Legal Opinion
United States Ex Rel. Cheyenne River Sioux Tribe v. South Dakota
Court of Appeals for the Eighth Circuit
Decided January 17, 1997No. 95-2529, 95-2535, 95-2720 and 95-2688PublishedCited by 7 opinions
1Opinion of the Court
MURPHY', Circuit Judge.
These two cases challenge the jurisdiction of the State of South Dakota to impose its motor vehicle excise tax and registration fee on Indians who live within the boundaries of a reservation. In one case, the United States sued for declarative, injunctive, and compensatory relief on behalf of the Cheyenne River Sioux Tribe and its members. The second case involves claims brought by the Rosebud Sioux Tribe for equitable relief.
South Dakota Codified Laws section 32-5B-1 provides that residents shall pay an excise tax on' the value of any motor vehicle purchased or…
2Cases cited19 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
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3Cited by7 opinions
- United States of America, on Behalf of the Cheyenne River Sioux Tribe and Its Members, Plaintiff/appellant/cross Cheyenne River Sioux Tribe, Intervenor Plaintiff/appellant/cross v. State of South Dakota Julie M. Johnson, State Secretary of Revenue, Defendants/appellees/cross Ronald J. Schreiner Dewey County, South Dakota John Alley, County Treasurer Ziebach County, South Dakota Virginia Hertel, County Treasurer, Rosebud Sioux Tribe v. Julie Johnson, State Secretary of Revenue, United States of America, Amicus CuriaeCourt of Appeals for the Eighth Circuit · 1997
- Loren Pourier, D/B/A Muddy Creek Oil and Gas, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2003
- Fond Du Lac Band of Lake Superior Chippewa v. FransCourt of Appeals for the Eighth Circuit · 2011
- Fond Du Lac Band of Lake Superior Chippewa v. FransCourt of Appeals for the Eighth Circuit · 2011
- Fond Du Lac Band of Lake Superior Chippewa v. FransCourt of Appeals for the Eighth Circuit · 2011
2 more not listed; retrieve them via the Exa API.