Legal Document

425 U.S. 463 96 Supreme Court Reporter 1634 48 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 John C. MOE, etc., et al., Appellants.v.The CONFEDERATED SALISH AND KOOTENAI TRIBES OF the FLATHEAD RESERVATION al. The Appellants, versus Nos. 74-1656, 75-50. Argued Jan. 20, 1976. Decided April 27, Syllabus An Indian tribe and some of its members residing on tribal reservation in Montana brought actions challenging Montana's cigarette sales taxes personal property (in particular motor vehicles) as applied to Indians, also State's vendor licensing statute who sell cigarettes at "smoke shops" reservation, seeking declaratory injunctive relief. After finding that were not barred by 28 Code KF62 § 1341, which prohibits district courts from enjoining assessment, levy, or collection any state tax where a plain, speedy, efficient remedy may be had courts, District held was imposing with respect on-reservation Indians licensee member operating shop" condition precedent for registration vehicle, but State require precollection imposed law upon non-Indian purchaser cigarettes. Held : 1. 1341. legislative history 1362, gives original jurisdiction all civil wherein matter controversy arises under Constitution, laws, treaties States, indicates certain respects tribes suing this section accorded treatment similar tribe's trustee, therefore, since is 1341 enjoin enforcement law, Tribe doing so these cases. Pp. 470-475. 2. located within license fee, conducting business land, tax, conflict federal statutes provide basis decision such impositions. McClanahan Arizona Tax Comm'n, 411 164, 93 1257, 36 129; Mescalero Apache Jones, 145, 1267, 114. 475-481. (a) There no distinguishing McClanahan, supra, ground are now completely integrated residents there longer reason accord them different other citizens, it appears has abandoned organization, Federal Government, just State, made substantial expenditures various purposes beneficial Tribe's own income contributed economic well-being. Pacific KF135 P2 476. (b) Section 6 General Allotment Act, provides expiration trust period when lands have been conveyed patent then allottees shall subject does constitute permitting Indians. To apply permit taxation would result an impractical pattern "checkerboard" jurisdiction, discredited both Congress Court, whereby over depend respectively whether parcel land "fee patented" Tribe. 477-479. (c) immunity invidious racial discrimination against non-Indians, contrary Due Process Clause Fifth Amendment, meets test "(a)s long special can tied rationally fulfillment Congress' unique obligation toward judgments will disturbed," Morton Mancari, 417 535, 555, 94 2474, 2485, 41 290, 303. 479-480. 3. extent non-Indians whom validly article sold, proprietor simply add price thereby aid tax. Such requirement minimal burden designed avoid likelihood absence purchasing seller payment lawful frurate self-government run afoul dealing Indians' affairs. 481-483. 392 F.Supp. 1297 1325, affirmed. Sam E. Haddon, Missoula, Mont., Moe, Richard Atlantic Baenen, Washington, D. C., Confederated Salish Kootenai Tribes Flathead Reservation Mr. Justice REHNQUIST delivered opinion Court. 1 We called appeals resolve several questions arising out between asserted taxing power claimed (Tribe) living reservation. Convened three-judge court,1 considered separate attacks suits prohibition s 1341,2 entered final which, one exception, sustained challenges, appealed (No. 74-1656). cross-appealed part upholding non-Indians. noted probable 1253 consolidated appeal cross-appeal.3 423 819, 31, 46 (1975). Concluding grant relief favor Tribe, correct merits, we affirm 2 * In 1855 expanse stretching across Bitter Root River Valley Territory Washington reserved "the use occupation" "confederated Flathead, Kootenay, Upper Pend d'Oreilles Indians," Treaty Hell Gate, 1859 ratified Senate proclaimed President Buchanan. 