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#1333041 - 03/16/12 05:17 PM
Re: Indian Settlement Coming?
[Re: Ayuveda]
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Rich_Tallcot
Senior Member
Registered: 01/19/03
Posts: 3743
Loc: Union Springs, New York
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Not at all. I just deal with my own governments. You appear to be the one with issues. Did ya team up with Pinky and the Brain yet? So, you're in the stockade aye? I guess they do let inmates have internet access now, especially if you're a tribal and claim it's part of your religion. You have more rights in there than you do on a rez, unless you're in a tribal stockade but they can only lock ya up for a year at a time because they aren't sovereign. Your racist rhetoric doesn't wash in NYS, which you avoid like the plague. Have you filed your complaint with the UN?
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#1333169 - 03/17/12 08:48 AM
Re: Indian Settlement Coming?
[Re: Rich_Tallcot]
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Ayuveda
Senior Member
Registered: 04/05/10
Posts: 6367
Loc: Imagine
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Sovereign Oneida Nation.
Tough it out Richie.
There are three kinds of sovereign governments in the United States. Under the Constitution, the federal government is the “supreme sovereign,” and federal laws can pre-empt state laws. State governments also are sovereign; they retain any powers not specifically given to the federal government under the Constitution.
The third kind of sovereignty is inherent. That means the authority to govern is not granted by another government, but by the consent of the people who are governed. Indian tribal governments, which existed long before Europeans arrived on the North American continent, have inherent sovereignty.
There are several generally accepted criteria for inherent sovereignty:
• There must be a distinct group of people, with a distinct language, a distinct religious or moral structure, and a distinct culture.
• The group must control and regulate a distinct geographic area, with commonly understood and accepted boundaries.
• The group must have its own governmental structure, formed by its own people, with typical governmental authority to create and enforce laws.
• The government must be recognized by another sovereign. For example, the United States recognizes the governments of Canada, Mexico, Great Britain, France, China, etc., as well as the governments of more than 500 Indian nations.
Centuries before the Europeans arrived in North America, Indian tribes had satisfied these criteria and dealt with each other on a government-to-government basis. By making treaties with the tribes, the European governments and later the U.S. government recognized their inherent sovereignty, which predates the federal and state governments.
Therefore, tribal sovereignty is not bestowed upon Indian governments by treaty. Rather, it is recognized by those treaties, and powers not explicitly addressed by treaty or by act of Congress are reserved to the Indian tribe. This “reserved rights doctrine” was spelled out in U.S. v. Winans (1905), involving treaty-recognized off-reservation fishing rights. The Supreme Court said that treaties represent “not a grant of rights to the Indians, but a grant of rights from them – a reservation of those not granted.”
Several court rulings have recognized and affirmed the existence of inherent sovereignty for Indian tribes. In Worcester v. Georgia (1832), Chief Justice Marshall wrote: “The Constitution, by declaring treaties already made, as well as those to be made, to be the supreme law of the land, has adopted and sanctioned the previous treaties with the Indian nations, and consequently admits their rank among those powers who are capable of making treaties.” Nearly 150 years later, in United States v. Wheeler (1978), the U.S. Supreme Court reaffirmed inherent tribal sovereignty: “Although physically within the territory of the United States and subject to ultimate federal control, they nonetheless remain a separate people, with the power of regulating their internal and social relations… The powers of Indian tribes are, in general, ‘inherent powers of a limited sovereignty which has never been extinguished.’” (Emphasis in original)
And in a 1982 tax case, Justice Thurgood Marshall wrote that Indian tribal sovereignty, though different from the sovereignty enjoyed by federal and state governments, should be judged by the same principles: “Without regard to its source, sovereign power, even when unexercised, is an enduring presence … and will remain intact unless surrendered in unmistakable terms.”¹
Only Congress can limit tribal sovereign authority; in the absence of congressional action, tribes are, in the words of the Supreme Court, “domestic dependent nations,’ which exercise inherent sovereign authority over their members and territories.”²
—————
1 Merrion v. Jicarilla Apache Tribe, 455 U.S. 148 (1982).
2 Oklahoma Tax Commission v. Citizen Band Potawatomi Indian Tribe, 498 U.S. 505, 509 (1991).
_________________________
Sometimes, tear gas can make you see better.
-graffiti in Athens
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#1333554 - 03/18/12 09:23 PM
Re: Indian Settlement Coming?
