Oklahoma Tax Commission v. Sac and Fox Nation
United States Supreme Court
508 U.S. 114 (1993)
- Written by Eric Miller, JD
Facts
In 1867, the Sac and Fox Nation (the tribe) (plaintiff) moved to a reservation in Indian Territory. Later, white settlers began moving into Indian Territory in increasing numbers. Congress responded by carving Oklahoma Territory out of the western part of Indian Territory in 1890. This led to a new treaty between the United States and the tribe in 1891. The treaty disestablished the formal reservation but reserved 800 acres for the tribe, which retained a sovereign right to self-governance, and allowed tribal members to choose 160-acre allotments in lands that were formally ceded. Much later, the Oklahoma Tax Commission (the state) (defendant) sought to impose income taxes on employees of the tribe and motor-vehicle taxes on tribal members whose cars were kept in tribal territory. The tribe challenged the state’s ability to assert tax jurisdiction. The state argued that immunity to taxes applied only to tribal members who lived on formal reservations. The federal district court found in favor of the tribe, holding that tribal immunity was applicable. The court of appeals affirmed. The state appealed to the United States Supreme Court.
Rule of Law
Issue
Holding and Reasoning (O’Connor, J.)
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