Record Details



Enlarge cover image for Taxing those they found here; an examination of the tax exempt status of the American Indian. Book

Taxing those they found here; an examination of the tax exempt status of the American Indian.

Summary:

In 1971, the Institute for the Development of American Indian Law was organized to develop a program which would begin to sort out the inconsistencies and contradictory doctrines blocking any final settlement of the rights of American Indians. The field of taxation is one in which conflicts have continually arisen. This text is intended to give tribal councils, individuals, tribal lawyers, and administrators working with Indian people a source document to aid them in understanding the complexity of the subject matter. The subject of Indian taxation involves tribal self-government, treaty rights, Congressional powers over individual Indians and tribes, and the relationship of tribal governments to state governments and agencies. The text outlines the problems which are encountered in the following topic areas: treaties, statutes and "attributes of sovereignty"; tax exempt Indians and the courts; tax exempt status of Indians in Washington State; and Washington and Public Law 280: The Tonasket Case. The text examines the current state of Indian rights and explains to Indian people the basis of their claims to certain legal rights. The book is designed to give a historical overview to the theories of taxation which affect Indian income derived from trust lands covering the major cases in the Federal court system which have tried to define the tax status of Indian people as regards their property. In addition, the book covers the major developments in the field of state taxation of Indian people. In the appendixes, the full texts of 6 reported court decisions are reprinted.

Record details

  • Physical Description: vii, 191 pages ; 23 cm
  • Publisher: [Washington] Institute for the Development of Indian Law [1972]

Content descriptions

Bibliography, etc. Note:
Includes bibliographical references.
Formatted Contents Note:
Introduction -- Treaties, statutes, and attributes of sovereignty -- Tax exempt Indians and the courts -- Tax exempt status of Indians in Washington state -- Washington and public law 280.
Subject:
Indians of North America > Taxation > Law and legislation.
Tax exemption > Law and legislation > United States.
Indians of North America > Taxation > Law and legislation.
Tax exemption > Law and legislation.
United States.

Available copies

  • 0 of 1 copy available at Northwest Indian College.

Holds

  • 0 current holds with 1 total copy.
Show Only Available Copies
Location Call Number / Copy Notes Barcode Shelving Location Status Due Date
Lummi Library KF 8514 .W45 1972 247866 Stacks Checked out 12/24/2024

LDR 01761cam a2200373 4500
00121484
003NWIC
00520190424170334.0
008730124s1972 dcu b 000 0 eng
010 . ‡a 72092277
035 . ‡a(OCoLC)572242
040 . ‡aDLC ‡beng ‡cDLC ‡dBTCTA ‡dEMI ‡dOCLCF ‡dOCLCQ ‡dOCL ‡dSEO
035 . ‡a(OCoLC)572242
043 . ‡an-us---
05000. ‡aKF8514 ‡b.W45 1972 ‡aKIE2425
08200. ‡a343/.73/052
1001 . ‡aWhite, Jay Vincent, ‡d1945-
24510. ‡aTaxing those they found here; ‡ban examination of the tax exempt status of the American Indian.
260 . ‡a[Washington] ‡bInstitute for the Development of Indian Law ‡c[1972]
300 . ‡avii, 191 pages ; ‡c23 cm
336 . ‡atext ‡btxt ‡2rdacontent
337 . ‡aunmediated ‡bn ‡2rdamedia
338 . ‡avolume ‡bnc ‡2rdacarrier
504 . ‡aIncludes bibliographical references.
5050 . ‡aIntroduction -- Treaties, statutes, and attributes of sovereignty -- Tax exempt Indians and the courts -- Tax exempt status of Indians in Washington state -- Washington and public law 280.
520 . ‡aIn 1971, the Institute for the Development of American Indian Law was organized to develop a program which would begin to sort out the inconsistencies and contradictory doctrines blocking any final settlement of the rights of American Indians. The field of taxation is one in which conflicts have continually arisen. This text is intended to give tribal councils, individuals, tribal lawyers, and administrators working with Indian people a source document to aid them in understanding the complexity of the subject matter. The subject of Indian taxation involves tribal self-government, treaty rights, Congressional powers over individual Indians and tribes, and the relationship of tribal governments to state governments and agencies. The text outlines the problems which are encountered in the following topic areas: treaties, statutes and "attributes of sovereignty"; tax exempt Indians and the courts; tax exempt status of Indians in Washington State; and Washington and Public Law 280: The Tonasket Case. The text examines the current state of Indian rights and explains to Indian people the basis of their claims to certain legal rights. The book is designed to give a historical overview to the theories of taxation which affect Indian income derived from trust lands covering the major cases in the Federal court system which have tried to define the tax status of Indian people as regards their property. In addition, the book covers the major developments in the field of state taxation of Indian people. In the appendixes, the full texts of 6 reported court decisions are reprinted.
650 0. ‡aIndians of North America ‡xTaxation ‡xLaw and legislation.
650 0. ‡aTax exemption ‡xLaw and legislation ‡zUnited States.
650 7. ‡aIndians of North America ‡xTaxation ‡xLaw and legislation. ‡2fast ‡0(OCoLC)fst00969931
650 7. ‡aTax exemption ‡xLaw and legislation. ‡2fast ‡0(OCoLC)fst01143772
651 7. ‡aUnited States. ‡2fast ‡0(OCoLC)fst01204155
7400 . ‡aTax exempt status of the American Indian.
77608. ‡iOnline version: ‡aWhite, Jay Vincent, 1945- ‡tTaxing those they found here. ‡d[Washington] : Institute for the Development of Indian Law, [1972] ‡w(OCoLC)654794626
938 . ‡aBaker and Taylor ‡bBTCP ‡n72092277 //r942
994 . ‡aZ0 ‡bWANIC
948 . ‡hHELD BY WANIC - 224 OTHER HOLDINGS
901 . ‡aocm00572242 ‡bOCoLC ‡c21484 ‡tbiblio