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.
We affirm our longstanding rule that Indians—like all citizens—are subject to federal taxation unless expressly exempted by a treaty or congressional statute. Hoptowit, 709 F.2d at 566. In this case, neither the General Allotment Act nor the Treaty with the Yakamas expressly exempts King Mountain from the federal excise tax on manufactured tobacco products. King Mountain is therefore liable for payment of the tax and associated penalties and interest.
The CA9 also rejected an appeal on a discovery issue in this matter (docket number 16-35956):
Briefs in that matter here.
Here are the materials in United States v. King Mountain Tobacco Co. (E.D. Wash.):