[Re: bluezone]
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Ayuveda
Senior Member
Registered: 04/05/10
Posts: 6367
Loc: Imagine
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Only Congress can limit tribal sovereign authority; in the absence of congressional action, tribes are, in the words of the Supreme Court, “domestic dependent nations,’ which exercise inherent sovereign authority over their members and territories.”²
an act of congress in 1924 US citizenship to tribal members all treaties prior are void American Indians are American Citizens do you dispute that? then all laws and taxes apply equally
All Indians are subject to federal income taxes. As sovereign entities, tribal governments have the power to levy taxes on reservation lands. Some tribes do and some don't. As a result, Indians and non-Indians may or may not pay sales taxes on goods and services purchased on the reservation depending on the tribe.
However, whenever a member of an Indian tribe conducts business off the reservation, that person, like everyone else, pays both state and local taxes.
State income taxes are not paid on reservation or trust lands.
_________________________
Sometimes, tear gas can make you see better.
-graffiti in Athens
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#1333571 - 03/18/12 09:54 PM
Re: Indian Settlement Coming?
[Re: bluezone]
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Ayuveda
Senior Member
Registered: 04/05/10
Posts: 6367
Loc: Imagine
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Federal Taxation
Income Tax
Section 1 of the Internal Revenue Code imposes a tax on the taxable income of individuals, trusts, and estates. Section 11 imposes a tax on the taxable income of corporations. Section 61 provides that gross income means all income from whatever source derived unless otherwise provided by law.
No constitutional or statutory provision expressly exempts Indian tribes from federal income taxation. Generally, the political entity of an Indian tribe has been recognized and no federal tax liability has been assessed against a tribe with respect to tribal income from business activities conducted within the reservation. See Mescalero Apache Tribe v. Jones, 411 US 145 (1973).
The assets of an Indian Tribe are owned by the tribe as a community and not by the members as individuals or tenants in common. The right to participate in this community depends on a continuing membership in the tribe. See Gritts v. Fisher, 224 US 640 (1912).
Prior to the enactment of the Indian Reorganization Act of 1934 (IRA), the both the governmental and business functions of a tribe were conducted by a single tribal entity. The IRA allowed for a division of the functions in which the governmental functions are conducted under a tribal constitution and bylaws (Act Section 16) and the business function is conducted under a tribal business corporation (Act Section 17). Rev. Rul. 81-295, 1981-2 CB 15, states that an Indian tribal corporation organized under IRA Section 17 has the same tax status as the Indian tribe and is not taxable on income from activities carried on within the reservation. Any income earned by an unincorporated tribe, regardless of location of the business activities, is not subject to federal income tax as an Indian tribal corporation organized under Act Section 17 has the same tax status as the tribe. However, a tribal corporation organized under state law does not have the same tax status as the tribe for Federal tax purposes and is subject to Federal income tax on any income earned regardless of the location of the business activities.
Rev. Rul 67-284, 1967-2 CB 55, states that Indian tribes are not taxable entities. The ruling also states that tribal income not otherwise exempt from Federal income tax is includible in the gross income of the Indian tribal member when distributed to, or constructively received by, the individual tribal member.
Employment Taxes
Employers, including tribes, are obligated to withhold FICA and federal income taxes from employee wages. The wages paid to elected tribal government officers are not subject to FICA or federal income tax withholding under Rev. Rul. 59-354, 1959-2 CB 24. However, since the wages would be included in the gross income of the officer, voluntary withholding of federal income taxes may be requested.
Excise Taxes
The Indian Tribal Government Tax Status Act of 1983 (Pub. L. No. 97-473) assigned state status to Indian tribes for exemption from certain federal excise taxes. The exemption applies only to tribal activities conducted as "essential governmental function" as stated in Code Section 7871(b).
Wagering Taxes
A federal wagering tax of one-quarter of one percent is imposed on the amount of all wagers placed on betting pools or lotteries conducted under state law under Code Sections 4401(a) and 4421. The Internal Revenue Service has applied this tax to Indian tribes that sell pulltabs or conduct lotteries. See Rev. Rul. 94-81, 1994-2 CB 412; PLR 9229005 (July 17, 1992), and PLR 9229006 (July 17, 1992).
_________________________
Sometimes, tear gas can make you see better.
-graffiti in Athens
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and heavy on the barbed wire!
