Mitchell materials here.
Teck Metals materials here.
King Mountain materials here.
1. Whether the Ninth Circuit erred in holding that the Yakama Treaty must include express exemptive language” to create an exemption from a federal tax or fee.
2. Whether the Ninth Circuit erred in holding that the federal tobacco excise tax, 26 U.S.C. § 5701-5703, and the Fair and Equitable Tobacco Reform Act (“FETRA”), 7 U.S.C. § 518-519, apply to the Yakama Indians even though (1) the Yakama Treaty creates a right to travel in order to protect the Yakama Indians’ ability to trade and (2) these taxes and fees are triggered by the transport of goods – rather than by sale or manufacture.