Department of Taxation and Finance of N. