washington confederated tribes argued october decided june together washington et also appeal confederated tribes colville indian reservation et al washington also appeal argued see infra cases concern challenges several indian tribes efforts state washington apply various state taxes laws transactions activities occurring indian reservations washington imposes cigarette excise tax sale use consumption handling possession distribution cigarettes within state also imposes general retail sales tax sales personal property including cigarettes state sought compel indian retailers collect taxes respect sales cigarettes latter tax respect sales goods well addition state sought apply motor vehicle excise tax mobile home camper trailer taxes imposed privilege using covered vehicles state vehicles owned tribes members used reservation finally state took steps assume civil criminal jurisdiction affected reservations indian tribes involved litigation adopted ordinances imposing taxes upon sales cigarettes actions brought federal district sought declaratory injunctive relief enforcement state sales cigarette taxes particular state seizure untaxed cigarettes destined delivery reservations contending taxes lawfully applied tribal cigarette sales addition tribes challenged state efforts apply vehicle excise taxes vehicles asserted state assumption jurisdiction invalid complaints alleged inter alia challenged taxes contrary indian commerce clause injunctive relief enforcement state statutes sought district convened pursuant applicable requirement ed injunction restraining enforcement state statute shall granted district upon ground statute unconstitutionality unless application therefor heard determined consolidated proceeding district held jurisdiction cigarette tax applied transactions tribal taxing ordinance constituted impermissible interference tribal retail sales tax applied tribal cigarette sales state impose certain recordkeeping requirements tribes connection various sales vehicle excise taxes imposed vehicles owned tribes members state assumption civil criminal jurisdiction certain tribes unconstitutional enjoined enforcement statutes invalidated state moved unsuccessfully new trial held tribes commerce clause claims insubstantial rendered inescapably frivolous decisions mescalero apache tribe jones mcclanahan arizona state tax defeat application addition tribes attack official seizure cigarettes bound reservations also triggers requirement accordingly jurisdiction appeals authorizes direct appeal order granting injunction suit required act congress heard determined district three judges pp state motion new trial issues issues rendered nonfinal disposition issues parties thus state appeal district resolution two issues timely filed within days denial motion partial new trial days district decision two issues accordingly appeal decision properly pp imposition washington cigarette sales taxes purchases nonmembers tribes valid pp tribes power impose cigarette taxes nontribal purchases since power tax transactions occurring trust lands significantly involving tribe members fundamental attribute sovereignty tribes retain unless divested federal law necessary implication dependent status federal statute showing congressional departure view tribes power tribal powers implicitly divested virtue tribes dependent status pp tribes involvement operation taxation cigarette marketing reservation oust state power exact sales cigarette taxes nonmembers purchasing cigarettes tribal smokeshops principles federal indian law whether stated terms tribal otherwise authorize indian tribes market exemption state taxation persons normally business elsewhere federal statutes indian reorganization act indian financing act indian education assistance act evidencing congressional concern fostering tribal economic development go far grant tribal enterprises selling goods nonmembers artificial competitive advantage business state washington infringe right reservation indians make laws ruled merely result imposing taxes deprive tribes revenues currently receiving pp indian commerce clause force automatically bar state taxation matters significantly touching political economic interests tribes clause may limited role play preventing undue discrimination burdens indian commerce washington taxes applied nondiscriminatory manner transactions within state burden commerce exist reservations without respect tax exemption although result taxes lessen eliminate tribal commerce nonmembers market existed first place claimed exemption taxes taxes burden commerce exist reservations without respect tax exemption tribes failed show business smokeshops significantly reduced state tax without credit compared state tax credit pp direct conflict state taxes tribes cigarette ordinances warrant invalidation state taxes grounds violation principle tribal pp state may validly require minimal burden tribal smokeshops affix tax stamps purchased state individual packages cigarettes prior time sale nonmembers tribe cf moe salish kootenai tribes state recordkeeping requirements valid toto tribes failed demonstrate requirements exempt sales reasonably necessary means preventing fraudulent transactions pp state interest taxing nontribal purchasers outweighs tribal interest may exist preventing state imposing taxes pp state interest enforcing taxes sufficient justify seizure unstamped cigarettes contraband tribes cooperate collecting taxes pp motor vehicle mobile home camper trailer taxes properly imposed upon vehicles owned tribes members used reservations moe supra pp district erred holding state assumption civil criminal jurisdiction makah lummi reservations unlawful washington yakima indian nation controlling white delivered opinion burger blackmun powell stevens joined parts ii iii vi brennan marshall joined parts ii iii iv except vi stewart joined parts ii iii vi rehnquist joined brennan filed opinion concurring part dissenting part marshall joined post stewart filed opinion concurring part dissenting part post rehnquist filed opinion concurring part concurring result part dissenting part post slade gorton attorney general washington argued cause appellants briefs philip austin deputy attorney general richard holmquist senior assistant attorney general timothy malone larry schreiter matthew coyle assistant attorneys general steven anderson argued cause appellees confederated tribes colville indian reservation et al brief robert pirtle alvin ziontz james hovis argued cause filed brief appellee confederated tribes bands yakima indian nation deputy solicitor general claiborne argued cause brief solicitor general mccree assistant attorney general moorman edward shawaker anne fn briefs amici curiae urging reversal filed helena maclay deirdre boggs keith rennie special assistant attorneys general state montana frederick martone salt river project agricultural improvement power district et al briefs amici curiae urging affirmance filed lamar parrish indian pueblo council reid peyton chambers harry sachse assiniboine sioux tribes fort peck reservation et al charles hobbs stephen whilden bertram hirsch national congress american indians et al michael taylor john clinebell jeffrey schuster russell busch robert dellwo filed brief quinalt indian nation et al amici curiae justice white delivered opinion recent terms addressed intricate problem state taxation matters involving indian tribes members moe salish kootenai tribes mcclanahan arizona state tax mescalero apache tribe jones return vexing area present cases although variety questions presented perhaps significant whether indian tribe ousts state power tax purchases nonmembers tribe imposing tax transaction otherwise earning revenues tribal business district held tribes affirm part reverse part cases state washington appeal declaratory judgments permanent injunctions entered district close consolidated proceedings two separate cases raised related issues supp ed first case confederated tribes colville indian reservation state washington civ filed may confederated tribes colville reservation colville makah lummi tribes second america confederated bands tribes yakima indian nation state washington civ commenced july behalf confederated bands tribes yakima indian nation yakima tribe action complainants contended state cigarette tobacco products taxes lawfully applied sales tobacco outlets sought declaratory judgments effect well injunctions barring state taking measures enforce challenged taxes particular plaintiffs sought enjoin state seizing contraband untaxed cigarettes destined delivery reservations colville case tribes also challenged state assumption civil criminal jurisdiction reservations amended pleadings attacked application state vehicle excise taxes vehicles yakima case present latter issues make broad attack application state general retail sales tax transactions time filing two cases pursued closely parallel courses november temporary restraining order state enforcement taxing statutes issued app thereafter complaints sought injunctive relief enforcement state statutes district convened pursuant applicable requirement september issued preliminary injunctions restraining state enforcing challenged taxes tribes app followed extensive discovery parties case reached agreement pretrial orders setting forth facts clarifying issues trial held cases march entered consolidated decision february concluded jurisdiction consider issues presented state cigarette tax applied transactions tribal taxing ordinances constituted impermissible interference tribal state retail sales tax applied tribal cigarette sales applied sales goods state impose certain recordkeeping requirements connection various sales state impose vehicle excise taxes upon vehicles owned tribes members state assumption civil criminal jurisdiction makah lummi tribes unconstitutional enjoined enforcement statutes struck state moved unsuccessfully new trial appeal followed postponed consideration certain jurisdictional questions merits begin sketching relevant factual background seriously dispute thereafter explore jurisdictional questions previously postponed turn merits ii state washington levies cigarette excise tax per carton sale use consumption handling possession distribution cigarettes within state rev code tax enforced tax stamps dealers required sell cigarettes stamps affixed indian tribes permitted possess unstamped cigarettes purposes resale members tribe required regulation collect tax respect sales admin code district found basis examination state authorities legal incidence tax purchaser transactions indian seller buyer state sought enforce cigarette tax seizing contraband unstamped cigarettes bound various tribal reservations claims entitled make seizures whenever cigarettes destined sold without affixation stamps collection tax washington also imposes sales tax sales personal property including cigarettes rev code tax relevant period collected purchaser retailer apply sales reservation indians admin code state motor vehicle excise tax imposed privilege using state motor vehicle rev code supp tax assessed annually relevant period amount fair market value vehicle question addition state imposes annual tax amount fair market value privilege using campers trailers state tribes involved litigation recognized sovereign indian tribe governed business tribal council approved secretary interior colville tribe members live colville indian reservation enrolled members tribe constitute half reservation population lummi tribe approximately members roughly live reservation makah tribe members live reservation colville lummi makah reservations isolated underdeveloped many members reside mobile homes least one automobile used reservation yakima tribe members live reservation enrolled members however constitute less reservation population balance made approximately indians members tribes colville lummi makah tribes nearly identical cigarette sales taxing schemes tribe enacted ordinances pursuant authorized one tobacco outlets ordinances approved secretary interior dealer tobacco outlet federally licensed indian trader three tribes use federally restricted tribal funds purchase cigarettes dealers tribes distribute cigarettes tobacco outlets collect operators outlets wholesale distribution price tax cents per carton cigarettes remain property tribe sale taxing ordinances specify tax passed ultimate consumer cigarettes colville tribe realized approximately cigarette tax lummi tribe realized makah tribe realized colville lummi makah tribes function retailers retaining possession cigarettes sale consumers yakima tribe acts wholesaler purchases cigarettes dealers sells licensed retailers tribe receives markup wholesale price retailers well tax cents per carton requirement tax added selling price yakima tribe derived cigarette business indian tobacco dealers make large majority sales residents nearby communities journey reservation especially take advantage claimed tribal exemption state cigarette sales taxes purchaser saves dollar carton makes trip worthwhile parties agree state able tax sales indian smokeshops eliminate saving stream bargain hunters dry short indian retailer business substantial degree dependent upon status loses status sales fall sharply iii first address jurisdiction hear state appeal two attacks made upon jurisdiction one grounded intricacies repealed statute governing district courts timing state appeal direct appeal lies order granting denying injunction suit required act congress heard determined district three judges time yakima colville cases filed ed provided interlocutory permanent injunction restraining enforcement operation execution state statute restraining action officer state enforcement execution statute shall granted district judge thereof upon ground unconstitutionality statute unless application therefor heard determined district three judges section require constitutional challenge state statute grounded supremacy clause swift wickham addition brought play constitutional claims insubstantial goosby osser argues substantive tax claims raised cases fall one category thus failed trigger government continues attacks state seizure cigarettes perhaps raising genuine commerce clause issues properly characterized challenges constitutionality state statute rather government asserts go constitutionality result obtained use statute find neither contention persuasive original complaints actions contended state taxes unconstitutional indian commerce clause well supremacy clause relying primarily upon language moe salish kootenai tribes asserts tribes commerce clause claims insubstantial moe decided long convened hear cases thus apparent alone dispositive whatever precise thrust language however suggests insubstantiality commerce clause claims us flows mescalero apache tribe jones mcclanahan arizona state tax decided present suits filed think reads much language goosby osser supra made clear constitutional claims lightly found insubstantial purposes indeed goosby explicitly prior decisions sufficient support conclusion certain claims insubstantial unless prior decisions inescapably render claims frivolous say goosby test met neither mescalero mcclanahan inescapably render tribes commerce clause claims frivolous neither holds clause wholly without force situations like present even merely rejects stark rather unhelpful notion commerce clause provides automatic exemptio matter constitutional law cases emphasis added take clause entirely play field state regulation indian affairs addition seems quite clear tribes attack official seizure cigarettes bound reservations also triggers requirement concedes attack raised commerce clause issues maintains tribes target really state enforcement statutes rather discretionary official conduct undertaken pursuant statutes quarrel proposition mere fact executives seek shelter various state statutes necessarily convert suit restrain lawless behavior case phillips situation connection state statutes arises officials accused taking various ultra vires actions seek trace conduct back vague statutes granting broad executive discretion state officials involved attempting enforce state tax laws using tools authorized enforcement state legislature manifested intention continue use tools purpose tools applied cigarettes indian commerce tribes challenged hold suffices bring cases within jurisdictional question postponed relevant colville case concerns timeliness state appeal district resolution issues basically problem notice appeal two issues filed days district decision within days denial state motion partial new trial motion addressed issues question whether motion partial new trial renders nonfinal district holding issues parties merely renders nonfinal disposition issues actually raised new trial motion former state notice appeal issues timely latter notice filed time extent appeal jurisdictionally think filing motion partial new trial circumstances must rendered nonfinal disposition issues parties contrary conclusion serve useful purpose best make little difference save force future appellants include might otherwise narrow motions partial new trials blanket request reconsideration issues worst procedural pitfall devoid sound supporting rationale capable occasionally tripping failed insert line boilerplate file redundant slip paper accordingly hold appeal district holdings properly us turn merits iv moe salish kootenai tribes considered state taxing scheme remarkably similar cigarette sales taxes issue present cases montana sought impose cigarette tax sales smokeshops operated tribal members located leased trust lands within reservation sought require smokeshop operators collect tax upheld tax insofar sales concerned legal incidence fell purchaser hence competitive advantage indian seller business tribal land enjoys cigarette retailers within without reservation dependent extent purchaser willing flout legal obligation pay tax emphasis original upheld collection requirement applied purchases ground minimal burden designed aid state collecting otherwise valid tax moe establishes several principles relevant present cases state may sometimes impose nondiscriminatory tax customers indian retailers business reservation tax may valid even seriously disadvantages eliminates indian retailer business state may impose least minimal burdens indian retailer aid enforcing collecting tax automatic bar therefore washington extending tax collection requirements onto reservation present cases although narrows issues present cases moe definitively resolve several important questions first unlike moe tribes imposes tax cigarette sales obtains revenues participating cigarette enterprises wholesale retail level second washington requires indian retailer keep detailed records exempt nonexempt sales addition simply precollecting tax moe expressed opinion regarding complicated problems enforcement distinctions exempt nonexempt purchasers might entail third moe left unresolved question whether state tax purchases indians members governing tribe washington seeks present cases finally unlike moe washington seized threatens continue seizing shipments unstamped cigarettes en route reservations wholesalers outside state address questions outset state argues colville makah lummi tribes power impose cigarette taxes nontribal purchasers disagree power tax transactions occurring trust lands significantly involving tribe members fundamental attribute sovereignty tribes retain unless divested federal law necessary implication dependent status cf wheeler widely held understanding within federal government always federal law date worked divestiture indian taxing power executive branch officials consistently recognized indian tribes possess broad measure civil jurisdiction activities indian reservation lands tribes significant interest op atty op atty including jurisdiction tax op atty powers indian tribes according solicitor department interior chief among powers sovereignty recognized pertaining indian tribe power taxation except congress provided otherwise power may exercised members tribe far nonmembers may accept privileges trade residence taxes may attached conditions ibid emphasis added tribal powers implicitly divested virtue tribes dependent status found divestiture cases exercise tribal sovereignty inconsistent overriding interests national government tribes seek engage foreign relations alienate lands without federal consent prosecute tribal courts accord full protections bill rights see wheeler supra present cases see overriding federal interest necessarily frustrated tribal taxation even state interests implicated tribal taxes question need decide must remembered tribal sovereignty dependent subordinate federal government tribes contend involvement operation taxation cigarette marketing reservation ousts state power exact sales cigarette taxes nonmembers purchasing cigarettes tribal smokeshops primary argument economic asserted smokeshop cigarette sales generate substantial revenues tribes expend essential governmental services including programs combat severe poverty reservations cigarette purchasers outsiders attracted onto reservations bargain prices smokeshops charge virtue claimed exemption state taxation state permitted impose taxes tribes longer enjoy competitive advantage businesses surrounding areas indeed tribes impose tax transaction state tax also collected price charged necessarily higher tribes placed competitive disadvantage compared businesses elsewhere tribal smokeshops lose large percentage cigarette sales tribes forfeit substantial revenues economic impact argued state taxes federal statutes regulating indian affairs inconsistent principle tribal invalid negative implications indian commerce clause painfully apparent value marketed smokeshops persons coming outside generated reservations activities tribes significant interest cf moe salish kootenai tribes mcclanahan arizona state tax smokeshops offer customers available elsewhere solely exemption state taxation tribes assert power create exemptions imposing taxes otherwise earning revenues participating reservation enterprises assertion accepted tribes impose nominal tax open chains discount stores reservation borders selling goods descriptions deep discounts drawing custom surrounding areas believe principles federal indian law whether stated terms tribal otherwise authorize indian tribes thus market exemption state taxation persons normally business elsewhere federal statutes cited us even given broadest reading fairly susceptible said washington sales cigarette taxes indian reorganization act stat et indian financing act stat et indian education assistance act stat et evidence varying degrees congressional concern fostering tribal economic development none goes far grant tribal enterprises selling goods nonmembers artificial competitive advantage businesses state indian traders statutes et incorporate congressional desire comprehensively regulate businesses selling goods reservation indians cash exchange see warren trading post arizona tax similar intent evident respect sales indians nonmembers tribe washington enabling act stat reflects intent state tax reservation lands income derived therefrom present taxes assessed nonmembers tribes concern transactions personalty substantial connection reservation lands relevant treaties treaty point elliott stat lummi tribe treaty makah tribe stat treaty yakimas stat read recognize inherent tribal power exclude impose conditions permitted enter purchasers entering reservation state agents agreements might make bind finally although tribes perhaps state taxation exercise properly delegated federal power cf fisher district per curiam mazurie infer mere fact federal approval indian taxing ordinances fact tribes exercise congressionally sanctioned powers congress delegated authority valid state sales cigarette taxes otherwise collectible nonmembers tribe washington infringe right reservation indians make laws ruled williams lee merely result imposing taxes deprive tribes revenues currently receiving principle tribal grounded notions inherent sovereignty congressional policies seeks accommodation interests tribes federal government one hand state mcclanahan arizona state tax supra tribes interest raising revenues essential governmental programs interest strongest revenues derived value generated reservation activities involving tribes taxpayer recipient tribal services state also legitimate governmental interest raising revenues interest likewise strongest tax directed value taxpayer recipient state services already noted washington taxes reasonably designed prevent tribes marketing tax exemption nonmembers receive significant tribal services otherwise purchase cigarettes outside reservations longer seriously argued indian commerce clause force automatically bars state taxation matters significantly touching political economic interests tribes see moe salish kootenai tribes supra clause may limited role play preventing undue discrimination burdens indian commerce washington taxes applied nondiscriminatory manner transactions within state although result taxes lessen eliminate tribal commerce market existed first place claimed exemption taxes taxes consideration burden commerce exist reservations without respect tax exemption fault state giving credit amount tribal taxes paid argued credit given tribal retailers actually placed competitive disadvantage compared retailers elsewhere due overlapping impact tribal state taxation argument without force find tribes failed demonstrate business smokeshops significantly reduced state tax without credit compared state tax credit credit prices smokeshops presumably roughly reservation assuming indian enterprises operated efficiency similar businesses elsewhere without credit prices smokeshops exceed reservation amount tribal taxes cents per carton lummi makah colville tribes cents per carton yakima tribe evident even credit given bulk smokeshops present business still eliminated since nonresidents reservation purchase cigarettes price greater convenience nearer homes incentive travel smokeshops bargain purchases members tribes course indifferent whether credit given moe immune state tax whether credited nonmembers tribes living reservations possibly travel elsewhere purchase cigarettes state credit given smokeshop business extent decreased compared situation credited tax tribes shown whether extent case infer present record failing give credit washington impermissibly taxes reservation value deterring sales credit given occur reservation location efforts tribes importing marketing cigarettes second asserted ground invalidity state taxes somehow conflict tribes cigarette ordinances thereby subject contravene principle tribal argument need detain us direct conflict state tribal schemes since government free impose taxes without ousting although taxes used distributive regulatory purposes well raising revenue see nonrevenue purposes tribal taxes issue cases already noted perceive intent part congress authorize tribes otherwise valid state taxes provisions tribal ordinances comprehensively regulate marketing cigarettes tribal enterprises