The Cherokee Tobacco

78 U.S. 616, 20 L. Ed. 227, 11 Wall. 616, 1870 U.S. LEXIS 1507
Supreme Court of the United States·Decided May 18, 1871·Published·Cited by 162 cases

Opinions

Mr. Justice SWAYNE

stated the case and delivered the opinion of the court.

This is a writ of error to the District Court of the Western District of Arkansas. The case,, so far as it is necessary to state it, lies within a narrow compass.

The proceeding was instituted by the defendants in error to procure the condemnation and forfeiture of the tobacco in question, and of the other property described in the libel of information, for alleged violations, which are fully set forth, of the revenue laws of the United States. Elias C. Boudinot, for himself and his copartner, Stand Wattie, interposed, and by his answer submitted, among others, the followng allegations: That the firm were the sole owners of the property described in the libel; that the property was found and seized in the Cherokee nation, outside of any reveuue collection district of the United States; that the manufacturing of the tobacco was-carried on in the Cherokee nation, and that the manufactured tobacco, raw material, and other property, were never within any collection district, nor subject to the taxes mentioned in the libel, nor were the owners bound to comply with the requirements of the revenue laws of Congress; that the revenue laws were complied with as to all tobacco sold or offered for sale outside of said Indian country, if any such there were; that the claimants are Cherokee Indians by blood, and residents of the Cherokee nation, and they deny that the property had become forfeited as alleged in the libel.

At the trial, the claimants moved the court to instruct the jury that the act of Congress, entitled “ An Act imposing taxes on distilled spirits, and for other purposes,” approved July 20th, 1868, is not in force iu any part of the Indian territory embraced iu the Western District of Arkansas; that the 10th article of the treaty of 1866, between the Cherokee nation and the United States, was in full force with reference to the territory of the Cherokee nation; that the [618]*61867th section of the act of 1868 requires stamps to he sold only to manufacturers of tobacco in the respective collection districts, and that it gave the claimants no legal right to buy such stamps to place on their tobacco in the Cherokee nation, and that they are not responsible for not having done so. The court refused to give these instructions. The jury found for the United States, and judgment was entered accordingly. The claimants excepted to the refusal of the court to give the instructions asked for, and have brought the case here for review.

The only question argued in this court, and upon which our decision must depend, is the effect to be given respectively to the 107th section of the act of 1868,* and the 10th article of the treaty of 1866, between the United States and the Cherokee nation of Indians.

They are as follows:

Section 107. That the internal revenue laws imposing taxes on distilled spirits, fermented liquors, tobacco, snuff, and cigars, shall be construed to extend to such articles produced anywhere within the exterior boundaries of the United States, whether^ the same shall be within a collection district Or not.”

Article 10th. Every Cherokee Indian and freed person residing in the Cherokee nation shall have the right to sell any products of his farm, including his or her live stock, or any merchandise or manufactured products, and to ship and drive the same to market without restraint, paying any tax thereon which is now or may be levied 'by the United States on the quantity sold outside of the Indian territory.”

On behalf of the claimants it is contended that the 107th section was not intended to apply, and does not apply, to the country of the Cherokees, and that the immunities secured by the treaty are in full force there. The United States insist that the section applies with the same effect to the territory in question as to any State or other territory of the United States, and that to the extent of the provisions of the section the treaty is annulled.

[619] Considering the narrowness of the questions to-be decided, a remarkable wealth of learning and ability have been expended in their discussion. The views of counsel in this court have rarely been more elaborately presented. Nevertheless, the case seems to us not difficult to be determined, and to require no very extended line of remarks to vindicate the soundness of the conclusions at which we have arrived.

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The Cherokee Tobacco, 78 U.S. 616, 20 L. Ed. 227, 11 Wall. 616, 1870 U.S. LEXIS 1507 (1871).

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