mescalero apache tribe jones argued december decided march state new mexico may impose nondiscriminatory gross receipts tax ski resort operated petitioner tribe land tribe leased federal government indian reorganization act though exempts land acquired state local taxation neither provision doctrine bars taxing income land bars use tax state seeks impose personalty tribe purchased state installed permanent improvement resort became intimately connected land encompassed statutory exemption pp affirmed part reversed part white delivered opinion burger marshall blackmun powell rehnquist joined douglas filed opinion dissenting part brennan stewart joined post george fettinger argued cause petitioner briefs randolph burroughs john cook assistant attorney general new mexico argued cause respondents brief david norvell attorney general briefs amici curiae urging reversal filed solicitor general griswold assistant attorney general frizzell harry sachse carl strass eva datz arthur lazarus philip ashby royal marks george vlassis association american indian affairs et al david getches native american rights fund samuel murphy william pelster montana policy board raymond simpson agua caliente band mission indians william dexter assistant attorney general washington eugene corrigan filed brief multistate tax commission amicus curiae urging affirmance justice white delivered opinion mescalero apache tribe operates ski resort state new mexico land located outside boundaries tribe reservation state asserted right impose tax gross receipts ski resort use tax certain personalty purchased state used connection resort whether paramount federal law permits taxes levied issue presented case home mescalero apache tribe reservation lands lincoln otero counties new mexico sierra blanca ski enterprises owned operated tribe adjacent reservation developed auspices indian reorganization act stat amended et seq feasibility study bureau indian affairs equipment construction money provided loan federal government act necessary land leased forest service term years ski area borders tribe reservation exception ski trials part enterprise buildings equipment located within existing boundaries reservation tribe paid protest taxes state pursuant sales tax law stat ann et seq based gross receipts ski resort sale services tangible property addition state assessed compensating use taxes tribe amount plus penalties interest based purchase price materials used construct two ski lifts resort stat ann et seq tribe duly protested use tax assessment sought refund sales taxes paid state commissioner revenue denied claim refund protest assessment appeals state affirmed held essentially state authority apply nondiscriminatory taxes tribe enterprise property involved dispute indian reorganization act render tribe enterprise federal instrumentality constitutionally immune state taxation terms grant immunity taxes involved new mexico denied certiorari granted tribe petition writ certiorari consider claim income property ski resort properly subject state taxation affirm part part reverse outset reject state broad assertion federal government exclusive jurisdiction tribe purposes state therefore prohibited enforcing revenue laws tribal enterprise hether enterprise located tribal land generalizations subject become particularly treacherous conceptual clarity chief justice marshall view worcester georgia pet given way individualized treatment particular treaties specific federal statutes including statehood enabling legislation taken together affect respective rights indians federal government see mcclanahan arizona state tax post organized village kake egan upshot repeated statements effect even reservations state laws may applied unless application interfere reservation impair right granted reserved federal law organized village kake supra williams lee new york ex rel ray martin draper even special area state taxation absent cession jurisdiction federal statutes permitting satisfactory authority taxing indian reservation lands indian income activities carried within boundaries reservation mcclanahan arizona state tax supra lays rest doubt respect holding taxation permissible absent congressional consent tribal activities conducted outside reservation present different considerations state authority indians yet extensive activities reservation organized village kake supra absent express federal law contrary indians going beyond reservation boundaries generally held subject nondiscriminatory state law otherwise applicable citizens state see puyallup tribe department game organized village kake supra tulee washington shaw oil ward race horse principle relevant state tax laws state criminal laws see ward race horse supra applies much tribal ski resorts fishing enterprises see organized village kake supra enabling act new mexico stat reflects distinction activities section act provides people state disclaim right title lands owned held indian indian tribes right title shall acquired shall remain subject disposition absolute jurisdiction control congress act expressly provides respect taxation nothing herein shall preclude said state taxing lands property taxed lands property outside indian reservation owned held indian save except lands granted may granted confirmed indian indians act congress lands shall exempt taxation said state long extent congress prescribed may hereafter prescribe thus clear terms general power new mexico retained right tax unless congress forbade indian land indian activities located occurring outside indian reservation also reject broad claim indian act rendered tribe ski resort federal instrumentality constitutionally immune state taxes sorts maryland wheat doctrine much vogue variety contexts respect indian affairs consistently held bar state tax lessees product income restricted lands tribes individual indians theory federal instrumentality involved tax interfere government realizing maximum return wards approach survive rise decline indian affairs described reflected helvering mountain producers oklahoma tax oklahoma tax texas cut bone proposition restricted indian lands proceeds matter constitutional law automatically exempt state taxation rather held congress power immunize lessees taxes think constitution permits oklahoma impose absence action question whether immunity shall extended situations like essentially legislative character oklahoma tax texas supra indian reorganization