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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Mescalero Apache Tribe v. Jones ： ウィキペディア英語版 Mescalero Apache Tribe v. Jones ''Mescalero Apache Tribe v. Jones'', 411 U.S. 145 (1973), was a case in which the Supreme Court of the United States held that a state could tax tribal, off-reservation business activities but could not impose a tax on tribal land, which was exempt from all forms of property taxes.〔''Mescalero Apache Tribe v. Jones'', 〕 ==Background== The Mescalero Apache Tribe, doing business as the Sierra Blanca Ski Enterprises, run a ski resort in New Mexico, outside of the boundaries of the Mescalero Apache Reservation. New Mexico wanted to tax the gross receipts from the business and to tax improvements made to the land owned by the tribe and used for the resort. The tribe paid approximately US$32,000 under protest and sought a refund. The New Mexico State Commissioner of Revenue denied the claim and the New Mexico Court of Appeals affirmed. The New Mexico Supreme Court declined to hear the case and the tribe appealed to the United States Supreme Court, which granted ''certiorari to hear the case.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Mescalero Apache Tribe v. Jones」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.