation favor allotments trust for individual members. affirming District rulings cross-motions summary judgment, Appeals held, was immune taxation under Comm'n Citizen Band Potawatomi Okla., 498 505, 111 905, 112 1112. so ruling, court rejected Commission's contention member's residence relevant addition status earned. also concluded were flatly prohibited Moe Confederated Salish Kootenai Tribes, 425 463, 96 1634, 48 96, Washington Tribes Colville Reservation, 447 134, 100 2069, 65 10. Held: Absent explicit congressional direction contrary, it must be presumed does have country, whether particular territory consists formal informal allotted lands, dependent communities. Pp. ________. (a) erred extent did determine working significant component presumption against authority. Contrary contention, applies but all "Indian country." supra, at 511, S.Ct., 910. Title 18 U.S.C. § 1151 broadly defines quoted phrase include communities, allotments, restricted by United States. If determined remand do analyze treaties federal statutes backdrop sovereignty. Unless Congress expressly authorized counsels finding such jurisdiction. Because earning may need right self-governance operate independently territorial pre-empt ability earned performed itself when employee country. See, e.g., White Mountain Apache Bracker, 448 136, 142, 2578, 2583, 665. ____. (b) Oklahoma's are no different than pre-empted Moe. argument neither scattered rather fails same reasons regard taxes. (c) whom attempts impose judgment vacated. P. 967 F.2d 1425 (CA10 1992), vacated remanded. O'CONNOR, J., delivered opinion unanimous Court. David Allen Miley, City, OK, petitioner. Edwin S. Kneedler, Washington, DC, as amicus curiae special leave G. William Rice, Cushing, respondent. Justice O'CONNOR 1 case, we consider Nation. 2 Until mid-eighteenth century, lived Great Lakes region M. Wright, A Guide 225 (1951). 1789, entered into first treaty States ceded much land. Fort Harmar, 7 Stat. 28. That many agreements between surrendered moved elsewhere. As part gradual, treaty-imposed migration, stopped briefly along Mississippi Missouri Rivers what now Illinois, Missouri, Iowa, Nebraska. 225-226. mid-nineteenth several two reservations Kansas, eventually asked cede these well. Id., 226. 1867, final time Territory. Ibid. 3 By 1880's, however, white settlers increasingly clamored response, passed greatly affected Tribe: General Allotment Act (Dawes Act), 24 388, provided allotting purchasing surplus use settlers; Territory Organic Act, 26 81, western half This new included Nation's Reservation. 1890, treaty—a designed effectuate provisions Dawes Act. ratified (hereinafter Treaty). Concerning cession land, states: 4 "Article I. said hereby cedes, conveys, transfers, surrenders forever relinquishes America, title, claim interest, every kind character, following described tract Territory, to-wit: [the granted 1867]. 5 . 6 "Provided however quarter section Agency shall pass cession, conveyance, transfer, surrender relinquishment, remain property Nation, full Nation—subject rights therein, reason being thereon, rights, legal equitable, persons legally thereon. And designated set apart near Agency, school farm, either allotment homestead entry laws States—but kept farming purposes, long same. ." 748, 750-751. Under Treaty, retained 800 acres discussed proviso. Each members, adults minors, choose one (160 acres) boundaries 8 Today, has approximately 2,500 Tr. Oral Arg. 49. fully functioning government headquarters reserved Treaty. recognizes encourages sovereign "the family governments constitutional system." Compact Self-Governance Between America (June 26, 1991), see 25 45 note. To end, Constitution Code Laws, well system enforce them. employs 140 150 people, most 50. 9 Among employees Commission, administers & code. imposes earnings tax, Indians Okla.Code Tit. 14, ch. 4, 8. any employed Tribe, tax. Ch. 402. apply "all vehicles owned resident of, garaged Oklahoma." 8, 802. 10 fees. Income Okla.Stat., 68, 2351 et seq. (1981 Supp.1990). All residents, nonresidents receive State, §§ 2362, 2368. contends equally nonmembers. Thus, residents both 11 Pursuant Vehicle Excise 2101 Supp.1990), levies calculated percentage vehicle's value, "upon transfer ownership registered th[e] upon state." 2103(A). collects "at issuance certificate title vehicle." sales everyone buys car pay, ultimately Oklahoma, another tribe. 1354(1)(A). Finally, assesses fee License Registration 47, 1101 (Supp.1990), annual rate $15 plus value car, 1132(A)(1). Like 2102, provide funds "general governmental functions," 1103. 