state interfere tribes power regulate tribal enterprises simply imposes tax sales nonmembers hence perceive conflict state tribal law warranting invalidation state taxes recognized moe state tax valid state may impose least minimal burdens indian businesses aid collecting enforcing tax simple collection burden imposed washington cigarette tax tribal smokeshops legally indistinguishable collection burden upheld moe therefore hold state may validly require tribal smokeshops affix tax stamps purchased state individual packages cigarettes prior time sale nonmembers tribe state sales tax scheme requires smokeshop operators keep detailed records taxable nontaxable transactions operator must record number dollar volume taxable sales nonmembers tribe respect nontaxable sales operator must record retain state inspection names indian purchasers tribal affiliations indian reservations within sales made dollar amount dates sales addition unless indian purchaser personally known operator must present tribal identification card district struck recordkeeping requirements respect cigarette sales found cigarette sales taxable respect sales items cigarettes district found record evidence whether record keeping requirements promulgated reasonably necessary ensure payment lawful taxes district upheld requirements insofar pertained taxable sales struck respect sales ground state met burden showing regulation reasonably necessary ensure payment taxes power impose contrary district find state recordkeeping requirements valid toto tribes state district supposed bear burden showing recordkeeping requirements challenging invalid district made factual finding accept evidence record question applying correct burden proof district finding hold tribes failed demonstrate state recordkeeping requirements exempt sales reasonably necessary means preventing fraudulent transactions state asserts power apply sales cigarette taxes indians resident reservation enrolled governing tribe issue arose yakima case wake district determination state retail sales tax applied purchase goods cigarettes course quite clear moe mcclanahan sales tax applied similar purchases tribal members state argued exemption extend nonmembers tribe relying part lower opinion moe confederated salish kootenai tribes moe supp mont district rejected contention reach question moe montana failed raise appeal reach reverse federal statutes even given broadest reading reasonably susceptible said washington power impose taxes indians members tribe read major crimes act provides jurisdiction crimes committed indians another tribe reservation cf antelope similarly mere fact nonmembers resident reservation come within definition indian purposes indian reorganization act stat demonstrate congressional intent exempt indians state taxation imposition washington tax purchasers contravene principle tribal simple reason nonmembers constituents governing tribe practical purposes indians stand footing resident reservation evidence nonmembers say tribal affairs significantly share tribal disbursements find therefore state interest taxing purchasers outweighs tribal interest may exist preventing state imposing taxes finally state contends power seize unstamped cigarettes contraband tribes cooperate collecting state taxes state fact seized shipments traveling reservations wholesalers enjoined district declared intention continue seizures successful litigation tribes contest power noting sales wholesalers tribal businesses concededly exempt state taxation state tax due cigarettes transit find washington interest enforcing valid taxes sufficient justify seizures although cigarettes transit yet exempt state taxation immune seizure tribes refused fulfill collection remittance obligations state validly imposed significant seizures take place outside reservation locations state power indian affairs considerably expansive within reservation boundaries cf mescalero apache tribe jones seizing cigarettes en route reservation state polices wholesale evasion valid taxes without unnecessarily intruding core tribal interests washington contends may enter onto reservations seize stocks cigarettes intended sale nonmembers sell stocks order obtain payment taxes due however question obviously considerably different preceding one properly us record disclose state ever entered reservations seize cigarettes tribes failure collect taxes due sales nonmembers ever threatened except papers filed litigation indeed state concedes may well find unnecessary rule aspect appeal brief appellants therefore express opinion matter next issue concerns challenge colville case washington motor vehicle mobile home camper travel trailer taxes although identical taxes quite similar denominated excise tax privilege using covered vehicle state assessed annually certain percentage fair market value sought imposed upon vehicles owned tribe members used reservation departure point moe held montana personal property tax validly applied motor vehicles owned tribal members resided reservation vehicles montana attempted tax apparently used reservation tax assessed annually percentage market value vehicles question thus difference taxes us one struck moe called excise taxes imposed privilege using vehicle state montana tax labeled personal property tax state asserts difference mandates different result moe argues district concluded taxable event ownership motor vehicle january year event took place reservation accordingly mcclanahan arizona state tax montana without authority impose tax present case state continues taxable event use within state vehicle question thus told mcclanahan principle inapplicable tax upheld mescalero apache tribe jones supra think moe mcclanahan easily circumvented washington may well free levy tax use outside reservation vehicles may rubric accomplish moe held prohibited washington tailored tax amount actual use otherwise varied something nomenclature might different case done decline treat case vi finally come challenge colville lummi makah tribes state assumption civil criminal jurisdiction district found assumption unlawful regards makah lummi reservations lawful regards colville reservation state challenges former findings parties apparently recognize issue controlled intervening decision state favor washington yakima indian nation pattern jurisdiction identical created makah lummi reservations upheld holding appeals ninth circuit district present case relied conclusion patterns unconstitutional reversed therefore uphold state assumption jurisdiction makah lummi reservations accordingly judgments district reversed part affirmed part footnotes state tobacco products tax imposed cigars pipe tobacco pursuant rev code ch us district concluded tax fell upon indian sellers upon purchasers supp ed wash state appeal holding brief appellants parties agree consequence tobacco products tax may imposed sales tribal dealers tribes also sought damages interference cigarette businesses damages issues cases remanded single district judge although subsequently repealed act stat expressly left place cases like us pending date repeal stat consider issues concerning applicability former cases part iii infra proceedings cases stayed several months however pending decisions moe salish kootenai tribes bryan itasca county statement factual background drawn large measure opinion district cigarette excise tax imposed pursuant rev code provision authorizes levy mills per cigarette tax brought full amount rev code add mill mill respectively initially state asserted tax tribal cigarette sales regardless whether buyer indian theory pub stat granted general authority tax reservation indians theory rejected bryan itasca county supra state abandoned claim authority tax sales tribal members see essentially accepted state contention tax falls upon first event may constitutionally subjected case sales means incidence tax seller perhaps someone even chain distribution person one first sells uses consumes handles possesses distributes products wholesaler retailer indian tax imposed mcclanahan arizona state tax first taxable event use consumption possession purchaser hence district concluded tax falls purchaser accept conclusion chapter provided excise tax mobile homes initially state sought apply tax indians well bryan itasca county moe salish kootenai tribes longer attempts makah tribe organized indian reorganization act stat et seq lummi colville tribes constitutions voted come act colville reservation encompasses million acres section washington established executive order july kappler indian affairs laws treaties ed lummi reservation encompasses acres peninsula near bellingham wash established treaty point elliott stat makah reservation encompasses acres northwest tip olympic peninsula established treaty treaty makah tribe stat roughly inhabitants enrolled members tribe yakima indian reservation set aside tribe treaty ratified march treaty yakimas stat encompasses million acres washington tribal ordinances regulating sale distribution taxing cigarettes set forth app funds maintained individual