Washington State Dept. of Licensing v. Cougar Den, Inc.
Washington v. Cougar Den | |
---|---|
Holding | |
The Yakama Nation Treaty of 1855 preempts the state law which the State purported to be able to tax fuel purchased by a tribal corporation for sale to tribal members. | |
Court membership | |
| |
Case opinions | |
Plurality | Breyer, joined by Sotomayor, Kagan |
Concurrence | Gorsuch (in judgment), joined by Ginsburg |
Dissent | Roberts, joined by Thomas, Alito, Kavanaugh |
Dissent | Kavanaugh, joined by Thomas |
Laws applied | |
Yakama Nation Treaty of 1855; Wash. Rev. Code §§82.36.010(4), (12), (16) |
Washington State Dep't of Licensing v. Cougar Den, Inc., 586 U.S. ___ (2019), was a
Background
Facts of the case
The
Cougar Den, Inc., was a corporation owned by the Yakama Nation, and which imported gasoline onto the reservation for sale to tribal members. The laws of the State of Washington imposed a tax on fuel imported into the state by truck,[2] which the tribe refused to pay. Washington, in 2013, assessed taxes and penalties of $3.6 million dollars against the tribe.[3] Cougar Den appealed the assessment.
Procedural history
The matter was first heard by an
Supreme Court
Arguments
State
Opinion of the Court
The opinion of the Court was delivered by
Concurring opinion
Justice Neil Gorsuch, joined by Justice Ruth Bader Ginsburg, issued a concurring opinion.[17][18] In his view, the Court was "charged with adopting the interpretation most consistent with the treaty’s original meaning."[19] Justice Gorsuch noted that the treaty was written in English, then translated into Chinook (a pidgin language, not the native tongue of the tribe), and the interpretation must be based on how the Yakama Nation understood it at the time of the treaty signing.[20] He felt that the tribe believed that the treaty provided them “with the right to travel on all public highways without being subject to any licensing and permitting fees related to the exercise of that right while engaged in the transportation of tribal goods.”[21] Justice Gorsuch concluded his opinion with:
"Really, this case just tells an old and familiar story. The State of Washington includes millions of acres that the Yakamas ceded to the United States under significant pressure. In return, the government supplied a handful of modest promises. The State is now dissatisfied with the consequences of one of those promises. It is a new day, and now it wants more. But today and to its credit, the Court holds the parties to the terms of their deal. It is the least we can do."[22]
Dissenting opinions
Chief Justice John Roberts, joined by Justices Clarence Thomas, Samuel Alito, and Brett Kavanaugh dissented. Roberts believed that the State's tax was a tax on the possession of the fuel, not on its transportation.[23] In his opinion, the tax would be preempted only if it acted as a toll or a blockade.[24]
Further to Roberts' dissent, Justice Kavanaugh, joined by Justice Thomas, issued a separate dissent. Justice Kavanaugh stated that the treaty merely allowed tribal members to travel on public highways on the same basis as non-Indian citizens.[25]
See also
References
- ^ Yakama Nation Treaty of 1855, June 9, 1855, ratified Mar. 8, 1859, 12 Stat. 951.
- ^ Wash. Rev. Code § 82.36.020.
- P.3d 1014, 1015 (Wash., 2017) (hereinafter cited as State Dep't).
- ^ Cougar Den, slip op. at 3; State Dep't, 392 P.3d at 1015; Kate Prengaman, Gas tax fuels debate between Yakama Nation, state, Yakama Herald, May 22, 2015, (last visited Mar 24, 2019).
- ^ Cougar Den, slip op. at 3; State Dep't, 392 P.3d at 1015.
- ^ Cougar Den, slip op. at 3; State Dep't, 392 P.3d at 1015; Kate Prengaman, Judge's ruling expected to favor treaty rights in gas tax case, Yakama Herald, July 22, 2015, (last visited Mar 24, 2019).
- ^ Cougar Den, slip op. at 4; State Dep't, 392 P.3d at 1020.
- ^ Cougar Den, slip op. at 4.
- ^ Bethany Berger, Argument analysis: Justices conflicted in clash between fuel tax and Yakama Treaty SCOTUSblog (2018), (last visited Mar 21, 2019) (hereinafter cited as Berger, Argument analysis).
- ^ Berger, Argument analysis.
- ^ Berger, Argument analysis.
- ^ Cougar Den, slip op. at 6.
- ^ Cougar Den, slip op. at 7 (emphasis in original).
- ^ Cougar Den, slip op. at 9-10.
- ^ Cougar Den, slip op. at 14.
- ^ Cougar Den, slip op. at 18.
- ^ Deshais, Nicholas (March 21, 2019). "Neil Gorsuch joins liberals giving Yakama Nation a Supreme Court victory over state of Washington". The Spokesman-Review. Archived from the original on August 1, 2019. Retrieved July 11, 2020.
- ^ Totenberg, Nina (March 20, 2019). "Conservative Justice Gorsuch Joins Supreme Court Liberals In Deciding Yakama Nation Treaty Case". National Public Radio. Northwest Public Broadcasting. Archived from the original on July 11, 2020. Retrieved July 11, 2020.
- ^ Cougar Den, slip op. at 1 (J. Gorsuch, concurring).
- ^ Cougar Den, slip op. at 2 (J. Gorsuch, concurring).
- ^ Cougar Den, slip op. at 3 (J. Gorsuch, concurring).
- ^ Cougar Den, slip op. at 11 (J. Gorsuch, concurring).
- ^ Cougar Den, slip op. at 2 (CJ Roberts, dissenting).
- ^ Cougar Den, slip op. at 2 (CJ Roberts, dissenting).
- ^ Cougar Den, slip op. at 1 (J Kavanaugh, dissenting).