12 Statutes-at-Large 975. Slightly half 1.25 million acres owned non-Indians; most remaining Approximately 50% Of current membership 5,749 resides turn composes 19% total population. Embracing portions four counties Lake, Sanders, present generally described Court: 3 "The well-developed agricultural area farms, ranches communies scattered throughout inhabited Reservation. While towns predominantly sectors, live together communities. Banks, businesses professions services alike. 4 "As eligible vote do city, county elections. Some hold elective appointed local offices. All provided governments equally available only schools those operated school districts Montana. built maintain system highways, roads streets used without restriction." 1297, 1313 5 Joseph Wheeler, leased two tracts whereon he retail shops." Deputy sheriffs arrested Wheeler employee failure possess retailer's selling nontax-stamped cigarettes, misdemeanors law. These individuals, joined chairmen, sued4 vendor-licensing sold reservation.5 That court divided our Arona 129 (1973), efforts impose exception: cigarettes.6 later action, enrolled members, challenged7 statutory scheme assessment taxes, imposition vehicles reservation.8 again vote, found earlier interpreting controlling favor. recognizing, did fee required issuance plates vehicle could exacted reservation,9 additional likewise II 7 important threshold question cases prohibited entertaining restrain authority, inasmuch 8 "(t)he enjoin, suspend levy speedy State." 9 By enacting jurisdictional rule, gave explicit sanction pre-existing equity practice: because interference internal economy inseparable action taxation, 10 " 'the mere illegality unconstitutionality . itself equitable States. If adequate, complete, aggrieved party left cause review if involved'. Matthews Rodgers, 284 (521) pages 525, 526, 52 (217) 219, 220, 76 L.Ed. 447 (1932)." Great Lakes company Huffman, 319 293, 298, 63 1070, 1073, 87 1407, 1411 (1943). 11 This broad barrier, however, inapplicable "to protect instrumentalities unconstitutional exactions." Department Employment 385 355, 358, 464, 467, 17 414, (1966).10 citing concluded that: 13 "While exceptions expressed often terms instrumentality doctrine, view limited doctrine clearly applicable. It seems clear (that 1341) bar persons entities Has real significant interest." F.Supp., 1303 (emphasis added). 14 brief argues reliance federal-instrumentality either expanded Jurisdiction Substantive decisions "cut bone proposition restricted proceeds constitutional automatically exempt taxation." 150, 1271, 114, 120 (1973). See U.S., 170 n. 5, S.Ct., 1261, L.Ed.2d, 134; Oklahoma commission Texas Co., 336 342 (1949); 598, 1284, 1612 15 indeed recently declined invitation resurrect expansive version intergovernmental-immunity consistently rejected" kind case. Mescalero, 155, 1274, 123. concept well greater usefulness determining applicability than providing touchstone deciding taxed, believe Court's quoted above, c 16 relied more recent statute, provides: actions, band governing body duly recognized Secretary Interior, States." 18 Sections 1362 cross-reference each other. Since presumably properly authorized another conferring fact speaks general "all" enumerated signify exempted provisions 1341.11 19 Looking whatever light shed question, find indication congressional purpose open claims brought. characterized reporting House Judiciary Committee means assured same judicial determination their behalf Government attorneys."12 hardly unequivocal statement intent allow litigation proceed irrespective limitations, appear contemplated access litigate "under treaties" least trustee. 20 coplaintiff, reasonably clear. Heckman 224 413, 32 424, 56 820 (1912), sued cancel numerous conveyances Cherokee allottees-grantors, parties, violative restrictions alienation. course concluding requisite interest enforcing benefit, discussed Rickert, 188 432, 23 478, 47 532 (1903), upheld right seek directed improvements tools cultivate allotted occupied Sioux stated: 21 "But interest) rested broader foundation holding legal title trust, embraced recognition securing conflicting measures adopted protection." 