accounts bureau indian affairs agency serving reservation pursuant cfr part app wholesalers also federally licensed indian traders repeal provision affect application cases see supra government recognizes position regard somewhat anomalous since initially requested yakima case app time government seemed doubt sought enjoin enforcement state statute grounds unconstitutionality within meaning district seems found contention persuasive although addressed briefly presumably saw need explore matter fully since confident requirement event satisfied tribes challenges state enforcement measures entirety reads follows thus clear basis invalidity taxing measures found inconsistent existing federal statutes supremacy clause art vi cl automatic exemptions matter constitutional law either commerce clause doctrine laid originally maryland wheat basis convening type case effectively disappeared expressly held attacks state statutes raising supremacy clause invalidity fall within scope swift wickham however district properly convened outset tribe attack asserted unconstitutionality statutes commerce clause insubstantial claim since mescalero mcclanahan yet decided see goosby osser see turner fouche see also department employment query actual chronology follows may district entered final order may state filed motion partial new trial cigarette sales tax issues july motion pending state filed notice appeal raising issues july motion partial new trial denied august state filed notice appeal sales cigarette tax issues september state filed amended notice appeal raising relevant issues july notice appeal filed days original district order accordingly time notice august amended notice september however filed within days district denial motion partial new trial seems clear filing motion rendered nonfinal disposition covered issues one seeking partial new trial jeopardize right appeal communist party indiana whitcomb department banking pink thus remaining question whether motion partial new trial also suspended finality district disposition issues covered motion generally concerned application washington retail sales tax cigarette sales district upheld sales tax applied sales goods tribes contest holding however consider question noncigarette sales discuss whether washington tax purchases indians members governing tribe whether washington recordkeeping requirements valid struck tax applied sales indians reads moe parsimoniously asserting inapplicability cases present ones economic impact tribal retailers particularly severe moe makes clear tribes vested right certain volume sales indeed sales incidence colville lummi makah taxes falls cigarette purchaser since tribal ordinances specify tax passed ultimate consumer yakima ordinance contrast require tax added selling price incidence yakima tax therefore fall purchaser state challenge directed colville lummi makah taxes wake mcclanahan arizona state tax moe state claim impose taxes upon vehicles used wholly within reservation brief appellants moe focus upon vehicle use district opinion case however indicates vehicles montana sought apply tax used reservation confederated salish kootenai tribes montana supp mont smith concurring part dissenting part citing montana statute mont rev codes ann supp confederated tribes colville indian reservation et al washington et pending appeal colville tribe appeals much district judgment reflects holding washington assumption total jurisdiction tribe reservation lawful see colville tribe challenges holding grounds washington assume jurisdiction without amending constitution assumption total jurisdiction selected reservations violate equal protection clause washington yakima indian nation disposes first contention makes clear second must fail assumption jurisdiction rationally trelated valid state purpose find pattern jurisdiction present case rational colville tribe consented state assumption jurisdiction state assumed total jurisdiction tribes consented presence absence tribal consent rational basis distinguishing among reservations thus constitutional infirmity accordingly judgment respect affirmed justice brennan justice marshall joins concurring part dissenting part agree analysis jurisdictional questions posed cases well treatment washington motor vehicle mobile home camper travel trailer taxes disposition issue accordingly join entirety parts ii iii vi opinion also agree part iv insofar holds colville makah lummi tribes power impose cigarette taxes nontribal purchasers part points power tax transactions involve tribe members fundamental attribute sovereignty tribes retain unless divested federal law necessary implication ante recognition fundamental attribute however leads disagree much balance part iv view state washington cigarette taxing scheme invalidated undermines tribes sovereign authority regulate tax distribution cigarettes trust lands conflicts tribal activities functions expressly approved federal government begin somewhat general overview sovereign purposes clear indian reservations partake full territorial sovereignty foreign countries result blur boundary state tribal authority exist however first absence tribal consent state law reach conduct involving indians thus held tribal courts exclusive jurisdiction adoption proceedings involving conduct tribal members fisher district apply income taxes receipts derived reservation indians reservation sources mcclanahan arizona state tax may levy cigarette taxes sales reservation indians impose personal property taxes property owned indians moe salish kootenai tribes second significant territorial component tribal power thus state taxes activities indians permissible mescalero apache tribe jones tribal laws often govern conduct williams lee see also mazurie third necessary resolve conflict state tribal authority conduct involving indians relatively particularistic look interests state tribe federal policies govern relations indian tribes appropriate concluded example tribe lacks jurisdiction try crime oliphant suquamish indian tribe state may resolve dispute arising transactions indian purchaser seller williams lee supra tax gross receipts federally licensed retail trading post deals reservation reservation indians warren trading post arizona state tax fourth preceding results flow intricate web sources including federal treaties statutes broad policies underlie federal enactments presumption sovereignty autonomy roots deep aboriginal independence prevalent mode analysis one takes starting point exclusive power federal government regulate indian tribes proceeds bound state power necessary give vitality federal concerns stake bryan itasca county rarely talismanic invocation constitutional language rigid conceptions state tribal sovereignty shed light difficult problems moe supra mcclanahan arizona state tax supra present purposes two federal concerns seem especially important one strong policy encouraging tribal wheeler fisher district supra mcclanahan arizona state tax supra williams lee supra complementary interest stimulating indian economic commercial development found expression indian reorganization act et manifest recent statutes well believe central importance analyzing conflict state tribal law ii background turn particular problem hand like begin moe supra considered state cigarette tax similar one issue started observation tax concededly lawful neither fell upon tribal members impinged tribal functions key problem saw one enforcement state montana require indian seller collect tax validly imposed purchaser determined burden collection minimal noted sense frustrat tribal accordingly held imposed prevent wholesale tax avoidance purchasers points moe suggest number limits upon indian sovereignty general federal interests tribal economic growth particular permits state law come reservation form tax collection requirement upholds imposition tax undoubtedly hurt indian retailing activities depriving tribal smokeshops competitive edge moe cigarette business largely private operation tribes involved cases adopted comprehensive ordinances regulating taxing distribution cigarettes shops phrased differently tribes acting federally sanctioned encouraged ways raising governmental revenues establishing commercial enterprises struggling escape century oppression paternalism mescalero apache tribe jones quoting see difference three important consequences first means case sharp drop cigarette sales result imposition state tax reduce revenues individual indian retailers also tribes governmental units second means decision permitting application state tax place indian goods actual competitive disadvantage compared ones former bear two tax burdens latter bore one third leads actual conflict jurisdiction sovereignty imposition washington tax inject state law transaction indians chosen subject laws effect concludes consequences insignificant first suggests undercut moe made clear indian retailers absolute right market status second speculative tribes failed demonstrate business smokeshops significantly reduced state tax without credit compared