Legal Document

490 U.S. 163 109 S.Ct. 1698 104 L.Ed.2d 209 COTTON PETROLEUM CORPORATION, et al., Appellantsv.NEW MEXICO al. No. 87-1327. Argued Nov. 30, 1988. Decided April 25, 1989. Syllabus Pursuant to authority granted by the Indian Mineral Leasing Act of 1938 (1938 Act), Jicarilla Apache Tribe (Tribe) leased lands on its New Mexico reservation appellant Cotton Petroleum Corp. (Cotton), a non-Indian company, for production oil and gas. Cotton's on-reservation is subject both 6% tribal severance tax appellee State's 8% taxes, which apply all producers throughout State. In 1982, paid state taxes under protest then brought an action in court under, inter alia, Commerce Clause Federal Constitution, contending that were invalid basis evidence tending prove amount such imposed activity far exceeded value services State provided relation activity. The filed brief amicus curiae arguing decision upholding would substantially interfere with Tribe's ability raise own rates diminish desirability leases. trial upheld concluding, among other things, provides substantial Cotton, theory public finance does not require expenditures equal revenues, taxes' economic legal burden falls has no adverse impact interests, are pre-empted federal law. Court Appeals affirmed. This noted probable jurisdiction invited parties argue additional question whether requires tribe be treated as "State" purposes determining nontribal activities conducted must apportioned account same Held: may validly impose gas lessees tax. Pp. 173-193. (a) Under this Court's modern decisions, nondiscriminatory taxation unless Congress expressly or impliedly acted pre-empt taxes. See, e.g., Helvering v. Mountain Producers Corp., 303 376, 386-387, 58 623, 627-628, 82 L.Ed. 907. 173-176. (b) law, even when it given most generous construction relevant pre-emption test, flexible sensitive particular facts legislation involved particularized examination state, federal, including sovereignty independence. neither permits nor precludes taxation, but simply authorizes leasing mining lands. Moreover, Act's legislative history sheds little light congressional intent. statement therein pre-existing law was inadequate give Indians greatest return their property embody broad policy maximizing tribes' revenues without regard competing suggests sought remove disadvantages mineral present respect lands, were, at time, taxation. Montana Bla kfeet Tribe, 471 759, 767, n. 5, 105 2399, 2404, 85 753, distinguished. fact statutory predecessor waived immunity from reservations demonstrates there independence while omission waiver reflects recognition intervening decisions had repudiated doctrine intergovernmental immunity, barred absent express authorization. White Bracker, 448 136, 100 2578, 65 665, Ramah Navajo School Bd., Inc. Bureau Revenue Mexico, 458 832, 102 3394, 73 1174, distinguished ground that, here, justify tax; imposes Tribe; regulation exclusive, since regulates spacing mechanical integrity wells. 176-187. (c) There merit contention taxes—insofar they allocation apportionment top taxes—impose unlawful multiple interstate commerce. dispositive, each those entities taxing over wells virtue location leases entirely within single That total greater than off-reservation also determinative, jurisdiction's discriminatory, burdensome consequence attributable concurrent jurisdiction. argument generate exceed rejected. constitutional requirement benefits received ordinary commercial taxpayer—or living taxpayer's community—must obligations. 187-191. (d) language, distinct applications, judicial interpretation Interstate Clauses establish tribes "States" purposes. 191-193. 106 N.M. 517, 745 P.2d 1170 (1987), STEVENS, J., delivered opinion Court, REHNQUIST, C.J., WHITE, O'CONNOR, SCALIA, KENNEDY, JJ., joined. BLACKMUN, dissenting opinion, BRENNAN MARSHALL, joined, post, p. 193. Daniel H. Israel, Denver, Colo., appellants. Harold D. Stratton, Santa Fe, N.M., appellees. Justice STEVENS Court. 