[20190405]LSB10281_斯科特斯：雅克玛条约旅行权优先于华盛顿州的燃料税.pdf

CRS Legal Sidebar Prepared for Members and Committees of Congress Legal SidebarLegal Sidebari i SCOTUS: Yakama Treaty Travel Right Preempts Washington States Fuels Tax April 5, 2019 On March 19, 2019, the Supreme Court, in Washington State Dept of Licensing v. Cougar Den, Inc., (Cougar Den) held that the right-to-travel provision in a Yakama Indian treaty preempts application of a state motor fuels tax on a tribal business, Cougar Den, Inc. The case involves two strands of federal Indian law jurisprudence: interpretation of Indian treaties and state taxing authority over activities of Indians and Indian tribes. Although the case represents an endorsement of the traditional way of interpreting Indian treaties, the Justices did not agree as to the conclusions to draw from the language and history of the Yakama treaty. After a brief statement of facts, this sidebar provides an analysis of the Supreme Courts decision in Cougar Den. It first discusses state taxing authority over activities of tribal Indians. Next, it provides a brief description of the Washington motor fuels tax. It then turns to the 1855 Treaty and the principles that courts have used to interpret Indian treaties. Next