[20051209]RS22321_瓦格农诉草原乐队波塔瓦托米民族：对分配给印第安部落零售商的汽车燃料征收的州税.pdf

1 Cherokee Nation v. Georgia, 30 U.S. (5 Pet.) 1, 17 (1831) (an Indian nation is not a foreignnation, but a “domestic dependant nation”); Worcester v. Georgia, 31 U.S. (6 Pet.) 515 (1832)(law of Georgia does not reach to Indian country within the state).2 See, F. S. Cohen, Handbook of Federal Indian Law 47-206 (1982 ed,), which divides federalIndian policy into the following eras: 1789-1871 (formative); 1871-1928 (allotment); 1928-1942(continued.)Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22321Updated December 9, 2005Wagnon v. Prairie Band Potawatomi Nation: State Tax on Motor Fuels Distributed to IndianTribal RetailersM. Maureen MurphyLegislative AttorneyAmerican Law DivisionSummaryOn December 6, 2005, the U.S. Supreme Court, in Wagnon v. Prairie BandPotawatomi Nation (No. 94-631), upheld the application of a non-discriminatoryKansas motor fuels tax to gasoline sold by off-reservation distributors to Indian tribalretailers for on-reservation sales. Important to the Courts reasoning were: (1) the factthat the state law specified that the legal incidence of and the liability for paying the taxfell on the dist