1 case sequel Merrion 455 130, 894, 71 21 (1982), we held power located reservation. We now decide can continue 2 * All 742,135 acres Reservation northwestern Mexico. Id., 133, S.Ct., 899. 1887, President Cleveland issued Executive Order setting aside tract land "as use occupation Indians." C. Kappler, Affairs, Laws Treaties 875 (1904). only qualification contained order proviso protecting bona fide settlers defeasance previously acquired rights.1 Ibid. still owned United States d trust Tribe. 3 consists approximately 2,500 enrolled members, organized Reorganization Act. 48 Stat. 984, 25 U.S.C. § 461 seq. Act) grants authority, approval Secretary Interior (Secretary), execute 52 347, 396a Since least early 1953, been nonmembers See Merrion, supra, 135, 900. encompass portion constitute primary source general operating revenues. 1969, approved amendment Constitution authorizing enact ordinances, his approval, imposing non-members doing business Revised Art. XI, 1(e) (Equity). enacted ordinance 1976, "any natural severed, saved removed Tribal lands." Oil Gas Severance Tax, Ordinance 77-0-02, Code (hereinafter J.A.T.C.), Tit. 11, ch. (1987) (Equity); see alsoMerrion, 135-136, 900-901. later year, 1982 well future SeeMerrion, supra. Subsequently, privilege tax, approved. Privilege 85-0-434, J.A.T.C., (1985).2 4 Corporation company extracting marketing gas, five covering 15,000 15 acreage drilled another 50 terms leases, pays rent $125 per acre, plus royalty 121/2 percent production.3 addition, 6 production. Thus, aggregate payment includes excess $1 million, royalties amounting about 181/2 5 Prior paid, objection, different Mexico.4 8 collected outside reservation, percent, taxed rate 14 (8 Tribe). No At end our U.S., 158-159, 26, 912-913, added footnote rejecting "multiple commerce" because already One reasons failed taxpayer made attempt show "seek[ing] seize more fairly related Tribe." After making point, suggested might if what "the contact justify."5 (emphasis original). 7 District Fe County challenging Commerce, Due Process, Supremacy Constitution. App. 2-15. Relying footnote, contended valid actual being taxed. Record 421. support theory, presented nonmember whole.6 did not, however, any trial, sought, granted, leave file curiae. 128. argued 124. expressed concern characterized failure "to provide commensurate collected." brief, district Juris. Statement 14. found "New Cotton,"7 concluded interest non-Indians reservation.8 Squarely case, stated "[t]he revenues." 17. Turning inconsistent fostering development tribes, "economic paying buyers" "[n]o taxes." 15. More specifically, affected collect higher "not way deterred gas" 16-17. It interests 17-18. Finally, fully consistent Process 9 (1987). Like left unpersuaded do collected. correctly 159, 913, "intimate[s] possibility challenge," "might" "contact [on-reservation] justify." 520, P.2d, 1173. Finding position looked instead Commonwealth Edison Co. Montana, 453 609, 101 2946, 69 884 (1981), connected commerce limited 521, 1174. Agreeing rejected challenge. 10 again participating curiae, urged approach case. Unlike could withstand traditional analysis. conceded laws, extent self-government, control conduct maintained, issue interfered thus right self-government. record and, indeed, indicated effect.9 11 Supreme quashed, writ certiorari. 511, 1159 following question: 12 "Does Tribe?" 485 1005, 108 1466, 99 696 (1988). 13 affirm judgment Appeals. II varied course past century. one authorized Congress; recently, have prohibited Congress. changed these aspect evolution recently discussed detail South Carolina Baker, 505, 1355, 592 During first third century, frequently invalidated arguably indirect Government instrumentalities application "intergovernmental immunity" doctrine. "was based rationale income party contract government 'on' burdened government's enter into contract." 518, 1364. decided 1922, applied invalidate derived lessee sale produced land. Gillespie Oklahoma, 257 501, 42 171, 66 338 (1922). Consistently view prevailed, "a upon profits direct hamper effort make best wards." 