441, 433, L.Ed., 831. 22 Here attack assertion supra.13 think s362, though dispositive, suggests behalf. here.14 III Indian, Navajo, earned exclusively looked language Navajo treaty applicable "which define limits power." 172, 1262, 136. Reading "backdrop" sovereignty "that ha(d) exceeded authority" issue. Id., 173, 1263, companion case, import summarized: 24 "(I)n absent cession it, satisfactory authority fromctivities carried boundaries Commission, lays rest doubt permissible consent." 148, 1270, 119. 25 Aligning dissenting below, first seeks grounds: (1) manner developed distinguishes Reservation; (2) exist 26 pointed below variety factors: benefitted revenues education, welfare, services, sewer system; office; substantially social community. found, "likewise payments purposes," significantly 1314. Noting rejection identical argument see 12, 136, like Navajos, accept "are citizens." 1315. findings, agree On ground. 27 As second ground, note challenge overall conclusion relies asserting lack essentially involved McClanahan."15 agree, serve retrace analysis 173-179, 1266, 139. instead failed consider effect Act 1887, 388, enactment 1904, 33 302, applying 390, amended, 349, part: "At every allottee benefit criminal, they reside ." 29 Goudy Meath, 203 146, 48, 51 130 (1906), above section, rejected claim patentee thereunder among "laws" his subject. Building And never explicitly "repealed," intended withdraw continues present. 30 untenable reasons. reach producing make up about one-half establishes lands, criminal diminished size. A Seymour Superintendent, 368 351, 82 346 (1962), responded: 31 "(The) rests existence nonexistence therefore depends ownership parcels officers necessary search tract books order determine offense, even committed Government." 428, 351. "(s)uch checkerboard jurisdiction," Ibid., embodied existing jurisdiction. Mazurie, 419 544, 554-555, 95 710, 716-717, 42 706, 715 overlooks what said related legislation era: 34 "Its policy continue status allot individual agriculture grazing. When expired, abolished. Unallotted purpose, part, promoting interaction races encouraging adopt white ways. 390 .." Mattz Arnett, 412 481, 496, 2245, 2253, 37 92 35 allotment sale surplus repudiated 1934 Reorganization 984, amended codified 461 Et seq." 496 18, 2254. referred us decisional know none giving meaning contends face many complex intervening discussed, example, 1262-1266, 136-139. Kennerly Montana, 400 423, 91 480, 507 (1971). modern evinced eschew approach followed lead area. second, discrete advanced extended constitutes race, Amendment. forced racially based exemption onto create classification latter's duty Equal Protection Fourteenth 38 need dwell length argument, assuming standing raise citizens taxpayers, foreclosed 290 (1974). reviewing disions according reservations, stated, 552-555, 2483, 302: 39 "Literally piece reservations single(s) constituency near reservations. derived historical relationships help deemed discrimination, entire Title (25 U.S.C.) effectively erased solemn commitment jeopardized. 40 "On occasions specifically singles treatment." kinds preferences, neither "invidious" nor "racial" character, governs here: disturbed." 43 For reasons, reservation; sought land; Indians,16 Supra; 114 (1973).17 IV 44 carry further done, urges cannot "(i)n simple terms, (the retailer) suffered measurable out-of-pocket loss." But ignores "it consumer user saves reaps exemption." 1308. necessarily follows "shall conclusively presumed direct (tax) precollected convenience facility only."18 nonpayment misdemeanor purchaser,19 competitive advantage enjoys retailers, dependent willing flout His pay Without expedient having retailer collect purchasers, wholesale violations latter class go virtually unchecked. 