CHEMEHUEVI INDIAN TRIBE v. CALIFORNIA STATE BD.

Nos. 83-2431, 83-2481.

800 F.2d 1446 (1986)

The CHEMEHUEVI INDIAN TRIBE, Plaintiff-Appellant, Cross-Appellee, v. CALIFORNIA STATE BOARD OF EQUALIZATION; George R. Reilly; Iris Stankey; William M. Bennett; Richard Nevins; Kenneth Cory; individually and in their official capacities as members of the California State Board of Equalization; Bank of America, N.T. & S.A., a national banking association; and David Cordier, individually and in his capacity as employee of the California State Board of Equalization, Defendants-Appellees, Cross-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided September 26, 1986.


Attorney(s) appearing for the Case

Lester J. Marston, Ukiah, Cal., for plaintiff-appellant, cross-appellee.

James Cuneo, San Francisco, Cal., for defendants-appellees, cross-appellants.

Glenn M. Feldman and M. Frances Ayer, Ziontz, Pirtle, Morisset, Ernstoff & Chestnut, Washington, D.C., amici curiae, for Big Pine Band of Owens Valley Paiute-Shoshone Indians et al.

Before SCHROEDER, FLETCHER and REINHARDT, Circuit Judges.


FLETCHER, Circuit Judge:

Plaintiff Chemehuevi Indian Tribe challenged the State of California's authority to impose a state cigarette tax on cigarettes sold by the Tribe on the Chemehuevi Reservation to non-Indians. The district court ruled in favor of the state, concluding that the legal incidence of the tax fell upon the non-Indian purchasers, that application of the state tax was not preempted by federal statutes, that the tax did not unduly interfere with tribal...

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