Legal Document

471 U.S. 759 105 S.Ct. 2399 85 L.Ed.2d 753 MONTANA, et al., Petitionersv.BLACKFEET TRIBE OF INDIANS. No. 83-2161. Argued Jan. 15, 1985. Reargued April 23, Decided June 3, Syllabus The 1891 Act that first authorized mineral leasing of Indian lands was amended by a 1924 provided "the production oil and gas other minerals on such may be taxed the State in which said are located." Mineral Leasing 1938, enacted to obtain uniformity laws, also permitted lands, but contained no provision authorizing state taxation nor did it repeal specifically authorization Act. A general repealer clause 1938 Act, however, provides "[a]ll Act[s] or parts Acts inconsistent herewith hereby repealed." Respondent Tribe filed suit Federal District Court challenging application several Montana taxes respondent's royalty interests under leases issued non-Indian lessees pursuant seeking declaratory injunctive relief. granted summary judgment for State, holding were not this authorization. Appeals reversed pertinent part. Held: tax from Pp. 764-768. (a) Two canons statutory construction apply case: States Indians only when Congress has manifested clearly its consent taxation, statutes construed liberally favor Indians. 764-766. (b) When considered light these principles, is clear does authorize impose question. Nothing either text legislative history suggests intended permit tribal income generated contains explicit there any indication incorporate implicitly Act's taxing authority. cannot taken consistent provisions earlier laws surely satisfy requirement taxation. Moreover, language belies suggestion carries over since words "such lands" refer subject amendment. 766-768. 729 F.2d 1192 (CA 9 1984), affirmed. Deirdre Boggs, Missoula, Mont., petitioners. Jeanne S. Whiteing, Boulder, Colo., respondent. Edwin Smiley Kneedler, Washington, D.C., as amicus curiae special leave Court. Justice POWELL delivered opinion 1 This case presents question whether Blackfeet Tribe's ch. 198, 52 Stat. 347, 25 U.S.C. § 396a seq. (1938 Act). 2 * United taxes1 produced Tribe. involved unallotted reservation accordance with at issue paid then deducted payments made sought relief against enforcement statutes.2 argued thus unlawful. rejected claim State's motion judgment. court held statute, May 29, 1924, 210, 43 244, 398 (1924 Act), issued, persuaded 1977 Department Interior supporting Blackfeet's position, noting previously had expressed contrary views, 507 F.Supp. 446, 451 (1981). 3 panel Ninth Circuit affirmed Court's decision. On rehearing en banc, part remanded further proceedings. (1984). repealed remained effect executed held, therefore after enactment reasoned policies Reorganization 1934, 48 984, 461 (IRA). Since adopted harmonize IRA, could have determine where legal incidence fell, directed consider whether, if fell producers instead Indians, pre-empted federal law. We petition certiorari resolve arising out adoption 469 815, 80, 83 28 affirm decision banc not. II 4 Feb. 28, 1891, 26 795, 397 (1891 terms exceed 10 years "bought for" amendment part: 5 "Unallotted land . lease mining purposes period ten section leased Secretary Interior, [Indian] council ., years, much longer shall found paying quantities, existing like manner extending term thereof long quantities: Provided, That located all respects same unrestricted cause so assessed lands: become lien charge kind character property owner." 398. 6 relies proviso claiming authority payments. 7 In comprehensive legislation an effort "obtain far practicable law relating purposes." S.Rep. 985, 75th Cong., 1st Sess., (1937) (hereafter Senate Report). Like permitted, approval thereafter quantities produced. detailed uniform procedures designed protect See §§ 396b-396g. contain taxation; Act: "All [sic] presented authorizes left intact, applies III 8 Constitution vests Government exclusive relations tribes. Art. I, 8, cl. 3; see Oneida Nation v. County Oneida, 414 661, 670, 94 772, 779, 39 73 (1974), citing Worcester Georgia, Pet. 515, 561, L.Ed. 483 (1832). As corollary authority, recognition sovereignty retained tribes even formation States, individuals generally exempt within their own territory. Kansas Wall. 737, 18 667 (1867), example, ruled common well those severalty It explained "[i]f organization preserved recognized political department government existing, they 'people distinct others,' separated jurisdiction [the State], governed exclusively Union." Id., 755. Likewise, New York 761, 708 characterized attempt extraordinary, "illegal" exercise power, id., 770, "an unwarrantable interference, original title offensive relations," 771. points out, never wavered views cases. See, e.g., Bryan Itasca County, 426 373, 375-378, 392-393, 96 2102, 2104-2106, 2112-2113, 710 (1976); Moe Salish & Kootenai Tribes, 425 463, 475-476, 1634, 1642-1643, Mescalero Apache Jones, 411 145, 148, 93 1267, 1270, 36 114 (1973). keeping plenary affairs, can imposition individual done often, consistently will find Indians' exemption lifted intention do unmistakably clear. E.g., supra, S.Ct., 2112-2113; Carpenter