Territory of Arizona v. Delinquent Tax-List

26 P. 310, 3 Ariz. 302, 1891 Ariz. LEXIS 9
Arizona Supreme Court·Decided February 9, 1891·No. Civil No. 300·Published·Cited by 8 cases

Opinion

GOODING, C. J.

The territory of Arizona, appellee, recovered judgment against the Phoenix and Maricopa Railroad Company, appellant, in the court below for taxes on that part of the Phoenix and Maricopa Railroad lying within the boundaries of the Gila River Indian Reservation, in this territory. It is claimed by appellant that the territory has no jurisdiction within the said reservation, or legislative control over, and consequently no power to tax, property situate therein. If the reservation is to be considered as exclusively under the jurisdiction of the United States, the same as places purchased by the United States within the boundaries of states, and with the consent of said states, and for the purpose of forts, arsenals, magazines, dock-yards, etc., as seems to be assumed by appellant, then the contention of appellant would be supported by a great weight of authority, and would prevail in this case, provided the proposition applied to a railroad track, part of which is situate within and part without the boundaries of the reservation. In other words, we conceive it to be the law that property situate wholly within boundaries exclusively within the jurisdiction of the legislative power of the United States cannot be taxed by the territory within which it may be situate. But is the reservation within or outside of the legislative control of this territory? [305] The Organic Act provides as follows: “Sec. 1839. Nothing in this title shall be construed to impair the rights of personal property [should be ‘persons or property’] pertaining to the Indians in any territory, so long as such rights remain unextinguished by treaty between the United States and such Indians, or to include any territory which, by treaty with any Indian tribe, is not, without the consent of such tribe, embraced within the territorial limits or jurisdiction of any state or territory; but all such territory shall be excepted out of the boundaries, and constitute no part of any territory now or hereafter organized until such tribe signifies its assent to the president to be embraced within a particular territory. Sec. 1840. Nor shall anything in this title be construed to affect the authority of the United States to make any regulations respecting the Indians of any territory, their lands, property, or rights, by treaty, law, or otherwise, in the same manner as might be made if no temporary government existed, or as hereafter established in any such territory.” Section 1839 provides, in short, that where there is a treaty with an Indian tribe, providing that they shall not be included in any territory without their assent expressed to the president, they shall not be included until their assent is given. If there exists a treaty between the government of the United States and the Pima and Maricopa Indians containing such a provision, then their reservation is outside of the political jurisdiction of this territory. If there is no such treaty, and there is no act of Congress excepting their reservation out of the operation of the Organic Act, then it would seem that the reservation becomes a part of the territory for legislative and judicial control. Section 1840 provides that nothing contained in this title shall be construed to affeet -the authority of the United States to make any regulations respecting the Indians of the territory, their lands, property, or rights, etc. Thus it will be seen that the authority of the United States over the Indians is not to be interfered with by the territory. Of course, so long as it is a territory, the authority of Congress is paramount in and outside of the reservation. But this does not prevent the exercise of the terri-torial legislative functions in or outside of the reservation. In the absence of treaty or other express exclusion, [306] the reservation becomes a part of the territory, subject, however, to the power of the general government to make regulations respecting the Indians, etc.

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Territory of Arizona v. Delinquent Tax-List, 26 P. 310, 3 Ariz. 302, 1891 Ariz. LEXIS 9 (Ark. 1891).

26 P. 310 (Territory of Arizona v. Delinquent Tax-List) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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