United States Sixth Circuit

In an action brought by an Indian tribe against against a state treasurer and two police officers challenging Michigan's efforts to tax tobacco products sold by the tribe and several searches and seizures of tobacco, summary judgment for the state is affirmed where: 1) the Michigan tax is not invalid because its incidence falls on non-tribal consumers and not on the tribe; 2) a requirement that the community "pre-pay" the tax is not more than a minimal burden under federal tax law; 3) a treaty between the U.S. and the tribe does not preempt the state tax; 4) searches and seizures of tobacco products in the U.S. Mail did not violate Congress's exclusive authority over mail; 5) the searches and seizures did not violate the tribe's sovereign immunity; and 6) the warrants at issue were sufficiently particular under the Fourth Amendment.

Appellate Information

• Decided 02/28/2007
• Published 02/28/2007

Judges

• Before BOGGS, Chief Judge;  MARTIN, Circuit Judge;  OLIVER, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Vernle C. Durocher, Dorsey & Whitney, Minneapolis, Minnesota, for Appellant.  Elaine Dierwa Fischhoff, Office of the Attorney General, Lansing, Michigan, for Appellee.   ON BRIEF:  Vernle C. Durocher, Mary J. Streitz, Dorsey & Whitney, Minneapolis, Minnesota, John R. Baker, Baraga, Michigan, Stephen D. Turner, Clark Hill, Grand Rapids, Michigan, for Appellant.  Elaine Dierwa Fischhoff, Office of the Attorney General, Lansing, Michigan, for Appellee.