Shaw, 280 363, 366-367, 50 121, 122-123, 74 478 (1930). result, British-American Oil Producing Co. Board Equalization Montana, 299 159, 57 132, 81 95 (1936), Act.3 urges us well. argues nothing cites decisions repealing "implies very strongly acts thereby repealed," Hess Reynolds, 113 73, 79, 377, 379, 927 (1885), indicates Congress' intent "to force some portions former relative subject-matter," Henderson's Tobacco, 11 652, 656, 20 235 (1871). notes strong presumption repeals implication, Borden Co., 308 188, 60 182, 84 181 (1939), especially implied specific statute one, Morton Mancari, 417 535, 550-551, 2474, 2482-2483, 41 290 (1974). Thus, view, sound principles lead conclusion remains intact. fails appreciate, standard usual cases involving we Term, "[t]he applicable rooted unique trust relationship between Indians." Nation, 470 226, 247, 1245, 1258, 169 (1985). directly first, U.S., 393, 2113; second, ambiguous interpreted benefit, McClanahan Arizona Tax Comm'n, 164, 174, 1257, 1263, 129 (1973); Choate Trapp, 224 665, 675, 32 565, 569, 56 941 (1912).4 enforce respect IV 12 Nor Act.5 Contrary suggestion, construction, laws. would interpretation rule requiring 13 Act.6 states located. ." Even applying ordinary refers "[u]nallotted Act]." "liberally Indians," Alaska Pacific Fisheries 248 78, 89, 40, 42, 63 138 (1918), survives all, reaches amendment.7 V 14 absence congressional hold Accordingly, 15 Affirmed. 16 WHITE, whom REHNQUIST STEVENS join, dissenting. 17 398, entered into 396a-396g. my constitutes sufficiently expression majority apparently rest Although appear come been repealed, me (as both dissent Appeals) proviso. terms, 7, actually Indeed, given completely silent seriously suggested might otherwise exist 19 boils down proviso, Act.* answer must itself. concludes read I disagree. (emphasis added). permission depends takes place; accordingly, dispositive here meaning 21 phrase reservations than Five Civilized Tribes Osage Reservation February [ch. 383, 795]." now codified 397, allowed "lands occupied who bought same, needed farming agricultural purposes, desired allotments." express purposes. 22 fall description: proviso—that is, product agreement gave up certain rights exchange reservation. 162-164, 133-134. Because "on described conclude expressly lawful. 23 concluding, am mindful But more point, way thinking, proposition canon "[a] license disregard expressions intent." Rice Rehner, 463 713, 733, 103 3291, 3302, 77 961 (1983). allow Act; repealed; proviso's description 24 suggests, seems agree, ante, 767, n. 5, result avoided because leaseholds created somehow "policy" relevant seem promoting governing enter leases, preserving independence tribes, guaranteeing fair return properties production. saw threat goals; concedes, barren one evils eradicate through omission particularly striking time consideration, just handed ruling treaty To me, comment pertaining confirms should give here. Finally, relevant, though dispositive, prevailed until 1977. Opinions Office Solicitor following passage discussed scope mention possibility 58 I.D. 535 (1943); Opinion M-36246, Oct. 1954, Op. Dept. Relating Affairs 1917-1974, p. 1652 (1979); M-36310, 13, 1955. 1956, explicitly concluding applied reaffirmed position 1966. M-36345, 4, 1956; Letter Harry R. Anderson, Asst. 27, 1966, reprinted App. Cert. 301. Not change view admittedly conclusively establish what Department's immediately following. Still, significant extend Had really cut off odd aware intention. concerned case, history, underlying policies, administrative govern 27 dissent. At statutes: Gas Severance Tax, Mont.Code Ann. 15-36-101 (1983); Net Proceeds, 15-23-601 Conservation, 82-11-101 Resource Indemnity Trust 15-38-101 properly invoked 1362, provides: "The district courts civil actions, brought tribe band body duly wherein matter controversy arises Constitution, treaties States." (1976), enjoin cognizable 1362 despite ban 1341 injunctions 474-475, 1641-1642. Indians" include reserved cession surrender rights, acquired money. although exemptions narrowly, Government's dealings exactly contrary. being strict, liberal. 569. fact, replace scheme recognized, three major goals adopting (i) achieve "uniformity purposes," Report 2; H.R.Rep. 1872, 3d (1938); (ii) "bring mineral-leasing matters harmony Act," (iii) ensure receive greatest property." 2. suggested, undermined 1192, 1196-1198 (C.A.9 1984). continues Acts. 1200. review question, need decide correct. assume statute. likewise unpersuaded contention defer opinions making argument. pointed record contends. 1202-1203. prior 1956 thereto. best, address simply assumed unpublished analyze 1966 relied opinion. 1977, reconsidered carefully greater detail F.2d, record, accept premise argument deference agency interpretation, 40-year practice. true where, here, purpose are—for reasons set forth above—clearly frames "incorporate[s]" 767. discussion "incorporation" beside point. books, covers description. fit If do, "incorporate" unnecessary.

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