''Mescalero Apache Tribe v. Jones'', 411 U.S. 145 (1973), was a case in which the
Supreme Court of the United States
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point o ...
held that a state could tax tribal, off-reservation business activities but could not impose a tax on tribal land, which was exempt from all forms of property taxes.
[''Mescalero Apache Tribe v. Jones'', ]
Background
The
Mescalero
Mescalero or Mescalero Apache ( apm, Naa'dahéńdé) is an Apache tribe of Southern Athabaskan–speaking Native Americans. The tribe is federally recognized as the Mescalero Apache Tribe of the Mescalero Apache Reservation, located in south-cen ...
Apache
The Apache () are a group of culturally related Native American tribes in the Southwestern United States, which include the Chiricahua, Jicarilla, Lipan, Mescalero, Mimbreño, Ndendahe (Bedonkohe or Mogollon and Nednhi or Carrizaleño an ...
Tribe, doing business as the Sierra Blanca Ski Enterprises, run a ski resort in
New Mexico
)
, population_demonym = New Mexican ( es, Neomexicano, Neomejicano, Nuevo Mexicano)
, seat = Santa Fe
, LargestCity = Albuquerque
, LargestMetro = Tiguex
, OfficialLang = None
, Languages = English, Spanish ( New Mexican), Navajo, Ker ...
, outside of the boundaries of the Mescalero Apache Reservation. New Mexico wanted to tax the gross receipts from the business and to tax improvements made to the land owned by the tribe and used for the resort. The tribe paid approximately US$32,000 under protest and sought a refund. The New Mexico State Commissioner of Revenue denied the claim and the
New Mexico Court of Appeals
The New Mexico Court of Appeals (in case citation, N.M. Ct. App.) is the intermediate-level appellate court for the state of New Mexico.
History
The court of appeals was created by a constitutional amendment submitted to the electorate in a ...
affirmed. The
New Mexico Supreme Court declined to hear the case and the tribe appealed to the
United States Supreme Court, which granted ''
certiorari
In law, ''certiorari'' is a court process to seek judicial review of a decision of a lower court or government agency. ''Certiorari'' comes from the name of an English prerogative writ, issued by a superior court to direct that the record of ...
'' to hear the case.
Opinion of the Court
Justice
Byron White delivered the opinion of the court. White found that if the tribe conducted off-reservation business they were liable for the corporate income taxes of New Mexico. The taxes on improvements to the land however were a different matter. Under the
Indian Reorganization Act
The Indian Reorganization Act (IRA) of June 18, 1934, or the Wheeler–Howard Act, was U.S. federal legislation that dealt with the status of American Indians in the United States. It was the centerpiece of what has been often called the "Indian ...
, , land acquired for tribes is to be held in trust for the tribe by the
United States Department of the Interior and is exempt from state property taxes, including those that New Mexico sought for improvements to the land. The lower court decision was affirmed as to the income taxes and reversed as to the property taxes.
Dissent
Justice
William O. Douglas dissented. He would have held that the tribal ski resort was a federal instrumentality and that the state had no authority to impose a corporate income tax.
See also
* ''
''
*
List of United States Supreme Court cases, volume 411
This is a list of all the United States Supreme Court cases from volume 411 of the ''United States Reports
The ''United States Reports'' () are the official record ( law reports) of the Supreme Court of the United States. They include rulings, ...
References
External links
* {{caselaw source
, case = ''Mescalero Apache Tribe v. Jones'', {{ussc, 411, 145, 1973, el=no
, courtlistener =https://www.courtlistener.com/opinion/108754/mescalero-apache-tribe-v-jones/
, findlaw = https://caselaw.findlaw.com/us-supreme-court/411/145.html
, googlescholar = https://scholar.google.com/scholar_case?case=4891003026227348909
, justia =https://supreme.justia.com/cases/federal/us/411/145/
, loc =http://cdn.loc.gov/service/ll/usrep/usrep411/usrep411145/usrep411145.pdf
, oyez =https://www.oyez.org/cases/1972/71-738
1973 in United States case law
United States Supreme Court cases
United States Supreme Court cases of the Burger Court
United States Native American tax case law
Apache
Legal history of New Mexico
Mescalero Apache