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1 1 (April 5, 2019)

handle is hein.crs/govzcx0001 and id is 1 raw text is: Congressional ______ *Research Service SCOTUS: Yakama Treaty Travel Right Preempts Washington State's Fuels Tax April 5, 2019 On March 19, 2019, the Supreme Court, in Washington State Dep't ofLicensing v. Cougar Den, Inc., (Cougar Den) held that the right-to-travel provision in a Yakama Indian treaty preempts application of a state motor fuels tax on a tribal business, Cougar Den, Inc. The case involves two strands of federal Indian law jurisprudence: interpretation of Indian treaties and state taxing authority over activities of Indians and Indian tribes. Although the case represents an endorsement of the traditional way of interpreting Indian treaties, the Justices did not agree as to the conclusions to draw from the language and history of the Yakama treaty. After a brief statement of facts, this sidebar provides an analysis of the Supreme Court's decision in Cougar Den. It first discusses state taxing authority over activities of tribal Indians. Next, it provides a brief description of the Washington motor fuels tax. It then turns to the 1855 Treaty and the principles that courts have used to interpret Indian treaties. Next, the sidebar identifies the basic points in each of the opinions written by the Justices in Cougar Den. Finally, the sidebar addresses potential implications of the case and possible considerations for Congress. Statement of Facts Cougar Den, Inc., a business owned by a Yakama tribal member, imports gasoline from Oregon, trucks it to the reservation on state highways, and resells it to on-reservation tribal retailers. The State of Washington taxes gasoline imported into the state. The 1855 Treaty between the Yakama Nation (Tribe) and the United States guarantees the Tribe the right, in common with citizens of the United States, to travel upon all public highways. Cougar Den successfully contended that the treaty exempts it from the tax. The case affirms a 2017 decision of the Washington State Supreme Court that included uncontested factual findings on the importance to the Yakamas in 1855 of being free to travel for trading purposes and representations made to them at the time of the negotiations. Those findings were adopted by the courts below based on a 1997 federal district court case. Congressional Research Service https://crsreports.congress.gov LSB10281 CRS Legal Sidebar Prepared for Members and Committees of Congress

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