The Cherokee Tobacco
The Cherokee Tobacco
Opinion of the Court
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
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,
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.
In The Cherokee Nation v. Georgia
But conceding these views to be correct, it is insisted that •the section cannot apply to the Cherokee nation because it is in conflict with the treaty. Undoubtedly one or the other must yield. The repugnancy is clear and they cannot stand together.
The second section of the fourth article of the Constitution of the United States declares that “ this Constitution and the laws of the United States which shall be made in pursuance thereof, and all treaties which shall be made under the authority of the United States, shall be tlie supreme law of the land.”
It need hardly be said that a treaty cannot change the Constitution or be held valid if it be in violation of that in
Does the section thus construed deserve the severe strictures which have been applied to it? As before remarked, it extends the revenue laws over the Indian territories only as to liquors and tobacco. In all other respects the Indians in those territories are exempt. As regards those articles only the same duties are exacted as from our own citizens. The burden must rest somewhere. Revenue is indispensable to meet the public necessities. Is it unreasonable that this small portion of it shall rest upon these Indians ? The frauds that might otherwise be perpetrated there by others, under the guise of Indian names and simulated Indian ownership, is also a consideration not to be overlooked.
We are glad to know that there is no ground for any im
Judgment affirmed.
15 Stat. at Large, 167.
5 Peters, 17.
8 Wheaton, 574.
4 Howard, 572.
18 Howard, 103.
United States v. Wiltberger, 5 Wheaton, 95.
Mirehouse v. Rennel, 1 Clark & Finelly, 527; Wolff v. Koppel, 2 Denio, 372.
Foster & Elam v. Neilson, 2 Peters, 314.
Taylor v. Morton, 2Curtis, 454; The Clinton Bridge, 1 Walworth, 155
Dissenting Opinion
(with whom concurred Mr. Justice DAVIS), dissenting.
I dissent from the opinion of the court just read. In my judgment it was not the intention of Congress to extend the internal revenue law to the Indian territory. That territory is an exempt jurisdiction. Whilst the United States has not relinquished its power to make such regulations as it may deem necessary in relation to that territory, and whilst Congress has occasionally passed laws affecting -it, yet by repeated treaties the government has in effect stipulated that in all ordinary cases the Indian populations shall be autonomies, invested with the power to make and execute all laws for their domestic government. Such being the case, all laws of a general character passed by Congress will be considered as not applying to the Indian territory, unless' expressly mentioned. An express law creating certain special rights and privileges is held never to be repealed by implication by any subsequent law couched in general terms, nor by any express repeal of all laws inconsistent with such general law, unless the language be such as clearly to indicate the intention of the.legislature to effect such repeal. Thus it was held by the Supreme Court of New Jersey in The State v. Brannin
In the case before the court, I hold that there is nothing to indicate such a legislative intent. The language used is nothing but general language, imposing a general system of requirements and penalties on the whole country. Had it been the intent of Congress to include the Indian territory, it would have been very easy to say so. Not having said so, I hold that the presumption is that Congress did not intend to include it.
The case before us is, besides, a peculiar one. The exempt jurisdiction here depends on a solemn treaty entered into between the United States government and the Cherokee nation, in which the good faith of the government is involved, and not on a mere municipal law. It is conceded that the law in question cannot be extended to the Indian territory without an implied abrogation of the treaty pro tanto. And the opinion of the court goes upon the principle that Congress has the power to supersede the provisions of a treaty. In such a ease there are peculiar reasons for applying with great strictness the rule that-the exempt jurisdiction must .be expressly mentioned in order to be affected.
The judgment, according to these views, ought to be reversed*
3 Zabriskie, 484.
The State v. Minton, lb. 529.
Reference
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- 162 cases
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- Syllabus
- 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.” 2. An act of Congress may supersede a prior treaty.