Write a paper that analyzes a specific federal Indian policy issue.

Assignment Brief

By using and referring to Legislation and Important Court Cases, Students are expected to write a paper that analyzes a specific federal Indian policy issue.

Research Paper: Students are expected to write a paper that analyzes a SPECIFIC federal Indian policy issue. The research papers NEED to include a bibliography. Students are expected to use three sources besides the required text books. REFER TO STEP 4 BELOW. 
Textbook: (Canby, William C. Jr. American Indian Law in a Nutshell. St. Paul, MN: West Publishing, 2015. 6th Edition.)

1. Introduction/Thesis: Is your thesis statement clearly stated? (For example, if writing about taxes on Indians: "In this essay I am going to focus on the issue of taxation in Indian Country.") That is, does it define a specific policy issue, focus your approach to the policy issue, and make strong connections?
2. Organization: Does your introductory paragraph briefly & clearly set up your paper and lay out your thesis/policy issue? Does each body paragraph have a single topic that connects back to both the thesis and the previous paragraph? Is the material and the paragraphs presented in logical order?
3. Clarity & effectiveness: Is it clear in your paper what your policy issue is? Do you succeed in clearly working through your policy issue? Are examples/citations appropriate, and adequate?
4. Correct use of sources: Do you use the required number of sources(A minimum of one court case, one piece of legislation, and a book )? Do you accurately represent their information and ideas? Do you cite them correctly and place citations from them in context? Do you use them to re-enforce your policy issue?
5. Grammar, Spelling, and Mechanics: Is your essay typed, double-spaced,using a standard 12-point font? Is it the proper page length 5 to 7 pages? Is your essay correctly punctuated? Is everything spelled correctly?

Sample Answer

Federal Indian Policy Issue: Taxation in Indian Country

Introduction

In this essay, I am going to focus on the issue of taxation in Indian Country, a specific and ongoing policy concern in federal Indian law. Taxation is a complex issue for tribal nations because it brings together federal, state, and tribal laws and affects the sovereignty of Native American tribes. While tribes have the right to govern their own lands, the question of who can tax what , tribal governments, state authorities, or the federal government , has led to numerous legal disputes. This paper explores the issue of taxation in Indian Country, its legal background, and the impact of key legislation and court decisions.

Understanding Tribal Sovereignty and Taxation

Tribal sovereignty means that federally recognised Native American tribes have the authority to govern themselves within their lands. This includes making laws, establishing courts, and collecting taxes. However, this sovereignty exists within a larger framework of federal and sometimes state law.

One major legal principle is that states generally do not have the power to tax tribes or tribal members on tribal land, unless Congress explicitly allows it. This principle was confirmed in McClanahan v. Arizona State Tax Commission, 411 U.S. 164 (1973), where the U.S. Supreme Court ruled that Arizona could not impose state income tax on a Navajo woman living and working within the reservation. The Court respected the tribe`s sovereignty and the federal government’s primary role in tribal affairs.

Key Legislation: Indian Reorganization Act (1934)

The Indian Reorganization Act (IRA) of 1934 is one of the most important federal laws supporting tribal self-government. It allowed tribes to form their own governments and constitutions, and importantly, it promoted economic development on reservations. Through the IRA, tribes gained more control over their lands and internal affairs, including taxation rights.

However, the IRA did not settle all taxation issues. While it empowered tribes to collect taxes from businesses and individuals on their lands, it did not clearly prevent states from trying to do the same. As a result, legal disputes continue about whether and when states can tax non-tribal businesses operating on tribal land.

Legal Case Study: Washington v. Confederated Tribes of Colville Reservation (1980)

A major court case related to taxation is Washington v. Confederated Tribes of the Colville Indian Reservation, 447 U.S. 134 (1980). In this case, the state of Washington wanted to collect cigarette taxes from non-tribal customers who bought tobacco products on the reservation. The tribes, however, had their own tax system and argued that state taxes would interfere with tribal business.

The U.S. Supreme Court ruled that the state could collect taxes from non-tribal customers, but not from the tribal members themselves. The Court recognised tribal sovereignty but also allowed for some state involvement when non-Indians are involved in economic activity on tribal land. This case shows how complicated taxation can be in Indian Country, especially when state and tribal interests overlap.

Current Challenges in Taxation Policy

Today, taxation in Indian Country remains a policy challenge. Tribes often face difficulties when trying to build strong economies because of uncertainty around tax rules. Some businesses avoid investing on tribal lands if they might have to pay both state and tribal taxes. This “double taxation” can discourage business development, hurting tribal economies.

At the same time, tribes rely on tax revenues to support essential services like schools, health clinics, and infrastructure. Without clear tax authority, tribes may struggle to fund these services. The lack of uniform rules about when states can or cannot tax on tribal lands continues to create confusion and legal conflict.

Continued...