act neither requires counsels us recognize tribal business venture federal instrumentality congress felt necessary address immunity question provide tax immunity extent deemed desirable therefore statutory invitation consider projects undertaken pursuant act federal instrumentalities generally automatically immune state taxation unquestionably act reflected new policy federal government aimed put halt loss tribal lands allotment gave secretary interior power create new reservations tribes encouraged revitalize adoption constitutions bylaws creation chartered corporations power conduct business economic affairs tribe true case us tribe taking advantage act might generate substantial revenues education social economic welfare people viewed enterprise ski resort case serves federal function respect government role indian affairs mere fact property used among others instrument effecting purpose relieve state taxation choctaw oklahoma gulf mackey see also henderson bridge kentucky intent purpose reorganization act rehabilitate indian economic life give chance develop initiative destroyed century oppression paternalism see also senator wheeler floor put bill seeks get away bureaucratic control indian department seeks give indians control affairs property put hands either indian council hands corporation organized indians cong rec program business civic experience management affairs combined program education permit increasing numbers indians enter white world footing equal competition governmental instrumentalities held free state taxation though congress expressly provided determined apart purpose character legislation creating early legislation affecting indians immediate object closest control government lives property first principal need shielded alike improvidence spoliation others ultimate purpose give independent responsible status citizens property owners broad sense lands indians permitted purchase taxable lands state process emancipation assumption responsibility citizenship whether restricted may said instrumentalities process hold immune inconsistent one purposes creation educate indians responsibility ii tribe broad claims tax immunity must therefore rejected remains considered scope immunity specifically afforded indian reorganization act section provides part lands rights acquired pursuant provision act shall taken name trust indian tribe individual indian land acquired lands rights shall exempt state local taxation face statute exempts land rights land income derived use true statutory tax exemption lands may light context purpose construed support exemption taxation income derived land see squire capoeman cf superior bath house mccarroll absent clear statutory guidance courts ordinarily imply tax exemptions exempt income tax simply land derived source exempt tax repeatedly said tax exemptions granted implication applied rule taxing acts affecting indians others congress intends prevent state oklahoma levying general estate tax applying alike citizens say plain words conclusion rest dubious inferences oklahoma tax see squire capoeman supra absent definitely expressed exemption indian royalty income indian oil lands subject federal income tax although source income may exempt tax choteau burnet also held state well federal government may tax indian pro rata share income tribe restricted mineral resources leahy state treasurer lessees otherwise exempt indian lands also subject state taxation oklahoma tax texas reach different conclusion respect compensating use tax imposed personalty installed construction ski lifts according stipulation facts personal property permanently attached realty view permanent improvements tribe land certainly immune state ad valorem property tax see rickert think immunity extends compensating use tax property jurisdictional basis use taxes use property state see henneford silas mason mcleod dilworth long recognized use among bundle privileges make property ownership property sense least tax upon use tax upon property henneford silas mason supra say use taxes purposes deemed simple ad valorem property taxes see detroit companion cases sullivan use permanent improvements upon land intimately connected use land explicit provision relieving latter state tax burdens must construed encompass exemption former every reason urged show land subject local taxation applies assessment taxation permanent improvements rickert supra judgment appeals affirmed part reversed part footnotes tribe asserts sales tax gross receipts tax charged ski rentals lift tickets food beverages brief petitioner corresponding provision appears constitution state new mexico art xxi tribe treaty stat acknowledges tribe exclusively laws jurisdiction government alter obvious effect state admission legislation see organized village kake egan cases cited therein see generally dept interior federal indian law revision handbook federal indian law prepared editorial direction felix cohen first printed hereinafter federal indian law comment tribal indian reorganization act rev examples see comment supra see also collier gleaming way see also remarks howard statements john collier commissioner indian affairs hearings house committee indian affairs hereinafter house hearings predecessor bills act respectively cong rec expressly provided chartered indian communities may act federal agency administration indian affairs correspondingly liable act done chartered indian community title house hearings bills provided nothing act shall construed rendering property indian community subject taxation state subdivision thereof tit memorandum john collier accompanied bills stated federal agency property chartered community constitutionally exempt state taxation extensive provisions tax immunity discarded act along accompanying provisions extensive governmental powers part chartered communities see supra read legislative history however suggesting congress intended remove traditional tax immunity indian tribes enjoyed reservations reading finds support felix cohen treatise see federal indian law although believe broader thrust statement attempt state impose income types taxes upon tribal corporations organized indian reorganization act still held direct burden federal instrumentality supported modern cases read light discussions immunity doctrine particularized contexts see claim tax immunity made lessee rule gillespie oklahoma overruled oklahoma tax texas two decades