state tax credit ante third need detain us direct conflict state tribal schemes ante agree whatever individual force think combination three consequences bring washington taxes sharp conflict important federal policies perhaps striking fact rule permitting imposition state taxes curious effect making federal concerns tribal commercial development inconsistent one another essence tribes put unsatisfactory choice free tax sales place burden upon sales may well make profitable buyers located reservation journey surrounding communities purchase cigarettes decide remain competitive taxing sales process forgo revenues urgently needed fill governmental coffers commercial growth short expense tax dollars make choice seriously intrudes indians right make laws ruled williams lee provides satisfactory explanation state free put tribes choice rather characterizes tribal business effort market tax exemption proceeds label effort illegitimate beyond reasonable bounds federally protected tribal right yet line argument justify state tax sort credit mechanism ensures location cigarette purchases independent state tribal taxing schemes support rule state may tax sales regardless tribal taxes argument saved contention tribes failed prove combination particular tribal state taxes cause indian smokeshops lose volume otherwise fact today permits state enact tax without risking attendant loss business retailers tribes must economic harms enact taxes result erodes tribes sovereign authority stands special federal solicitude indian commerce governmental autonomy head conflict federal law particularly evident present facts secretary interior acting pursuant lawful regulations approved tribal taxing regulatory schemes issue approval federal policies underlie enhances tribal authority ousts inconsistent state law cf fisher district mazurie draws support result suggestion decision invalidating taxes give tribes carte blanche establish shopping centers dealing every imaginable good think fears substantially overdrawn moe made clear indians absolute entitlement achieve particular sales volume passing status customers question conclusion today simply hold state may impose tax forces tribes choose federally sanctioned goals places goods actual competitive disadvantage nothing holding emasculate state taxing authority bring specter enormous tribal tax havens closer reality contrary confident state devise taxing scheme without flaws mar present one sum hold taxes impermissible save another day question sorts less intrusive measures state may take protect tax base avoid parade horribles alluded iii hold state cigarette taxes invalid reach bulk recordkeeping enforcement issues addressed parts opinion indeed since district failed discuss issues startled majority proceeds address decide rather remanding views judgment one relatively narrow recordkeeping issue addressed time concerns district holding state require tribes keep records exempt sales facilitate collection valid taxes nonexempt sales supp district found record case inadequate show need documentation however sees obstacle upholding requirement disagree state direct power exempt sales see reason permitted require indians keep records sales absent showing necessity utility consequence either affirm district regard remand record may supplemented foregoing reason dissent parts starkest territorial conception indian sovereignty sketched chief justice marshall worcester georgia pet indian reservation stated distinct community occupying territory laws georgia force see cohen handbook federal indian law williams lee noted view modified cases essential tribal relations involved kake village egan noted shift well mcclanahan arizona state tax observed trend away idea inherent indian sovereignty bar state jurisdiction rather mcclanahan concluded sovereignty better seen backdrop applicable treaties federal statutes must read ibid similar vein oliphant suquamish indian tribe recognized indian tribes prohibited exercising powers autonomous expressly terminated congress powers inconsistent status emphasis citations omitted still wheeler emphasized sovereign nature tribal authority indians see also mescalero apache tribe jones antoine washington territorial component also suggested recent statutes like clean air act amendments stat provide ands within exterior boundaries reservations federally recognized indian tribes may redesignated air quality purposes appropriate indian governing body similar note sounded surface mining control reclamation act stat addition geographical territorial source indian authority may found washington enabling act stat state required disclaim right title lands owned held indian indian tribes agree lands shall remain absolute jurisdiction control congress see mescalero apache tribe jones noted intent purpose reorganization act rehabilitate indian economic life give chance develop initiative destroyed century oppression paternalism quoting reorganization act contains number provisions demonstrate congress concern encouraging indian economic development see see also santa clara pueblo martinez see indian education assistance act et indian financing act et seq section latter statute follows hereby declared policy congress provide capital help develop utilize indian resources physical human point indians fully exercise responsibility utilization management resources enjoy standard living productive efforts comparable enjoyed neighboring communities stat moe citing williams lee problem entirely absent moe nothing result disfavored purchase indian goods rather imposition state tax simply created situation persons encouraged buy cigarettes basis factors tax benefits avoidance factors like geographical location convenience present situation state tax actually tips balance indians might argued choice describe entirely making taxing decisions every governmental unit required balance revenue needs economic impact taxes considers one sense quite true one state low sales tax neighboring state ability impose higher one may practical matter impaired circumstances cope situation imposing complementary tax use goods purchased elsewhere national geographic society california bd equalization others exist efficacious way collecting tax whatever case however two face across common border equal arsenals think present situation readily distinguishable simple reason indian reservations two sorts consequences first means equality noted preceding paragraph absent moe holds sellers indian reservation may required collect state taxes sales occur entirely reservation yet highly unlikely tribes cases require sellers elsewhere washington collect tribal taxes second indian tribes less autonomous important respects special beneficiaries certain federal concerns policies result tradeoffs frictions may inevitable context demand special scrutiny context tribes may lack tools needed protect protecting important federal concern cf morton mancari see mescalero apache tribe jones quoting legislative history effect indians able enter white world footing equal competition justice stewart concurring part dissenting part join part part opinion disagreement part reasons stated part iii justice rehnquist separate opinion disagreement part stems belief state washington impose full combined measure cigarette sales taxes purchases nontribal members cigarettes tobacco outlets colville lummi makah reservations moe salish kootenai tribes held state power tax sales cigarettes indian tobacco outlets despite exemptions state taxes possessed indian tribe members state may exert power according moe even thereby deprives tribe enterprises tribe operates substantial revenues thomas gay cigarette sales tax aspects case therefore wholly controlled moe decision fact appellee tribes levy cigarette excise taxes distribution cigarettes seems clear appellee tribes enjoy power least equal state tax sales cigarettes nontribal members sales entered consummated places circumstances subject tribes protection control furthermore taxation transactions effectuates recognized federal policies providing funds maintenance operation tribal see generally indian reorganization act et seq mcclanahan arizona state tax williams lee consequently state indian tribe tax functionally identical manner sales nontribal members view congressional policy conjoined indian commerce clause requires state credit tax amount tribe tax solution fully effectuates state goal assuring citizens tribal members cash exemption state taxation tribe members enjoy hand permits tribe share state tax revenues cigarette sales without time placing tribe federally encouraged enterprises competitive disadvantage compared similarly situated businesses turning case hand approach outlined leads one conclusion respect sales colville lummi makah reservations another respect sales yakima reservation colville lummi makah tribes collect operators tobacco outlets tax cents per carton although case tax imposed time cigarettes distributed tribe retail outlets pertinent taxing ordinance requires tax passed ultimate consumer thus actual event