12 just else lives do. requires license plates. considers (and hence pay taxes) delinquent Nevertheless, retains vehicle, makes effort collect allegedly sells nonmember, nonmember then "applies plate, subsequent owner bring up paying current transfers App. 29. year penalties previous year. contrast, issues titles previously licensed payment without more. 2105(b) (Supp.1990). 13 behalf 1, people earn id., sought relief imposition "owned within, jurisdiction" lawfully arguments our 129 (1973), sources contended response nor discussing relevant. analysis cases, argued, reservations. reasoned Fox, 14 Western ruled judgment. declined been diminished. Instead, levy nontribal employment lands. Pet. Cert. A-10. look where resided; rested holding instead they worked. require, prerequisite issuing years properly A-11 A-13. 15 Both parties appealed, Tenth Circuit affirmed. (1992). Court, read McClanahan, stand proposition that, authorization, solely preempted," F.2d, 1428, relevant, n. 3. looked earned—in light 1112 (1991), purposes there difference validly 1428. Hence, worked taxation. 1428-1429. nonmembers, immune. 1429-1430. 16 Turning taxes, found enforced 1430. imposed privilege using roads offered evidence show tailored amount outside Relying (1976), (1980), "flatly prohibited." Although indirectly would "not permit cannot directly." nonmembers should 1430-1431. petitioned certiorari. 17 Soon after issued opinion, Wisconsin Supreme McClanahan's limited instances reservation. Anderson Dept. Revenue, 169 Wis.2d 255, 484 N.W. 2d 914 find wages 274-276, N.W.2d, 921-922. We petition 506 ----, 459, 121 367 II A. comes effect residing reading determining reduced unless vehicles. partially correct: But make clear jurisdiction; enough defined country 1151. 19 Our decision relied heavily doctrine "deeply rooted" policy history "leaving free control." U.S., 168, 1260 (internal quotation marks omitted). nations, noted, " 'distinct political having boundaries, authority exclusive.' (quoting Worcester Georgia, 31 (6 Pet.) 515, 557, L.Ed. 483 (1832) (Marshall, C.J.)). sovereignty doctrine, historically gave law "no role play" tribe's 1260, "a definitive resolution issues," "provid[e] applicable read," 172, 1262. Accord, Colville, 178-179, 2094 (REHNQUIST, concurring result dissenting part). "exemptions should, general rule, clearly expressed," 176, 1264, tradition rule reversed assert aside 20 exempt member. reference, erred. boundary perimeter merely view, serves "backdrop" others fall true began discussion emphasizing "dealing left never inhabited exclusive possess usual accoutrements self-government." 167-168, 1260. Here, some reservation; indeed, if interpretation correct disestablished, none 21 Nonetheless, precisely argument—and litigant. There even cigarette convenience store Potawatomi. noted drawn distinction urged. ask F. Cohen, Handbook Federal Law 34 (1982 ed.) ("[T]he intent Congress, elucidated [Supreme Court] decisions, designate lands whatever means protection, together allotments"); Ahboah Housing Authority Kiowa Indians, 660 P.2d 625, 629 (Okla.1983) (same). 22 Additional enactments support conclusion Pub.L. 280, 67 588, 28 1360 (Pub.L. 280), required assume, States, including Ahboah, 630, option assuming, criminal civil "in areas situated State." 1321(a), 1322(a) (emphasis added). amended 280 Civil Rights 1968, 90-284, 82 73, 78-80, changes, added requirement involved consent before can assume pursuant prior law's amendment 630-632, contend consented assumption since amendment. "absence seem dispose of" 1265-1266. 23 On remand, country—whether require 665 (1980) (citing Williams Lee, 358 217, 220, 79 269, 270-271, 251 (1959)). B argues paid sold, "resembles tax" transactions occur Brief Petitioner 21. roads. 23. ____, lieu Those buy nearby 1354(1)(A) Nor Residents fee. 1125(C) (Supp.1990) (exempting "visiting nonresident[s]" taxes). agree strongly resemble (1980). Prior Montana personal 480-481, 1645. avoid holding, "excise tax[es] 'privilege' covered 162, 2086. called taxes," like Moe, "assessed annually certain fair market value" them used off reservation." Washington's names. 163, think c[ould] easily circumvented. While Indian-owned vehicles, rubric accomplish Colville. tax; country; assessed vehicle. precedent avoiding name "personal here more 27 yet reason. applies. Tribal consisting likely frequently less undeniably "tailored actual off-[Indian country] use, otherwise varied something mere nomenclature, might case. done so, decline treat case had." 163-164, III presume further proceedings consistent opinion. 29 ordered. syllabus constitutes prepared Reporter Decisions reader. Detroit Timber Lumber Co., 200 321, 337, 282, 287, 50 499 (1906).

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