shaw decision respect constitutionally mandated intergovernmental immunity shaw remains good law although result altered statute congress free see generally board county seber ski resort land technically acquired trust indian tribe solicitor general pointed meaningless already title forest convey title use tribe brief amicus curiae think lease arrangement question sufficient bring tribe interest land within immunity afforded perhaps noted tribe suggested immune taxation virtue status lessee land owned federal government see detroit james dravo contracting cf helvering mountain producers oklahoma tax texas supra squire capoeman involved attempted imposition federal capital gains taxes sale price timber logged allotted indian timberland located within reservation timber constituted major value practical value indian allotted land clear capital gains tax apply purposes intent general allotment act large measure frustrated relying part relatively contemporaneous official unofficial writings intended scope income tax laws declined interpret later enacted laws find government intended tax ward particular manner contrast squire find nothing fundamentally inconsistent intent indian reorganization act permitting gross receipts tribe enterprise subject nondiscriminatory state taxes unclear record whether tribe actually incorporated indian chartered corporation pursuant see charters constitutions indian tribes north america pt iii pp fay ed tribe constitution however adopted gives tribal council powers ordinarily held corporation art xi practice regulations two entities apparently merged important respects see cfr comment supra event question tax immunity made turn particular form tribe chooses conduct business justice douglas justice brennan justice stewart concur dissenting part power congress granted art regulate commerce indian tribes exceedingly broad one liquor cases held reached acts even indian reservations areas normally subject police power perrin power gained breadth reason historic experiences induced congress treat indians wards nation see gritts fisher thomas mcgowan laws enacted congress varied decade decade see dept interior federal indian law revision monumental work handbook federal indian law prepared felix cohen published present act stat et enacted various purposes mind ones relevant first permit indian tribes equip devices modern business organization forming business corporations second establish system financial credit indians loans made federal agency individual indians experience satisfactory act precluded loans set million fund loans incorporated tribes industry established pursuant act involved ski enterprise adjacent reservation located lands leased forest service makes much fact ski enterprise reservation seems irrelevant reason act provides part lands rights acquired pursuant act shall taken name trust indian tribe land acquired lands rights shall exempt state local taxation lease forest service lands technically acquired trust indian tribe concedes lease arrangement sufficient bring tribe interest land within immunity afforded question respecting income taxes comes whether taxes within scope lands rights used start premise made explicit senate report act set forth endorsement president roosevelt new standard dealing federal government indian wards supra article treaty apaches described role guardian respects wards consideration faithful performance stipulations herein contained said apache indians government grant said indians donations presents implements adopt liberal humane measures said government may deem meet proper stat act obviously effort congress extend control indian economic activities outside reservation benefit indian wards philosophy permeating present act articulated chief justice marshall worcester georgia pet commencement government congress passed acts regulate trade intercourse indians treat nations respect rights manifest firm purpose afford protection treaties stipulate powers congress indian affairs wide state powers subject course limitations bill rights federal indian law one illustration extent shown liquor cases already cited deal however tribal property leasehold interest federal lands adjoining reservation term tribal property designate single definite legal institution rather broad range within important variations exist federal indian law magic word reservation mcgowan supra held land purchased congress tribe outside reservation nonetheless indian country case involved application liquor laws stated congress alone right determine manner country guardianship indians shall carried immaterial tract land called present case congress attempted give tribe economic base offers job opportunities higher standard living community stability preservation indian culture orientation tribe commercial maturity deal enterprise state taxation enterprise interferes federal project ski resort federal tool aid tribe may taxed state without consent congress congress act made lands rights acquired tribe exempt state local taxation section indeed lands rights acquired act shall held trust indian tribe individual indian land acquired convincing way tax rights land impose income tax gross net income rights thought ambiguous resolve ambiguity favor tribe stated carpenter shaw doubtful expressions resolved favor weak defenseless people wards nation dependent upon protection good faith squire capoeman resolved doubts respecting federal income tax favor indian reason taking course tribal ski enterprise unlike private entrepreneur helvering mountain producers relies plainly federal instrumentality authorized financed congress aim starting tribe commercial ventures case relation oklahoma tax raised question whether state inheritance taxes levied restricted property held restricted property created congress carried implication estate tax exemption oklahoma tax texas also relied merely held lessee mineral rights indian lands immunized paying state gross production taxes state excise taxes petroleum produced lands cases relevant tribe leased ski resort outsider sought tribal tax immunity deal income tax levied tribal corporate enterprise conducted tribe federal funds federal lands leased tribe federal indian law distinguished helvering like cases relied enterprise organized solely carry governmental objectives tribal corporations organized act deal view state income tax barred congress given tax immunity new tribal enterprises