Pourier v. South Dakota Department of Revenue

[¶ 44.] I join in the Court’s opinion. I write specially only to address remand procedures which this Court’s decision now authorizes.

[¶ 45.] One hundred years ago, the United States Supreme Court struck down the first attempt by the State of South Dakota to levy a tax on personal property owed by Indians who resided in Indian country. United States v. Rickert, 188 U.S. 432, 23 S.Ct. 478, 47 L.Ed. 532 (1903). However, the Court merely struck down the attempted taxation and the subject of refunds was never addressed.

[¶ 46.] More recent taxation cases between the State and various opponents to…