Page:United States Reports 502 OCT. TERM 1991.pdf/411

 502us2$21K 08-19-96 17:39:52 PAGES OPINPGT

Cite as: 502 U. S. 251 (1992)

253

Opinion of the Court

Jeffrey C. Sullivan argued the cause for petitioners in No. 90–408 and respondents in No. 90–577. With him on the briefs was John V. Staffan. R. Wayne Bjur argued the cause for respondent in No. 90–408 and petitioner in No. 90–577. With him on the brief was Tim Weaver. Edwin S. Kneedler argued the cause for the United States as amicus curiae in support of respondent in No. 90– 408 and petitioner in No. 90–577. With him on the brief were Solicitor General Starr, Acting Assistant Attorney General Hartman, Deputy Solicitor General Wallace, Peter R. Steenland, Jr., Robert L. Klarquist, and Edward J. Shawaker.† Justice Scalia delivered the opinion of the Court. The question presented by these consolidated cases is whether the County of Yakima may impose an ad valorem tax on so-called “fee-patented” land located within the Yakima Indian Reservation, and an excise tax on sales of such land. I A In the late 19th century, the prevailing national policy of segregating lands for the exclusive use and control of the †Briefs of amici curiae were filed for the State of Montana et al. by Marc Racicot, Attorney General of Montana, Clay R. Smith, Solicitor, and by the Attorneys General for their respective States as follows: Gale A. Norton of Colorado, Hubert H. Humphrey III of Minnesota, Nicholas Spaeth of North Dakota, and Mark Barnett of South Dakota; for the State of Washington by Kenneth O. Eikenberry, Attorney General, Leland T. Johnson, Senior Assistant Attorney General, and Timothy R. Malone, Special Assistant Attorney General; for La Plata County et al. by Tom D. Tobin and Susan W. Pahlke; for the Mashantucket Pequot Tribe et al. by Melody L. McCoy, Yvonne Teresa Knight, Kim Jerome Gottschalk, Jeanette Wolfley, Reid P. Chambers, Jeanne S. Whiteing, and Robert S. Thompson III; for the National Association of Counties et al. by Richard Ruda and David J. Burman; and for the Washington State Association of Counties by Barnett Kalikow and Robert P. Dick.