1、1 Cherokee Nation v. Georgia, 30 U.S. (5 Pet.) 1, 17 (1831) (an Indian nation is not a foreignnation, but a “domestic dependant nation”); Worcester v. Georgia, 31 U.S. (6 Pet.) 515 (1832)(law of Georgia does not reach to Indian country within the state).2 See, F. S. Cohen, Handbook of Federal Indian
2、 Law 47-206 (1982 ed,), which divides federalIndian policy into the following eras: 1789-1871 (formative); 1871-1928 (allotment); 1928-1942(continued.)Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22321Updated December 9, 2005Wa
3、gnon v. Prairie Band Potawatomi Nation: State Tax on Motor Fuels Distributed to IndianTribal RetailersM. Maureen MurphyLegislative AttorneyAmerican Law DivisionSummaryOn December 6, 2005, the U.S. Supreme Court, in Wagnon v. Prairie BandPotawatomi Nation (No. 94-631), upheld the application of a non
4、-discriminatoryKansas motor fuels tax to gasoline sold by off-reservation distributors to Indian tribalretailers for on-reservation sales. Important to the Courts reasoning were: (1) the factthat the state law specified that the legal incidence of and the liability for paying the taxfell on the dist
