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".
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 Oklahoma Indian Welfare Act of 1936 is a United States federal law that extended the 1934 Wheeler-Howard or Indian Reorganization Act to include those tribes within the boundaries of the state of Oklahoma. The purpose of these acts were to rebuild Indian tribal societies, return land to the tribes, enable tribes to rebuild their governments, and emphasize Native culture. These Acts were developed by John Collier, Commissioner of Indian Affairs from 1933 to 1945, who wanted to change federal Indian policy from the "twin evils" of allotment and assimilation, and support Indian self-government.
The Indian Gaming Regulatory Act is a 1988 United States federal law that establishes the jurisdictional framework that governs Indian gaming. There was no federal gaming structure before this act. The stated purposes of the act include providing a legislative basis for the operation/regulation of Indian gaming, protecting gaming as a means of generating revenue for the tribes, encouraging economic development of these tribes, and protecting the enterprises from negative influences. The law established the National Indian Gaming Commission and gave it a regulatory mandate. The law also delegated new authority to the U.S. Department of the Interior and created new federal offenses, giving the U.S. Department of Justice authority to prosecute them.
The Cherokee Tobacco Case, 78 U.S. 616 (1870), is a United States court case with implications relating to tribal sovereignty in the United States.
Walz v. Tax Commission of the City of New York, 397 U.S. 664 (1970), was a case before the United States Supreme Court. The Court held that grants of tax exemption to religious organizations do not violate the Establishment Clause of the First Amendment. It was the first case to articulate the "excessive entanglement doctrine" that one year later became the third prong of the Lemon test.
Regan v. Taxation with Representation of Washington, 461 U.S. 540 (1983), was a case in which the United States Supreme Court upheld lobbying restrictions imposed on tax-exempt non-profit corporations.
Solem v. Bartlett, 465 U.S. 463 (1984), was a United States Supreme Court case involving Indian country jurisdiction in the United States that decided that opening up reservation lands for settlement by non-Indians does not constitute the intent to diminish reservation boundaries. Therefore, reservation boundaries would not be diminished unless specifically determined through acts of Congress.
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.
Chickasaw Nation v. United States, 534 U.S. 84 (2001), was a case in which the Supreme Court of the United States held that Indian tribes were liable for taxes on gambling operations under 25 U.S.C. §§ 2701–2721.
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.
Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973), was a case in which the Supreme Court of the United States held that a state could tax tribal, off-reservation business activities but could not impose a tax on tribal land, which was exempt from all forms of property taxes.
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.
The Cherokee Commission, was a three-person bi-partisan body created by President Benjamin Harrison to operate under the direction of the Secretary of the Interior, as empowered by Section 14 of the Indian Appropriations Act of March 2, 1889. Section 15 of the same Act empowered the President to open land for settlement. The Commission's purpose was to legally acquire land occupied by the Cherokee Nation and other tribes in the Oklahoma Territory for non-indigenous homestead acreage.
An Organic Act is a generic name for a statute used by the United States Congress to describe a territory, in anticipation of being admitted to the Union as a state. Because of Oklahoma's unique history an explanation of the Oklahoma Organic Act needs a historic perspective. In general, the Oklahoma Organic Act may be viewed as one of a series of legislative acts, from the time of Reconstruction, enacted by Congress in preparation for the creation of a united State of Oklahoma. The Organic Act created Oklahoma Territory, and Indian Territory that were Organized incorporated territories of the United States out of the old "unorganized" Indian Territory. The Oklahoma Organic Act was one of several acts whose intent was the assimilation of the tribes in Oklahoma and Indian Territories through the elimination of tribes' communal ownership of property.
Wagnon v. Prairie Band Potawatomi Indians, 546 U.S. 95 (2005), was a case in which the Supreme Court of the United States held that a state's non-discriminatory fuel tax imposed on off-reservation distributors does not pose an affront to a tribe's 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.
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 the Oklahoma and Indian Territories 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".
