Mustang Production Co. v. Harrison

TACHA, Circuit Judge.

The issue in this case is whether the Cheyenne-Arapaho Tribes of Oklahoma (“the Tribes”) may impose a severance tax on oil and gas production on allotted lands held in trust for their members. The appellants are nineteen oil and gas companies and one individual (collectively referred to as “Mustang”) who hold oil and gas leases on the allotted lands. The appellees are members of the Business Committee and the Tax Commission, the tribal government entities responsible for promulgating and enforcing the tax at issue. The Cheyenne-Arapaho District Court (“the Tribal Court”),…