Cass County v. Leech Lake Band of Chippewa Indians

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding state jurisdiction for ad valorem taxation of reservation land that was alienated during the allotment period and reacquired by the Tribe
• describing statutory grants of authority to place lands in trust for Indi- ans
• “We have consistently declined to find that Congress has authorized such taxation unless it has ‘ “made its intention to do so unmistakably clear” ’ ”
• Taxation on Indians will not be allowed unless Congress has authorized such taxation and unless it has made its intention to do so unmistakably clear.
• “Congress has manifested such an intent [to permit state taxation] when it has authorized reservation lands to be allotted in fee to individual Indians, thus making the lands freely alienable and withdrawing them from federal protection.”
• “State and local governments may not tax Indian reservation land ‘absent cession of jurisdiction or other federal statutes permitting it.’” (quoting County of Yakima v. Confederated Tribes & Bands of Yakima Nation, 502 U.S. 251, 258 (1992))

Source: CourtListener parenthetical corpus (CC0).