In Re: The State of Texas, Ex Rel. Bill D. Hicks

How courts have described this case

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

• holding that state’s taxing jurisdiction over non-member Indians is equivalent to state’s taxing jurisdiction over non-Indians
• holding that a tribe may tax members entering the reservation to engage in economic activity
• holding that “tribal sovereignty is dependent on, and subordinate to, only the Federal Government, not the States”
• recognizing that a tribe had power to impose tax on cigarettes sold to non-members on the reservation
• concluding that a state lacked authority to impose a motor vehicle excise tax upon a tribe and its members when the tax was not “tailored to the amount of actual off-reservation use”
• holding that a state could require reservation “smoke shops” to collect state sales tax from non-Indian customers

Source: CourtListener parenthetical corpus (CC0).