United States Ninth Circuit

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US v. King Mountain Tobacco Co., Inc., 14-36055

Held that a tribal manufacturer of tobacco products was liable for delinquent tobacco excise taxes and penalties. The manufacturer, which operates on lands held in trust by the United States, argued that it was exempt from the excise tax based on either the General Allotment Act of 1887 or the Treaty with the Yakamas of 1855. Affirming summary judgment for the federal government, the Ninth Circuit explained that Indians are subject to federal taxation unless expressly exempted by a treaty or congressional statute.

Appellate Information

  • Decided
  • Published 2018/08/13


  • McKeown


  • United States Ninth Circuit