CASS COUNTY v. LEECH LAKE BAND OF CHIPPEWA INDIANS

No. 97-174.

524 U.S. 103 (1998)

CASS COUNTY, MINNESOTA, et al. v. LEECH LAKE BAND OF CHIPPEWA INDIANS

United States Supreme Court.

Decided June 8, 1998.


Attorney(s) appearing for the Case

Earl E. Maus argued the cause for petitioners. With him on the briefs were Mark B. Levinger and James W. Neher, Assistant Attorneys General of Minnesota.

James M. Schoessler argued the cause for respondent. With him on the brief were Steven G. Thorne and Joseph F. Halloran.

Barbara McDowell argued the cause for the United States as amicus curiae urging affirmance. With her on the brief were Solicitor General Waxman, Assistant Attorney General Schiffer, Deputy Solicitor General Kneedler, and James C. Kilbourne.*

Thomas, J., delivered the opinion for a unanimous Court.


Justice Thomas delivered the opinion of the Court.

We granted certiorari in this case to resolve whether state and local governments may tax reservation land that was made alienable by Congress and sold to non-Indians by the Federal Government, but was later repurchased by a tribe. We hold that ad valorem taxes may be imposed upon such land because, under the test established by our precedents, Congress has made "unmistakably...

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