United States of America v. State Tax Commission of the State of Mississippi

535 F.2d 300, 1976 U.S. App. LEXIS 7967
CourtCourt of Appeals for the Fifth Circuit
DecidedJuly 19, 1976
Docket73-3034
StatusPublished
Cited by7 cases

This text of 535 F.2d 300 (United States of America v. State Tax Commission of the State of Mississippi) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States of America v. State Tax Commission of the State of Mississippi, 535 F.2d 300, 1976 U.S. App. LEXIS 7967 (5th Cir. 1976).

Opinion

ON PETITION FOR REHEARING

(Opinion Dec. 13, 1974, 5 Cir. 1974, 505 F.2d 633)

Before COLEMAN, CLARK and RO-NEY, Circuit Judges.

COLEMAN, Circuit Judge.

Our original opinion in this case is reported, 505 F.2d 633 (5 Cir. 1974).

Since the rendition of that opinion, the Supreme Court of Mississippi, in the context of a criminal case, has had occasion to pass on the issue of whether the State has been deprived of jurisdiction over criminal offenses committed by Indians on the Choctaw Indian Reservation. In an exhaustive, scholarly opinion, it was held that Mississippi retains such jurisdiction, Tubby v. State, 327 So.2d 272 (Miss., 1976).

There are two decisive factors in this case.

I

The Chata Development Company

In the prior opinion we held that Chata, a Mississippi corporation, chartered in compliance with Mississippi law, is an entity separate and apart from the Mississippi Band of Choctaw Indians; that in this suit the United States is attempting to lend its name to a suit on behalf of a private corporation and thus was not a real party in interest.

We adhere to that view.

Chata was a building contractor, no more and no less. It had a contract to build houses for the Choctaw Housing Authority. Unless the Authority was contracting with itself, which would have been a barefaced subterfuge, then Chata’s separate identity, *302 capacity, and existence cannot be doubted, as a matter of either law or fact.

II

The Status of the Mississippi Choctaw Indians

After the ratification of the Treaty of Dancing Rabbit Creek the Choctaw Indians who chose to remain in Mississippi were no longer an Indian Tribe, they were citizens of Mississippi, and they most assuredly were not wards of the United States. The only way they could reassume Choctaw tribal citizenship was to move to the Indian Territory.

As cited in the original opinion, a thorough discussion of this situation was authored by Mr. Justice Pitney in Winton v. Amos, 255 U.S. 373, 41 S.Ct. 342, 344, 65 L.Ed. 684 (1921). That opinion of the Supreme Court sets forth in interesting detail the many unsuccessful efforts of the Mississippi Choctaws to reassume Choctaw citizenship without moving to the Indian Territory. See, also, Choctaw Nation v. United States, 119 U.S. 1, 7 S.Ct. 75, 30 L.Ed. 306 (1886).

The opinion in Amos was grounded on Article XIV of the Dancing Rabbit Treaty:

“Each Choctaw head of a family desirous to remain and become a citizen of the States, shall be permitted to do so, by signifying his intention to the Agent within six months from the ratification of this Treaty, (etc).”

This was an important concession. Unlike the later mistreatment of the Cherokees, no Choctaw had to remove himself to the Indian Territory unless he wished to do so. It was not a surprising arrangement, because the Choctaws had always lived in harmony with the white man. Their proud boast was that, unlike the nearby Chickasaws and Creeks, they had never raised their hands in war against the white man. Great chiefs, like Pushmataha, had rejected the blandishments of Tecumseh in the War of 1812 and had sent him out of the Nation into the hands of the more hospitable Creeks, the result of which, at the hands of Andrew Jackson, is well known. Moreover, the Choctaws were not nomadic. They lived in fixed habitations, cultivating corn and other crops. Thus they were identified as one of the five civilized tribes.

In any event, this Treaty was made by and between the Tribe and the United States and both were bound by its terms. By remaining and accepting (or claiming later, as some did) the lands allotted to those who wished to stay, the individual Indian likewise bound himself to the provisions of the Treaty.

The Treaty of Dancing Rabbit is a part of the Supreme Law, United States Constitution, Article 6, Clause 2, and it cannot be altered by an Act of Congress; Congress cannot obliterate the jurisdiction of Mississippi over its citizens.

This case simply does not fit into the extensive jurisprudential grooves developed with reference to Indian wards or those Indian Reservations which were established either by Treaty or created by Congress for those who never converted their Indian status to that of state citizenship.

The Leech Lake Reservation, the subject of the Supreme Court opinion in Bryan v. Itasca County, Minnesota [1976] - U.S. -, 96 S.Ct. 2102, 48 L.Ed.2d 710 was established by a Treaty, and Bryan was a duly enrolled member of the Chippewa tribe.

The Choctaw Indians of Mississippi do not live in Indian country. Except for that land patented to individual Indians under the terms of the Treaty (and not in trust) the Tribe sold all of its land to the United States in 1830. By 1850 virtually every acre of it had been patented to private purchasers by virtue of sales at the Land Offices in Columbus and Paulding. See, DeCoteau v. District County Court for Tenth Judicial District, 1975, 420 U.S. 425, 95 S.Ct. 1082, 43 L.Ed.2d 300. See also, Dillon v. Antler Land Company of Wyola, 9 Cir., 1974, 507 F.2d 940, cert. denied, 421 U.S. 992, 95 S.Ct. 1998, 44 L.Ed.2d 482.

In its original brief the Department of Justice asserted:

*303 “The Mississippi Band’s reservation, held in trust for the Indians by the United States, is not under the jurisdiction of the State of Mississippi and is not subject to state tax.”

We considered this to be so palpably erroneous that we proceeded in our original opinion to demonstrate our disagreement.

We must confess some bafflement with the wiggling positions taken by the government at various periods of this appeal.

In its original brief the government asserted, as above quoted, that the Mississippi Band’s reservation “is not under the jurisdiction of the State of Mississippi”.

In a motion to amend the opinion, filed January 28, 1975, the government argued, although it had raised the point in the first place, that it was not necessary to a decision of the case.

In the petition for rehearing, now under consideration, the government argues:

“Before leaving McGowan [United States v. McGowan,

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Bluebook (online)
535 F.2d 300, 1976 U.S. App. LEXIS 7967, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-of-america-v-state-tax-commission-of-the-state-of-ca5-1976.