The Cherokee Tobacco

Citations

• 78 U.S. 616
• 20 L. Ed. 227
• 11 Wall. 616
• 1870 U.S. LEXIS 1507

Syllabus

<p>1. The 107th section 'of the Internal Kevenue Act of July 20, 1868, which enacts 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,” applies to and is in force in the Indian Territory embraced within the Western District of Arkansas, and occupied by the Cherokee nation of Indians, notwithstanding the 10th article of the prior treaty of 1866, between the United States and that nation, by which it was agreed that “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.”</p> <p>2. An act of Congress may supersede a prior treaty.</p>