taxed state cigarette excise tax general sales tax sale nontribal purchaser since tribe cigarette tax operates functionally way state cigarette excise general sales taxes hold state must credit tribal tax combination cigarette excise tax general sales tax tax imposed yakima tribe operates differently tribe purchases cigarettes dealers sells licensed retailers connection transaction tribe receives licensed retailers tax cents per cigarette carton unlike situation colville lummi makah taxes however requirement tax added ultimate retail selling price consequence event taxed sale ultimate cigarette purchaser reason believe state obligation credit indian tax combination cigarette excise general sales taxes accordingly vacate judgment district insofar invalidates toto imposition state cigarette excise general sales taxes upon cigarette sales colville lummi makah reservations remand case proceedings reverse judgment district insofar bars imposition state taxes upon sales cigarette yakima reservation justice rehnquist concurring part concurring result part dissenting part since early last century struggling develop coherent doctrine measure predictability scope indian immunity state taxation recent years appeared doctrine well way established write separately underscore think contours doctrine convinced body principles essential order end need litigation plagued area law number years doctrine thought bottom analysis based principle indian immunities dependent upon congressional intent mcclanahan arizona state tax mescalero apache tribe jones moe salish kootenai tribes bryan itasca county least absent discriminatory state action prohibited indian commerce clause see need balance state tribal interests enacting particular forms taxation order determine validity ante absent discrimination question one congressional intent either congress intended state taxing authority balancing interests appropriate gauge determining validity since balancing reserved congress concur conclusion however cigarette tax valid congress state authority impose tax principles necessary resolution case readily derived opinions mcclanahan mescalero mcclanahan confirmed trend developing recent decades towards reliance federal analysis congress many years legislated extensively field indian affairs mcclanahan therefore recognized answer claims indian immunity state power resolved looking applicable treaties statutes define limits state power despite expanse congressional statutes regulating indian affairs years mcclanahan foresaw congressional intent always readily apparent guide ascertaining intent cases invoked tradition indian sovereignty reflected earlier decisions indian sovereignty doctrine relevant provides definitive resolution issues suit provides backdrop applicable treaties federal statutes must read ibid mcclanahan readily illustrates application analysis question presented case whether state arizona jurisdiction impose tax reservation indian income derived solely reservation sources first reviewed tradition sovereignty relevant narrow question historically found indians exempt taxes indian ownership activity confined reservation involving kansas indians wall tradition placing beyond jurisdiction undertook review relevant treaties statutes determine whether tradition immunity altered congress although legislation directly provided indians immune state taxation circumstances enactments reviewed certainly suggestive interpretation see arizona enabling act stat buck act therefore declined infer congressional departure prior tradition indian immunity absent express provision otherwise thus opinion bryan itasca county supra later characterized mcclanahan established rule finding ambiguous statutes abolish implication indian tax immunities companion case mcclanahan mescalero apache tribe jones supra established corollary principle tradition recognize sovereign immunity favor indians recognize one congress expressly conferred one mescalero state new mexico asserted right impose tax gross receipts ski resort owned operated indian tribe resort located federal land adjacent indian reservation developed auspices indian reorganization act et funded federal money mescalero applied precisely analysis mcclanahan adopted first reviewed tradition sovereignty found immunity activities traditionally recognized see shaw oil ward race horse tradition backdrop reviewed particular statutes relevant question whether congress intended immunize indian enterprise state gross receipts tax principal act relevant inquiry indian reorganization act since act tribal enterprise conducted section act provides lands acquired authority act exempt state local taxation nevertheless refused read broadly conferring immunity income well property taxes invoked rule tax exemptions granted implication exemptions may rest dubious inferences must provided plain words quoting oklahoma tax despite clear federal purpose promoting tribal economic enterprise found judicial immunities appropriately implied subsequent indian tax immunity cases unanimously resolved application corollary principles construction established mcclanahan mescalero moe salish kootenai tribes invalidated attempted state taxation indian conduct property confined reservation found however imposition state tax residents purchases cigarettes indian sellers reservation found ru afoul congressional enactment dealing affairs reservation indians bryan itasca county supra question whether congressional grant civil jurisdiction conferred general grant power tax reservation indians tradition course otherwise statute specifically state repeal immunities intended consistent principles enunciated mcclanahan reasoned omission significance application canons construction applicable statutes affecting indian immunities mention normally expected sweeping change status tribal government reservation indians contemplated congress ii application principles readily resolves validity cigarette tax levied state tax represents permissible nondiscriminatory exercise state sovereign authority congress principles also dispose claim nontribal indians immunity issue indian sovereignty necessarily state sovereignty well general rule course given wide latitude exercise sovereign powers tax michelin tire wages cautioned invalidating state taxation absent clearest mandate state attempts tax citizens use cigarettes purchased territory subject control another sovereign general matter repeatedly held exercise state taxing power permissible question state taxing residents exerted power relation opportunities given protection afforded benefits conferred fact tax contingent upon events brought pass without state destroy nexus tax transactions within state tax exaction wisconsin penney use tax schemes applicable purchases precisely comparable issue long upheld permissible exercise state taxing power henneford silas mason national geographic society california board equalization course order collect tax merchant located beyond territorial jurisdiction taxing state must also relationship state burdened merchant sufficient satisfy principles due process national geographic society supra moe however retailers tribal reservation gain invalidation tax basis thus state exercised taxing authority consistent sovereign powers constitutional due process otherwise legitimate exercise state taxing authority illegitimate course sought applied contravention constitutional federal statutory immunity indian sovereign immunity nondiscriminatory taxation question congressional outlined must first identify backdrop sovereignty order interpret congressional intent field mcclanahan implicitly recognized citation authorities traditional cases clearly find indian sovereign immunity contravened subjecting tribes burdens inherent state taxation reservation activities surplus trading cook utah northern fisher thomas gay thomas gay perhaps best illustrates backdrop relevant state cigarette tax issue thomas state attempted tax cattle grazing reservation lands leased pursuant congressional authorization indians found indians sovereign immunity operate curtail state authority impose tax case particularly significant arguments expressly rejects tribe complained tax invalidated revenues received lessor directly reduced result state tax since lessees unwilling pay price grazing lands taxable grazing lands stated urged money contracted paid privilege grazing paid indians tribe used expended purposes reason taxation conditions existing time leases executed changed changed legislature oklahoma pleasure value lands purposes fluctuate destroyed altogether according conditions congress course countermand tradition immunity done mescalero dispositive case express immunity granted congress since tradition sovereignty counsels immunity even going beyond mescalero rule implying immunity taxation agree review statutes suggest even remotely congress intended either laws policies underlying prevent taxing transactions areas tax immunity staunchly refused consider permissibility tax reference economic burdens imposes burdens nondiscriminatory