County of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation

The question presented by these consolidated cases is whether the County of Yakima may impose an ad valorem tax on so-called “fee-patented” land located within the Yakima Indian Reservation, and an excise tax on sales of such land.

I

A

In the late 19th century, the prevailing national policy of segregating lands for the exclusive use and control of the *254Indian tribes gave way to a policy of allotting those lands to tribe members individually. The objectives of allotment were simple and clear cut: to extinguish tribal sovereignty, erase reservation boundaries, and force the assimilation of Indians…