United States Ninth Circuit

A taxation scheme having classic excise tax attributes cannot be deemed a clear and unambiguous taxation of land, thus it cannot fall within the limited scope of permissible taxation of an Indian tribe allowed under the Indian General Allotment Act of 1887.

Appellate Information

• Argued 06/06/2002
• Decided 11/08/2002
• Published 11/08/2002

Judges

• McKEOWN, Circuit Judge., Before: BRUNETTI, TROTT, and McKEOWN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Richard Reich, Office of the Reservation Attorney, Quinault Indian Nation, Mercer Island, WA, for the plaintiff-appellant.


• For Appellees:
  
• Jennifer L. Wieland, Grays Harbor County Prosecuting Attorney's Office, Montesano, WA, for the defendant-appellee.