506, 173 (citing Weston Charleston, Pet. 449, 468, 481 (1829)). reasoning used variety time.10 16 Shortly after reaching zenith decision, started long path decline "thoroughly repudiated" 1365. 1932, four Members unsound should overruled. Burnet Coronado & Co., 285 393, 401, 443, 445, 76 815 (Stone, dissenting); id., 405, 446 (Brandeis, dissenting). Five years later, took step direction, private contracting fall Government. James Dravo Contracting 302 134, 208, 155 (1937). "With conferring dealing rejected, immunities recognized prior one, eliminated." 521-522, 1366. Specifically, 907 (1938), squarely overruled Gillespie, decided, act affirmatively ibid. Oklahoma Tax Comm'n Texas 336 342, 561, 93 721 (1949). 17 sum, settled authorization, cannot directly. McCulloch Maryland, Wheat. 316, 579 (1819). clear shared whose benefit holds trust. Blackfeet 764, 2402, 753 (1985). current doctrine, whom business, though financial tribe. 765, 2402; 523, Although lessee's therefore "automatically exempt taxation," does, course, retain grant immunity. Mescalero Jones, 411 145, 150, 1267, 1271, 36 114 (1973). Whether shall "is essentially character." 365-366, 573-574. 18 us either plain implication.11 consider burden" unconstitutional. III 19 primarily exercise examining intent, serves necessary "backdrop" process. Cf. Rice Rehner, 463 713, 719, 103 3291, 3295, 77 961 (1983) (quoting McClanahan Arizona Comm'n, 164, 172, 1257, 1262, 129 (1973)). As result, questions area resolved reference standards developed areas controlled "mechanical absolute conceptions sovereignty." 2584, 665 (1980). Instead, analysis involved. Each "requires interests." 838, 3398, 1174 (1982). pre-emptive force legislation, cognizant policies underlie field issue. bears emphasis although silence longer entails broad-based fe eral cases expressly—as compared impliedly—pre-empted note weight courts careful absence action, ambiguities are, rule, favor 20 Against background, argues "federal laws protect self-government strengthen impoverished economies." Brief Appellants 16. Most significantly, contends exhibits strong guaranteeing maximum maintains Governments, acting pursuant Act, accompanying regulations, Code, comprehensive regulatory describes Mexico's responsibilities, contrast, "significantly limited." 21. weighing respective concludes unduly promoting self-sufficiency justified adequate interest. disagree. it, rather "unallotted . may, Interior, purposes, council ., ten thereafter minerals quantities." 396a. Senate House Reports accompanied moreover—even considered broadest possible terms—shed intent concerning S.Rep. 985, 75th Cong., 1st Sess. (1937); H.R.Rep. 1872, 3d (1938). Both reflect proposed appropriate committees, recommended pass amendment. Beyond procedural summary, rely Secretary's letter transmittal describe purpose intended, disarray area, obtain uniformity so practicable relating purposes," particular, designed "bring matters harmony Act." 1, 3; 2, 3. contains passage: 22 "It believed property. stated, locating taking manner locations States; procedure applying claim domain. For instance, domain discoverer deposit gets extralateral rights follow ore beyond side lines indefinitely, June 1919, he confines survey markers 600 feet 1,500 claim. draft bill herewith permit obtaining sufficient necessity attending controversies." 2; added). 23 sentence paragraph, 938 embodies tribes. finds proposition raised tribe's nonmembers. Applying rule directly "Congress intention [lift exemption] unmistakably clear," 2403, Act," 768, 2404. observation frustrate "ensur[ing] receive 'the property,' [S.Rep. at] 2." 5. 24 To seeks property" talismanic effect, words demonstrate intended guarantee profit available overstates nothing remarkable profitable revenue. however quite remarkable, indeed unfathomable view, suggest state-imposed obstacles profitability attaching happened include phrase property." Read possible, paragraph "disadvantages [leasing rights] domain." 