Employment Security Department v. Cheyenne River Sioux Tribe

This action to collect contributions to the state's unemployment trust fund was dismissed by the trial court.

The complaint alleges defendant, a tribe of American Indians, from 1954 through 1960, was an employer under the definitions of Ch. 17.08 SDC 1960 Supp. and as such employer paid to its employees taxable wages of $568,147.58 upon which defendant became liable for contributions to the unemployment compensation fund in the sum of $15,339.97 with interest.

Defendant gave notice of special appearance and moved to vacate service of summons and complaint or in the alternative dismiss the…