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EMPLOYMENT SEC. DEPT. v. CHEYENNE RIVER SIOUX TRIBE

No. 9984.

119 N.W.2d 285 (1963)

The EMPLOYMENT SECURITY DEPARTMENT of the State of South Dakota, Plaintiff and Appellant, v. The CHEYENNE RIVER SIOUX TRIBE, Defendant and Respondent.

Supreme Court of South Dakota.

January 24, 1963.

Attorney(s) appearing for the Case

Alan Williamson, Asst. Atty. Gen., A. C. Miller, Atty. Gen., Pierre, on the brief, for appellant.

William Howard Payne, Washington, D. C., Blaine Simons, Sioux Falls, on the brief for respondent.

BIEGELMEIER, Judge.

This action to collect contributions to the state's unemployment trust fund was dismissed by the trial court.

The complaint alleges defendant, a tribe of American Indians, from 1954 through 1960, was an employer under the definitions of Ch. 17.08 SDC 1960 Supp. and as such employer paid to its employees taxable wages of $568,147.58 upon which defendant became liable for contributions to the unemployment compensation fund in the sum of ...

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