2. By 1938, established Mid-Northern Walker, 268 45, 45 440, 841 (1925). apparent concerned unavailability Nor read effect. think stands creating revenue intend authorize royalties. agree badly needed revenue, find further supposition barriers maximization. transmittal, permissively goals resolve independence, supports more. 26 Our review preceded expansive purpose. supplies background against 1891. Feb. 28, 1891, 3, 795, 397 (1891 Act). empowered grazing "occupied who bought same," interpreted inapplicable reservations. British-American Producin Board Equalization 299 161-162, 57 132, 81 95 (1936). created Order—like Reservation—was until almost decades later. debate share reservations,12 finally 1927 1927, 44 (part 2) 1347, 398a (1927 27 While 1891 Acts prevailing powerless Just two treaty 1924, 43 244 (1924 version 398. Producing Equalization, supra (applying 1924 uphold Reservation). significantly 398c. reservations, norm very start. is, accordingly, form read. 28 unconvinced contrast between repeal diametrically change implicitly barring repealer clause "[a]ll Act[s] parts hereby repealed." 348. infer preceding, non conflicting like provision, incorporated, need go conclude close door easily explained contemporaneous permitted provided. time enacted, replaced permitting disapproval.13 Congress' approaches lessees.14 29 nonetheless (1980), compel conclusion preempted pressing argument, ignores admonition included preemption test 3398; 2584. 30 addressed motor carrier license fuel logging company's roads solely Significantly, "built, policed exclusively Government, contractors," 2587, "unable identify function service [it] performed assessment reservation," 148-149, 2586-2587. 174, 2601 (Powell, concurring) ("The raising cost exercises control"). undisputed Bracker ultimately fell 151, 2587. Based collection undermine "in context undertaken regulate minute details" timber operations, pre-empted. 149, 2586. 31 Bd. similar factual scenario. late 1960's, closed high school served children. firms hired build asserted legitimate 843-846, 3401-3403. Also And finally, scheme. 839-842, 3399-3401. concluded: "Having declined take responsibility education children, precluded scheme education—a 'left duties responsibilities.' " 843, 3401 Warren Trading Post 380 685, 691, 1242, 1246, 165 (1965)). 32 findings clearly distinguish conducting Cotton," costing $3 million year. Indeed, concedes 1981 through 1985 operations $89,384, ost disproportionate $2,293,953 Cotton. 13-14. Neither proportionality States.15 Rather, complete abdication noninvolvement unlike taxes," 15, could, fact, increase adversely affecting development, regulations extensive,16 33 construction, activity, save it. unusually large Tribe.17 reasonable marginal effect demand rate. Any impairment favoring exploitation resources caused effects, too insubstantial pre-emption. burdens purpose, some special factor pre-1937 immunity.18 ad erse finances strike Absent explicit guidance Congress, long-discarded thoroughly IV 34 taxes—"insofar taxes"—impose "an commerce." 33. relies three facts: (1) activity; (2) competitors pay (3) 35 pointed out arise attempts If unitary derives several States, borders.19 Exxon Wisconsin Department Revenue, 447 207, 2109, formula scope borders Reservation. States. therefore, governmental entities, Washington Confederated Tribes Colville Reservation, 2069, (1980) (Indian oust cigarette sales customers transaction). sovereign undoubted prohibit State, both, power, exists. 617, 2953 (noting place Montana—although much State—no nexus problem existed). Unless otherwise, sovereigns true producers. But discriminatory where treat transported away differently treats sold reservation." 157-158, 912. Similarly, administered evenhanded uniform State—both off 37 persuasive payments lessees, generally, whole. 6, argument. First, members intangible citizenship society measured dollars cents; moreover, capita citizens. Second, community located—must Keystone Bituminous Coal Assn. DeBenedictis, 480 470, 491, 21, 107 1232, 1245, 94 472 explained: 38 "[T]here reasonably been: 39 'Nothing familiar imposition class individuals enjoy expenditure, responsible condition remedied. 