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Federal indian law

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Full-Text Articles in Law

The Importance Of Being Interest: Why A State Cannot Impose Its Income Tax On Tribal Bonds, Scott A. Taylor Mar 2009

The Importance Of Being Interest: Why A State Cannot Impose Its Income Tax On Tribal Bonds, Scott A. Taylor

Scott A. Taylor

The exercise of a state power in a way that adversely impacts the sovereignty of a federally recognized Indian tribe has been a matter of serious concern to the United States Supreme Court since the early 19th century. The limit of a state’s power to tax tribes is very often the subject of this judicial concern. In this article, I examine the reasons why states cannot impose their income taxes on interest that investors earn on tribal bonds.


The Importance Of Being Interest: Why A State Cannot Impose Its Income Tax On Tribal Bonds, Scott A. Taylor Jan 2009

The Importance Of Being Interest: Why A State Cannot Impose Its Income Tax On Tribal Bonds, Scott A. Taylor

Scott A. Taylor

The exercise of a state power in a way that adversely impacts the sovereignty of a federally recognized Indian tribe has been a matter of serious concern to the United States Supreme Court since the early 19th century. The limit of a state’s power to tax tribes is very often the subject of this judicial concern. In this article, I examine the reasons why states cannot impose their income taxes on interest that investors earn on tribal bonds.


John Marshall And Indian Land Rights: A Historical Rejoinder To The Claim Of "Universal Recognition" Of The Doctrine Of Discovery, Blake A. Watson Jan 2006

John Marshall And Indian Land Rights: A Historical Rejoinder To The Claim Of "Universal Recognition" Of The Doctrine Of Discovery, Blake A. Watson

Blake A Watson

Contrary to the statements of John Marshall in Johnson v. McIntosh, 21 U.S. (8 Wheat.) 543 (1823), the native inhabitants of America were considered by many as the absolute and "true" owners of the lands they occupied, and could retain or transfer title to their lands as they saw fit. The founder of Rhode Island, Roger Williams, argued that Europeans could justly occupy lands in America only through purchase from the Indians. Likewise, individuals in New Jersey who based their title on Indian deeds championed native land rights in the eighteenth century. It is evident that Marshall's statement that Indians …