TAXATION

An important power essential to the maintenance of governmental functions is the power of taxation. In Buster v. Wright, (36) it was held that the Creek Nation had the power to impose a license fee upon all persons, Indian and non-Indian, who traded within the borders of that nation. Tribal authority to levy a property tax on all property within the reservation was upheld in Morris v. Hitchcock. (37)

Indian tribes are currently recognized by the United States as "units of local government" for the purpose of receiving federal revenue funds pursuant to the Revenue Sharing Act of 1972. As a general matter, then, Indian tribes are recognized by federal law as governmental units exercising a wide variety of governmental functions, limited only by the assertion of Congressional plenary power over Indian affairs. Outside of the scope of this memorandum is a discussion of the wide spectrum of federal administrative powers currently exercised over Indian affairs.

NOTES:
36) 135 F. 947 (1905).
37) Morris v. Hitchcock, 21 app. D.C. 565 (1903).

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