40 'A benefits. said, means distributing government. constitutionally entitled enjoyment privileges society, safeguarded devotion preclude levying except compensate them, involve abandonment fundamental principle government—that exists common good.' Carmichael Southern Coke 301 495, 521-523 [57 868, 878-879, 1245] (1937) (citations omitted). 41 "There reason suppose latitude afforded somehow divested merely connection commerce; particularly levied State." 622-623, 2955-2956. asks divest normal "some connection" connection, enough. attract lessees. existence limit leases—just doubt arrangements—but precisely granting contractors (1938); 319 598, 63 1284, 87 1612 (1943); (1949); Moe Salish Kootenai Flathead 425 463, 96 1634, (1976); V noting address apportioned. briefs addressing question—including Tribe—have uniformly taken meaning Clause. supported text itself. Article I, 8, cl. Power foreign Nations, Tribes." draws distinction "Indian Chief Marshall observed Cherokee Nation Georgia, 18, (1831): "The objects regulating directed, divided classes—foreign nations, states, Tribes. When forming article, convention them distinct." language admits treating nations applications. maintaining free trade implementing McLeod J.E. Dilworth 322 327, 330, 64 1023, 1025, 88 1304 (1944); Pike Bruce Church, Inc., 137, 90 844, 174 (1970), central plenary legislate affairs, Morton Mancari, 417 535, 551-552, 2474, 2483-2484, 290 (1974); F. Cohen, Handbook Law 207-208, nn. 9-11 extensive Clause, premised structural understanding unique role system readily imported involving notably, discussion taxation" demonstrates, territory makes inappropriate "among" mutually exclusive territorial "with" 46 Accordingly, occasion modify comment case: 47 "Tribal differences nature treacherous import notions properly other." 143, 2583. 49 Affirmed. MARSHALL join, dissenting. 51 appeal, centrally concerns boundaries [the Tribe's] self-government." 141, 2582, basic principles define established. today, faithfully reciting principles, less faithful application. Pre-emption matter goal determine Petroleum's statutes regulations. First foremost, look govern statute itself expresses views Part I below reveals, foreclose kind imposed. indications question. Because dissent.1 53 entered Petroleum. silent But, (1985), eloquent forcefully result reached majority. 54 held, despite authorization uthority treaty.2 May 29, 210, 244, 398 said respects unrestricted directed cause assessed presumed mere abrogated 765-766, 2402-2403. 55 "comprehensive legislation," 763, 2401, containing provisions 'inconsistent herewith,' quoting 396a, canons applicable governing Indians, incorporating earlier laws. context, consent required "indication incorporate Interpreting preserving "satisfy requiring construed liberally reflected history: achieve leasing, harmonize 1934, 576, 16, 987, codified 476 (IRA), ensure property.' 56 majority appropriately acknowledges knew leaving interests. Ante, 183, narrow authority. takes something completely comes expends considerable energy attempting view. "fully non-member lessees," ante, 183 notes pre-1938 mineral-leasing (including seq., relevance ), (or "sovereigns"), contracted Indians. (1922) net holder lease). "[b]y disapproval." 182. From this, infers maintain status quo regarding saying nothing, quo. cannot, reasons, scrutiny. correct seeking changes jurisprudence, defeat majority's theory. fundamentally, court-centered fails due significant event: major embodied IRA. 59 Holmes' March 7, 1938. majority, decided. reveals assumed final before Producers. chronology somewhat misleading, realities process 60 drafted submitted Committees Affairs 17, 1937. Sess., (Senate Report); (1938) (House Report).3 reported Committee July 1937, recommendation passed Report, 1. August Cong.Rec. 8399. Producers, during period which, acknowledges, statute's meant lessees' bill, debate, 83 6057-6058. 61 technically become announcement formulated, Committees, referred amendment, Senate, Up statute, clear, lacked wrought attention House. defies historical sense centerpiece decided.4 62 put forward sensible explanation explain, crafted, proposed, IRA worked marked principal goals: 'to rehabilitate Indian's life him chance develop initiative destroyed century oppression paternalism.' 152, 1272, (1973), 1804, 73d 2d (1934). reviewing pre-1934 statutes, wanting respects. gave "voice" "adequate Act" "these undermined" explicitly force. 5.5 observation, 182, "[t]here 'backdrop' read" dispositive. IRA, few inform interpretation, rejection assumptions providing based. expectation animated General Allotment 119, 388, expiration 25-year period, difference citizens: come end, assimilated freely alienable surplus opened development. generally 131-132 (1982); Readjustment Affairs: Hearings H.R. 7902 (History Policy), pt. 9, pp. 428-489 (1934); 729 F.2d 1192, 1195 (CA9 1984), aff'd, With passage eventual remained allotment policy, delays full implementation became evident leasing. Such periods up 383, increasingly longer-term necessity. A pattern soon developed: extending reserved Subcommittee 191-192, 281, 444-445 (1920). insistence Subcommittee, pattern. 386, 68th (1924); Amicus Curiae O.T.1983, 83-2161, 16-26. anxious open Attorney controversial Lands 1920, 437, Op.Atty.Gen. 181 (1924) (opinion then-Attorney Harlan Stone), litigation. Development Mining Leases Reservations, S. 1722 3159 69th 29-30 (1926). General's prevail courts, entitlement undermined. uncertain climate, viewed compromise: acquiesced States' sharing activities; return, avoided obliterated hope 55, 61, 63, 98-99. 14, 24-25, 33-34 (1926).6 67 political climate dramatically 1934 '[t]he repudiated' antithetical 479, 1644, (1976), Mattz Arnett, 412 481, 496, 2245, 2253-2254, 92 mistake impute compromises tailored bring line radically altered set 68 Furthermore, undone limiting powers past. interpreting request, realized assertions autonomy foster seem novel, likely expense expectations. governments administrative officials trespassed realm autonomy, presuming departmental arbitrary fiat, trespasses impaired vested local challenged 'Power rightfully conferred necessarily cease exist non-user'. [IRA], affording assistance developing mechanisms government, expected conditions led various agencies deal competence themselves." Powers Tribes, I.D. 28-29 70 noted: "Chief pertaining taxation." 46. spirit Department, done room operate sphere unimpeded never freedom product unfortunate affairs remedy. choose interpretations One, adopted focuses leading shortly began, motivating latter compelling. contrary activities.7 constitute, says, "return [the] doctrine" 187. fuller underlying mid- late-1930's continuing, part, time. 72 Even amply routine tools otherwise distorts standard purports apply. Instead engaging tribal, precedents, Board, 3398-3399, inexorable zero." Teamsters 431 324, 23, 97 1843, 1858 396 (1977). approach, excluded seek extreme hardly "flexible" 184. identified "two independent assertion reservations." 142, impermissible intervention ruled them." Williams Lee, 358 217, 220, 79 269, 270-271, 251 (1959). Alternatively, matter. 688-690, 1244-1245, (1965). These methods overlap. "platonic" concept. growing tradition, actively legislation. recognize interests," encouragement [Indian] development" Navajo, 3398-3399. elements traditionally resulted finding present. 74 pervasive." 839, 3399. Provisions stages auction bidding supervised Interior. 396b. Successful furnish bond secure compliance lease terms, 396c, les ee's rules 396d. Longstanding promulgated details process, CFR 211.3 (1988), reject bids lessor, 211.3(b). sets limitations, 211.9, term lease, 211.10, rates, methods, times payment, §§ 211.13 211.16. controls start, 211.20, supervisory personnel conservation prevention waste, 211.19-211.21. Additional restrictions placed Royalty Management 2447, 1701 safeguards inspection, collection, auditing, security, requirements 75 Apache, supplement guidelines, Administration area.8 1-7 1(a)(3). just Apache: engaged concerted sustained undertaking manage reservation's specifically members." 462 341, 2378, 2390, 611 (1983). extensive. wells, "exclusive," ado claimed tax.9 reliance "[t]his it," 186, absolutist delicate repudiated. "[C]omplete noninvolvement," 185, standard. "would threaten overriding objective will 'receive whatever [their reserves are] capable yielding,' "reduc[e] diminis[h] enterprise potential contractors." reduce funds meet obligations schemes. 2587-2588, 78 errs adopting "exclusivity," places undue significance benefited activities.10 Concededly, spend money indirectly record, infrastructure appears accept vastly disproportionate, must: $89,384 services, speaks itself.11 deems legally irrelevant avoid "proportionality requirement" notion quid pro notion, drawn analysis, 189-190, inapposite context. calls consideration another. insignificant expenditures, reflecting minimal interference exclusion proportion animate jurisprudence. sorely underestimates degree affects Apache. Assuming continues levels, remain 75% (14% opposed gross value) disturbed fact: fou plans dig new proof positive deter drilling. infield "infill") existing producing efficiency drainage leased. Tr. 41-42, 68; Meyers, Terms 468 (7th ed. 1987). An infill no-risk proposition, productive. Therefore, willingness drill legitimately long-term planning risk, 450, probability producer's competitiveness Jicarillaleases. 68, 504. "[B]oth companies acquire dependent balance deterrents advantages Where struck predicted, many variables involved." Trade Commission, Staff Report (1975) (FTC Report). Dual inevitably balance. 80 logic dictates size importance economy. California Cabazon Band Mission 202, 218, 1083, 1093, (noting, invalidating bingo games constituted sole income). too, economy—a reserves. 159 (oil 90% income); FTC 10; Anders, Energy, Economic Development, J. Contemp. Business where, producers, considered.12 widely perceived interests.13 seen fit renders threat always inherent apparent.14 market bear inevitable point ceiling yet level combined proved case-specific showing conflict sufficient. observes Tribe," "indirect insubstantial," explain why interferences dramatic magnitude Crow 484 997, 98 638 threshold. 1245-1246, 2% proceeds trader "financial trader] addition prescribed, thereby disturb disarrange plan dissenters less-than-1% down "relatively trivial" "unlikely serious business," 2591 (STEVENS, undermines here. straightforward. here resource depends. producers' activities, predecessors, core policy. every advance Indians' encourages assert area; On balance, asserts desire insufficient encouraging [this] area." 845, 3402. 84 respectfully dissent. reads follows: "Executive Mansion, February 1887 ordered Territory surveyed, embraced townships, viz: "27, north, ranges east, west; west west, south half township range be, hereby, apart Indians: Provided, deprive settler disposition "GROVER CLEVELAND" 875. defined subsequent Orders. 681-682, 684-685 (Executive Orders Presidents Roosevelt Taft); 133-134, 899-900, Effective January 1988, possessory interests—including leasehold interests—held taxpayers Possessory Interest 88-R-152, reprinted Reply 4-19 (filed Mar. 1988). refund decision. assignors 1170, 1171 N.M.Stat.Ann. 7-29-1 (1986); Conservation 7-30-1; Emergency 7-31-1; Ad Valorem Production 7-32-1; Equipment 7-34-1. entire "26Petitioners contend value, violation arises jurisdictions multistate justify. E.g., Standard Peck, 342 382, 384-385, 309, 310-311, 427 (1952). occurring Dept. 219, 2118, (1980); Association Stevedoring Cos., 435 734, 746, 1388, 1397, 682 (1978). "This bearing petitioners' petitioners assertion, occurs attempted levy circumstance, challenge asserting create ratification, cases, cours , intimate challenge." 912-913 tended 1981-1985 $2,293,953, receiving equivalent return. $47,483,306 on-reservation, $10,704,748 spends year discriminate services; p ovides wrote: state's non-discriminatory dollar spent civilized citizens, alike, businesses, state." 19. issue; [on] sovereignty"; "shows signs disrupting burden"; consultant charge Cotton." 522, 1175. Choctaw, O. G.R. Harrison, 235 292, 27, 234 (1914), leasehold, Illuminating 240 453, 779 (1916), Howard Gipsy 247 503, 426, 1239 (1918) (per curiam ); Large Howard, 248 549, 416 (1919) valorem circumstances, Jaybird Weir, 271 592, 1112 press Appeals, us. briefed carefully recounted L. Kelly, Policy 48-103 (1968) Kelly). Of significance, "are 'owned States,'" 189. L.D. 139, 144. such, Two Stone rendered concluding 181. next years, number solutions considered. example, 1926, Representative Carl Hayden introduced accordance lieu 371/2 royalties, rent, bonuses Kelly 78. building schools attended 79. attached how share. 88-89. allowed holding plainly foreshadowed preceding decade. 174-175. actually handed dissent ascribes 197-198. contrary. incorporation turned itself, exemption "lifted clear." 2402. stressed "contains reverse implication incorporated "does satisfy 766-767, 2403-2404. entail prohibits Financing 1974, 77, 1451 Self-Determination Education Assistance 1975, 2203, 450 "evidence varying degrees development," 155, 2082, instructive Crude Windfall Profit 1980, 229, 4986 windfall exempted certain 4994(d), "oil 96-394, (1979). onf.Rep. 96-817, U.S.Code Cong. Admin.News 410, 471. self-sufficiency, seems unlikely inclined today. Not nightmarish burdens, strict relationship collector. 521-523, 1245 provide, offered specified notice bidding, 211.3(a) doing," 211.3(b), corporate bidders submit detailed information officers, directors, shareholders, finances, 211.5, 2,560 acres, 211.10. rents 211.12, 211.13(a), inspection premises records, 211.18. Other spacing, drilling, plugging reporting environmental protection. 3160.0-1—3186.4 anyone Administration, post bond, 4(B), covered 5(C)(2), comply protection ordinance, 6(A)(3). reexamine summary affirmance Ninth Circuit's Montana's coal mined summarily aff'g 819 895 Circuit noted, negative marketability Montana. Solicitor urging "extraordinarily high." Motion Affirm O.T. 1987, 87-343, 12. According expert, effective 32.9 "more twice F.2d, 899, BLACKMUN's "enormous revenues" generated 641-642, (1981) (dissenting opinion). important keep mind taxpayers. supporting Association, Texaco Chevron U.S.A. Union Company California, Phillips Company, Wilshire Texas, Corporation, Mobil Exploration North America Anadarko Southland Marathon Company. Hans Rees' Sons, ex rel. Maxwell, 283 123, 385, 389, 879 (1931), "When jurisdictions, competent lay lies within, borders, apportionment, tends method, albeit fair face, operates reach transactions jurisdiction." today addresses, pre-emption, applies problems equated opinion. dated 1887. 299, provision: "improvements, output mines rights, property, assets began 1935 1936. 7815 (1935) (concerning 2638). beginning, promoted "and thereunder organization rehabilitation matters." Letter 1936, 2638, Ickes Rep. Will Rogers, Chairman Petitioner 1983, 6. inference draw weakened developer Wyoming. Gillespie. 387, 628. excise overrule 367, 574-575, enacting prudent continued uncertainty wished perpetuate notes, 178-180, proposing advised technical favorable comments Department's forth parity respect. compromise, implemented, freed chose, activities. ambiguous, precedents consistently 143-144, 2583-2584, canon reaches contemplated specify "may superseded provisions" 211.29 underscores comprehensiveness area: force, Land Management. 3162.3-1(a) Petroleum, 189, precedents. contractor justification" "[p]resumably, contractor's] reimburse provides." 3401-3402, 9. "unpersuaded tax]." 10, 3402, 10. distribution oil-and-gas-related 5-year $1,206,800; $736,358; spent, most, $89,384. 10-11, 8. event, (Montana $500,000 25% road employees suppliers mine). 901, Snipp, American Natural Resource Am.J.Econ. Soc. 457, Review Final 339, 343-344, 347 (1977) (concluding lower taxation); Task Force Seven, Protection, Commission 145 (Comm. Print 1976). Alth ugh relied (smokeshops) basically importing goods 2589. themselves perhaps delegated so." 156, 2590.

Classification Label: 1