Blackfeet Tribe of Indians v. State of Montana, Director of the Montana Department of Revenue, Glacier County, Montana, and Pondera County, Montana

I concur, but with additional reasons, in the majority’s holding that the 1938 Act did not impliedly repeal the 1924 Act. I respectfully dissent, however, from the majority’s view that the 1924 Act’s taxing authorization is inapplicable to leases entered into after promulgation of the 1938 Act.

My disagreement has three bases. First, the majority misapplies well-established rules of statutory construction by stating that the issue is whether the 1938 Act “expressly incorporated” the 1924 Act’s taxing authorization. Majority Opinion at 13. Once having concluded that the 1924 Act is still in…