118 S. Ct. 948; 140 L. Ed. 2d 30; 1998 U.S. LEXIS 1449; 66 U.S.L.W. 4145; 98 Cal. Daily Op. Service 1335; 98 Daily Journal DAR 1839; 11 Fla. L. Weekly S 337; 1998 Colo. J. C.A.R. 891; 11 Fla. L. Weekly Fed. S 337
The Court decided unanimously that the land was not the tribe's land subject to the tribal tax, even though it was owned by the tribe, because it was not part of a Native American reservation. Because all but one reservation in Alaska (the Annette Island reservation of the Tsimshian) had been eliminated by the Alaska Native Claims Settlement Act of 1971, the decision had the practical effect of prohibiting almost all Indian tribes in Alaska from collecting taxes for activities conducted on tribal land. Taxing authority is reserved as a right of the states and federal government.
The Indian Reorganization Act (IRA) of June 18, 1934, or the Wheeler–Howard Act, was U.S. federal legislation that dealt with the status of American Indians in the United States. It was the centerpiece of what has been often called the "Indian New Deal". The major goal was to reverse the traditional goal of cultural assimilation of Native Americans into American society and to strengthen, encourage and perpetuate the tribes and their historic Native American cultures in the United States.
Venetie, is a census-designated place (CDP) in Yukon–Koyukuk Census Area, Alaska. At the 2010 census, the population was 166, down from 202 in 2000. It includes the Village of Venetie, a Gwich'in tribal entity designated in the 1971 Alaska Native Claims Settlement Act.
Tribal sovereignty in the United States is the concept of the inherent authority of indigenous tribes to govern themselves within the borders of the United States.
The Uintah and Ouray Indian Reservation is located in northeastern Utah, United States. It is the homeland of the Ute Indian Tribe, and is the largest of three Indian reservations inhabited by members of the Ute Tribe of Native Americans.
The Omaha Reservation of the federally recognized Omaha tribe is located mostly in Thurston County, Nebraska, with sections in neighboring Cuming and Burt counties, in addition to Monona County in Iowa. As of the 2020 federal census, the reservation population was 4,526. The tribal seat of government is in Macy. The villages of Rosalie, Pender and Walthill are located within reservation boundaries, as is the northernmost part of Bancroft. Due to land sales in the area since the reservation was established, Pender has disputed tribal jurisdiction over it, to which the Supreme Court ruled unanimously in 2016 that "the disputed land is within the reservation’s boundaries."
Montana v. United States, 450 U.S. 544 (1981), was a Supreme Court case that addressed two issues: (1) Whether the title of the Big Horn Riverbed rested with the United States, in trust for the Crow Nation or passed to the State of Montana upon becoming a state and (2) Whether Crow Nation retained the power to regulate hunting and fishing on tribal lands owned in fee-simple by a non-tribal member. First, the Court held that Montana held title to the Big Horn Riverbed because the Equal Footing Doctrine required the United States to pass title to the newly incorporated State. Second, the Court held that Crow Nation lacked the power to regulate nonmember hunting and fishing on fee-simple land owned by nonmembers, but within the bounds of its reservation. More broadly, the Court held that Tribes could not exercise regulatory authority over nonmembers on fee-simple land within the reservation unless (1) the nonmember entered a "consensual relationship" with the Tribe or its members or (2) the nonmember's "conduct threatens or has some direct effect on the political integrity, the economic security, or the health or welfare of the tribe."
Menominee Tribe v. United States, 391 U.S. 404 (1968), is a case in which the Supreme Court ruled that the Menominee Indian Tribe kept their historical hunting and fishing rights even after the federal government ceased to recognize the tribe. It was a landmark decision in Native American case law.
City of Sherrill v. Oneida Indian Nation of New York, 544 U.S. 197 (2005), was a Supreme Court of the United States case in which the Court held that repurchase of traditional tribal lands 200 years later did not restore tribal sovereignty to that land. Justice Ruth Bader Ginsburg wrote the majority opinion.
Okla. Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Okla., 498 U.S. 505 (1991), was a case in which the Supreme Court of the United States held that the tribe was not subject to state sales taxes on sales made to tribal members, but that they were liable for taxes on sales to non-tribal members.
Bryan v. Itasca County, 426 U.S. 373 (1976), was a case in which the Supreme Court of the United States held that a state did not have the right to assess a tax on the property of a Native American (Indian) living on tribal land absent a specific Congressional grant of authority to do so.
The United States was the first jurisdiction to acknowledge the common law doctrine of aboriginal title. Native American tribes and nations establish aboriginal title by actual, continuous, and exclusive use and occupancy for a "long time." Individuals may also establish aboriginal title, if their ancestors held title as individuals. Unlike other jurisdictions, the content of aboriginal title is not limited to historical or traditional land uses. Aboriginal title may not be alienated, except to the federal government or with the approval of Congress. Aboriginal title is distinct from the lands Native Americans own in fee simple and occupy under federal trust.
Merrion v. Jicarilla Apache Tribe, 455 U.S. 130 (1982), was a case in which the Supreme Court of the United States holding that an Indian tribe has the authority to impose taxes on non-Indians that are conducting business on the reservation as an inherent power under their tribal sovereignty.
Oklahoma Tax Commission v. Sac & Fox Nation, 508 U.S. 114 (1993), was a case in which the Supreme Court of the United States held that absent explicit congressional direction to the contrary, it must be presumed that a State does not have jurisdiction to tax tribal members who live and work in Indian country, whether the particular territory consists of a formal or informal reservation, allotted lands, or dependent Indian communities.
Kerr-McGee v. Navajo Tribe, 471 U.S. 195 (1985), was a case in which the Supreme Court of the United States held that an Indian tribe is not required to obtain the approval of the Secretary of the Interior in order to impose taxes on non-tribal persons or entities doing business on a reservation.
Williams v. Lee, 358 U.S. 217 (1959), was a landmark case in which the Supreme Court of the United States held that the State of Arizona does not have jurisdiction to try a civil case between a non-Indian doing business on a reservation with tribal members who reside on the reservation, the proper forum for such cases being the tribal court.
United States v. John, 437 U.S. 634 (1978), was a case in which the Supreme Court of the United States held that lands designated as a reservation in Mississippi are "Indian country" as defined by statute, although the reservation was established nearly a century after Indian removal and related treaties. The court ruled that, under the Major Crimes Act, the State has no jurisdiction to try a Native American for crimes covered by that act that occurred on reservation land.
Both Oklahoma Territory and Indian Territory contained suzerain Indian nations that had legally established boundaries. The US federal government allotted collective tribal landholdings through the allotment process before the establishment of Oklahoma as a state in 1907. Tribal jurisdictional areas replaced the tribal governments, with the exception of the Osage Nation. As confirmed by the Osage Nation Reaffirmation Act of 2004, the Osage Nation retains mineral rights to their reservation, the so-called "Underground Reservation".
Yellen v. Confederated Tribes of the Chehalis Reservation, 594 U.S. ___ (2021), was a United States Supreme Court case dealing with the classification of Alaska Native corporations (ANCs) for purposes of receiving funds set-aside for tribal governments under the CARES Act. In a 6–3 decision issued in June 2021, the Court ruled that ANCs were considered to be "Indian tribes" and were eligible to receive the set-aside funds.
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