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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 Wagnon v. Prairie Band Potawatomi Indians ： ウィキペディア英語版 Wagnon v. Prairie Band Potawatomi Indians ''Wagnon v. Prairie Band Potawatomi Indians'', 546 U.S. 95 (2005), was a case in which the Supreme Court of the United States held that a state's non-discriminatory fuel tax imposed on off-reservation distributors does not pose an affront to a tribe's sovereignty.〔''Wagnon v. Prairie Band Potawatomi Indians'', 〕 ==Background== The Prairie Band Potawatomi Nation is a federally recognized Indian (Native American) tribe with a reservation in Jackson County, Kansas. The tribe operates a gas station on the reservation, buying the fuel from off-reservation distributors. Under Kansas law, the distributors pay state tax on receipt of the fuel and pass on the costs to their customers, including the tribe. As a federally recognized tribe, a state may not directly tax the tribe absent the authorization of Congress.〔Spellmeier, Luke R. (2004), A Winning Hand or Time to Fold? State Taxation of Fuel Sales on Kansas Indian Reservations, 43 Washburn Law J. 141〕〔Schraver, David M. and Tennant, David H. (2012), Indian Tribal Sovereignty - Current Issues, 75 Albany Law R. 133〕 A previous Supreme Court case had struck down a state fuel tax imposed on gas sold by the Chickasaw Nation in 1995.〔''Oklahoma Tax Commission v. Chickasaw Nation'', 〕 Kansas had, subsequent to the ''Oklahoma Tax Commission v. Chickasaw Nation'', decision, imposed the tax on the non-Indian distributors of fuel and not on the tribe as the retail seller. The Potawatomi tribe viewed this as an attack on their tribal sovereignty and filed suit in the United States District Court for the District of Kansas.〔 The District Court upheld the state tax, and the tribe appealed to the Tenth Circuit Court of Appeals. The appellate court reversed the decision of the trial court, ruling that the state's tax infringed on the tribe's right of self-government. Kansas appealed to the Supreme Court, which granted certiorari to hear the case.〔〔〔Kieval, Shira (2009), Discerning Discrimination in State Treatment of American Indians Going Beyond Reservation Boundaries, 109 Columbia Law R. 94〕 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「Wagnon v. Prairie Band Potawatomi Indians」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.