Page:United States Reports 502 OCT. TERM 1991.pdf/417

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

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Opinion of the Court

U. S. 146, 149 (1906), without even mentioning the Burke Act proviso, held that state tax laws were “[a]mong the laws to which [Indian allottees] became subject” under § 6 upon the expiration of the Dawes Act trust period. And we agree with the Court of Appeals that by specifically mentioning immunity from land taxation “as one of the restrictions that would be removed upon conveyance in fee,” Congress in the Burke Act proviso “manifest[ed] a clear intention to permit the state to tax” such Indian lands. 903 F. 2d, at 1211. Neither the Yakima Nation nor its principal amicus, the United States, vigorously disputes this.2 Instead, they contend that § 6 of that Act—the Burke Act proviso included— 2

The Yakima Nation does, however, make a preliminary objection to the taxes on the ground that the Washington State Constitution permits land taxes to be imposed only on those Indians holding fee patents who have terminated their affiliations with the Tribe—which the Indian plaintiffs in these cases have not done. The provision at issue provides in pertinent part as follows: “That the people inhabiting this state do agree and declare that they forever disclaim all right and title to the unappropriated public lands lying within the boundaries of this state, and to all lands lying within said limits owned or held by any Indian or Indian tribes; and that until the title thereto shall have been extinguished by the United States, the same shall be and remain subject to the disposition of the United States, and said Indian lands shall remain under the absolute jurisdiction and control of the congress of the United States. . . ; Provided, That nothing in this ordinance shall preclude the state from taxing as other lands are taxed any lands owned or held by any Indian who has severed his tribal relations, and has obtained from the United States or from any person a title thereto by patent or other grant, save and except such lands as have been or may be granted to any Indian or Indians under any act of congress containing a provision exempting the lands thus granted from taxation, which exemption shall continue so long and to such an extent as such act of congress may prescribe.” Wash. Const., Art. XXVI, Second (emphasis added). We agree with the Court of Appeals that, under this text, the Indian lands not covered by the quoted proviso are not exempted from taxation, but merely committed to “the absolute jurisdiction and control of [Congress].” If Congress has permitted taxation, the provision is not violated.