Re: NY State Taxation Issue - URGENT

Cindy B. (cbenedic@prairie.nodak.edu)
Tue, 7 May 1996 16:31:40 -0500 (CDT)


I took the time to do a bit of digging.. Mind you I'm a chemistry major and
don't have the patience for legal searches, but I can usually find resources...
In regards to the power of NY in implementing any consequential action
towards the tribes in New york...I cite this:
"...The power of Congress to deal with them-(the New York
Indians)-regardless of New York's actions or desires is unquestioned."

"Legislative power over Indian affairs is vested in Congress.'The Congress
shall have power...to regulate Commerce with foreign Nations..and with the
Indian Tribes.'(U.S.Const. art I,08,cl.3.See,e.g.,Hallowell v. United
States,221 U.S.317;Worcester v. Georgia,31 U.S. (6 Pet.)515;United States v.
Kaguma,118 U.S.375;United States v. Thomas, 151 U.S. 577.)There is no doubt
that legislation implementing this Constitutional mandate ousts state law on
the same subject and to the extent that a state enactment otherwise valid
interferes with or impedes the operation of a federally-created scheme to
fulfill the olbigation toward the Indians, the state law must
fail.(mcCulloch v. Maryland, supra; Board of County Commr's. v. United
States, 308 U.S. 343.) Thus if any interference with the federal program for
the Indians can be shown to result from the taxes sought to be imposed, the
taxes must be struck down and the judgement bellow affirmed."

This is from the Appellate Division, Fourth Department, New York Supreme
Court, affirming the vitality of the Six Nations Treaty.
The above quoted language is from Pierce vs. The State Tax Commission of
the State of New York, decided january 11, 1968, by the Appellate Division,
Fourth Department. This case holds that the State cannot tax sales of
articles made and sold on an Indian Reservation.
I am quoting directly from excerpts from the book by George C. Shattuck
from the Legal history of The Oneidea Land Claims.

Now I hope there is more support for this rally occurring on May 14th.
I hope you all are able to send letters to New York and demand that they
threaten us no longer. The very threat of a consequence has left a number
of people gravely concerned that NY will implement their National Guard upon
the reservations. THis threat "Consequence" is an abuse of power by New
York and I hope other Nations realize that this is not unique to New York
Native people. I apologize for any typos.