703. 16 . Felix Cohen's Book of Federal Indian Law 296 (photo, reprint 1942) (1986) (emphasis in original). 17 . 25 U.S.C. § 261 et seq.; 25 C.F.R. 140.1-140.26 (licensed Indian traders). 18 . Maj. Op. at 693. 19 . Cohen, supra note 16, at 348. 20 . Warren Trading Post Co. v. Ariz. State Tax Comm'n, 380 U.S. 685, 688, 85 S.Ct. 1242, 14 L.Ed.2d 165 (1965) (quoting Act of July 22, 1790, 1 Stat. 137). 21 . Cohen, supra note 16, at 349. 22 . Id- at 349-50. 23 . 25 U.S.C. § 264. 24 . Warren Trading Post, 380 U.S. at 690, 85 S.Ct. 1242. 25 . Id. at 686-87, 85 S.Ct. 1242. 26 . Id. at 691, 85 S.Ct. 1242. 27 . Marty Indian Sch. Bd. v. South Dakota, 824 F.2d 684 (8th Cir.1987). 28 . Id. at 686-88 (citing White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 100 S.Ct. 2578, 65 L.Ed.2d 665 (1979) (<HOLDING>)). 29 . Id. at 688, 85 S.Ct.
holding that the essential purpose of use tax is the recoupment of lost sales tax revenue holding that federal regulation of timber preempted a state tax that would fall on the tribe and interfere with the congressional purpose of funding tribal government with timber sales holding that both the state and the tribe can tax cigarette sales to nonindians holding that neither the tribe or its tribal court was necessary to the determination of the tribal courts jurisdiction given that the district courts judgment would be binding on the absent party and they did not have a legally protected interest at issue noting that the tribe was not a party to a relevant agreement or treaty with any party to the suit holding that states have authority to tax sales of cigarettes to nonmembers of the tribe