45 asserts "involuntary agent" owed "gross (its) freedom regulation," cites Warren Trading Post 380 685, 85 1242, 165 (1965), controlling. However, case gross trader Unlike here, directly seller, and, contrast claim, portion receipts attributable 686 1, 1243, 166. Our "would frustrate evident ensuring traders trading reservations," 691, 1245, 169, instant concededly not, strictly speaking, all, governed Supra, 475-476, "special nothing frustrates self-government, Williams Lee, 358 217, 219-220, 79 269, 270, 251, 253 (1959), runs affairs McGowan, 302 539, 58 286, 288, 410, 413 (1938): "Enactments government passed guard wards affect operation, colony, laws enactments." Thomas Gay, 169 264, 273, 340, 343, 740, 744 (1898). excise thereof. foregoing Affirmed. Judgment 2281. Part II, Infra, discussion question. ease reference, parties cross-appeal except otherwise noted. defendants-appellants Revenue, director, located. No monetary action. Suit shortly after arrests. record indicate proceedings instituted court, propriety entry Younger Harris, 401 37, 746, 669 (1971), contemplates advance "precollection" purchases inventory wholesaler. Recognizing distinction "complicated problems" deferred passing problems pending We, course, express Named defendants officials, Revenue itself. plaintiffs, representatives demanded refund paid date judgment. accompanying judgment entering requested stated "any questions" constitutionality statutes. conclusions Parts III, subject-matter claims, implicitly embrace Qua injury forms confer apart plaintiffs. substantive quite consistent doctrines standing. See, g., Warth Seldin, 422 490, 498-499, 2197, 2205-2206, 354-355 Whether fashion pursued, thereon. note, sue refunds, must grounded jurisdictionally. Zahn International Paper 414 291, 294, 505, 508, 511, 515 filed Shortly stipulated agreed cease voluntarily refunds. Relying settlement, thereafter Attorney cessation taxes. Advised request rejected, beginning expressly disclaimed nondiscriminatory fee. American National Red Cross, merits immune instrumentality. itself, includes proviso "plain, efficient." H.R.Rep.No.2040, 89th Cong., Sess., 2-3 (1966), U.S.Code Cong. & Admin.News 1966, Page 3147. Rickert protection doctrine. noted, eliminated immunizing might inconsistency Heckman. (Heckman term "capacity") others analytically distinct theory prevail, issue States' behest Employment, 10, falling Cases lower cited therein (385 6, 466, 417), Arlington County, Virginia, 326 Reporter, 2nd 929, 931-933 (CA4 1964), re Debs, 158 564, 584, 900, 906, 1092, 1102 (1895); San Jacinto Tin 125 284-286, 850, 856-857, 747, 751-752 (1888), otherwise. proper eschewed identified, I. e., pre-empted legislation. enabling legislation, conclude relationship Gate century subsequent established former's pre-emption latter, enforce went plaintiffs 1343(3), allegation deprived secured Commerce Clause. goes "Indian band," argued merely attacked strips force federal-court decisions: Bland McHann, (CA5 1972), cert. denied, 410 966, 1438, 700 (1973); Commuters Assn., Incorporated Levitt, 405 1148 (CA2 1969). Cf. Lynch Household Finance Corp., 538, 542 1113, 1116, 429 (1972). discuss aspect holding. decide issues raised reached alone, bring 1362. 7, Supra. California Bankers Assn. Shultz, 416 21, 1494, 812 Any Supra implicate quotation taken (unpublished) Civ. Number 2145 (Mont., Oct. 1973), Jurisdictional Statement, App. 73, 81 9, Were reaffirmed opinions May 1974, February 4, 1975, March 19, published 1312; 1325. distinctions ruling. actual plaintiff challenged holding, disturb it. Secondly, while recognizing rules "where become assimilated into community," 171, 135, resided off too, before us. thus invalidity measures, inconsistent statutes, Supremacy Clause, U.S.Const., Article VI, cl. 2, automatic exemptions "as law" laid down originally M'Culloch Maryland, Wheat. 316, 579 (1819). so, convening type disappeared, raising fall scope Swift Wickham, 382 111, 86 258, 194 (1965). Here, convened 2281 outset insubstantial yet decided. Goosby Osser, 409 512, 854, Mont.Rev.Code Ann. 84-5606(1) (1947). §§ 84-5606.18, 84-5606.31 (Supp. 1975).

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