satisfy due process see county fresno state taxation federal government new york federal taxation state government michelin tire wages state taxation imports exports indians function quasi like must adjust economic realities status every sovereign competing tax revenues absent express intervention congress relying analysis also concur conclusion indians members governing tribe immune taxation dispositive mcclanahan explained doctrine sovereign immunity traditionally recognized derived sovereign relationship tribe members recognition state jurisdiction asserted manner frustrates tribal see williams lee moe immunities formed backdrop analysis derived precepts form immunity principles underlie simply inapplicable recognition tax immunity individual resides reservation member tribe holding moe even resident reservation subject cigarette taxes purchases reflection principle fact nonmember resident happens indian race provides basis distinction traditional immunity based race accouterments nonmember share congress course gone beyond protection merely indian extending regulatory authority indians residing reservation tribe fact residing reservation see ed construed morton ruiz see also definition indian indian reorganization act congress however certainly provided express immunity type taxation issue indians members tribe mescalero principles construction backdrop sovereignty makes clear province imply immunity indians residing reservation citizens state neighbors unwilling conclude indian status entitles implied immunity taxes neighbors required pay iii concur disposition challenge state vehicle excise tax rev code chs supp lower conduct extensive inquiry mechanics state interpretation excise taxing scheme believing tax clearly invalid prior decision moe moe refused uphold state authority impose property tax motor vehicles owned tribal members residing reservation lower found moe controlling cases vehicles state seeks tax used reservation tax assessed annually percentage market value vehicle thus lower concluded difference taxes one label difference insufficient warrant difference outcome complete auto transit brady therefore looked operation taxing scheme question find issue clearly disposed moe without dispositive construction actual operation state taxing scheme course question discarded controlling significance label state attaches taxes tax instead must judged practical operation detroit murray practical operation excise taxing scheme property taxing scheme addressed moe tax invalid basis decision moe tax assessed basis ownership therefore indian required pay tax regardless whether vehicle ever used reservation state taxing scheme question however exacts tax event vehicle used reservation practical operation taxes totally different moe indian purchaser avoid assessment tax vehicle purchased possible however excise taxing scheme tax assessed vehicle used reservation dispositive whether washington structured construe overall tax exemption scheme avoid exaction tax event vehicle never used reservation decision preclude state taxing indians use highways lower appreciate significance distinction accordingly focus manner state taxing scheme applied indians limiting vehicle use reservation judge kilkenny dissenting opinion found record inadequate resolve question validity agree judge kilkenny federal courts invalidate state taxes without thorough review state law precedents necessary determine whether scheme fact contravenes federal law may well excise tax applicable without exception even indians using vehicles exclusively reservation remand question lower clarify controlling question might examine state taxing scheme corrected view federal law requires cf perkins benguet consolidated mining zacchini broadcasting assuming construction excludes reservation use arguendo find significant washington tailored tax amount actual use case suggests tax might permissible resident state washington pays tax use public highways whether drives car year every day certainly never held state obligation apportion use taxes way reflects actual use aware principle making different rule cover case indians using public highways choose avoid use tax need limit driving reservation boundaries venture onto highways reservation nothing constitution federal statutes prevents subject use taxes common state residents therefore reverse judgment district issue permissibility state assessment cigarette tax purchases made indians members governing tribe remand case determination construction effect state excise tax much developmental history recounted mcclanahan arizona state tax mcclanahan resolve extent residual indian sovereignty total absence federal treaty obligations legislation still recognized found question generally little theoretical importance since almost cases federal treaties statutes define boundaries federal state jurisdiction convinced residue sovereignty greater freedom nondiscriminatory taxation held sufficient protect sovereignty areas constitutionally derived immunities see infra opinions recognized indian sovereignty dependent upon congressional preservation see wheeler decline use adjudicatory powers assume role properly reserved congress emphasized review indian sovereignty relevant narrow category income reservation indian expressly reviewing situation state attempted exert sovereignty undertaking activity indian reservations use indians throughout discussion sovereign immunity refer members reservation tribe see infra explicitly held attributes indian sovereignty subject complete defeasance congress wheeler supra addition expressed opinion congressional policy odds state taxation since congress intended indians prepared enter white world footing equal competition indian reservations course subject exclusive control tribe federal government also jurisdiction purposes noted principles thomas gay always used determine indian immunities series decisions noted mcclanahan treated indian immunities derivative federal government immunity state taxation reign treatment indian reservations federal instrumentalities purposes state taxation prohibit taxing net income derived lessees indian lands gillespie oklahoma see also choctaw harrison indian territory illuminating oil oklahoma thomas gay never explicitly overruled decisions clearly inconsistent nevertheless line analysis employed gillespie later overruled helvering mountain producers thomas gay stands traditional analysis indian sovereign immunity held relevant mcclanahan conclusion derives support thomas gay also analogous applications sovereign tax immunities two sovereigns legitimate authority tax transaction exercise authority one sovereign oust jurisdiction otherwise obligated pay federal well state taxes income gasoline purchases economic burdens competing sovereign also alter concurrent nature taxing authority decisions unequivocally recognize state tax comparable issue imposed residents transactions another state federal enclave barred force respective immunities state federal government henneford silas mason upheld state tax one resident use goods purchased another state without regard fact state competitive ability tax transaction obviously reduced observed tax permissible even credit state tax allowed see also national geographic society california board equalization even sovereign immunity federal government prevent effects tax comparable issue county fresno state sought impose possessory use tax federal employees occupying federal housing located federal enclaves within state california upheld tax even though accepted federal government argument order remain competitive employer landlord reimburse employees payment added cost see also detroit alabama king boozer thus state exercise taxing authority effectively require federal government forgo revenues otherwise available order remain competitive enterprise total absence suggestion congress intended confer immunity sought action surprising found statutes premised congressional recognition imperative need state administer fiscal operations free federal interference tully griffin tully congressional policy found diminished even though state sought assert taxing authority nonresidents considerations determinative areas tax immunity law equally appropriate one taxing jurisdictions indian tribe indian tribes tribes also helpless hostages state absent judicial intervention two substantial sources protection available first indians subjected burdens discriminatory taxation state tax cigarette purchases reservation corresponding tax prohibition discriminatory taxation recognized substantial safeguard potential abusive taxation since taxes general population willing withstand imposed see county fresno supra alabama king boozer supra federal immunity complete auto transit brady state taxation interstate commerce second indian tribes always subject protection congress source protection adequate preclude unwarranted interference tribal congress judiciary forum charged responsibility extending necessary level protection beyond inherent prohibiting nondiscriminatory taxation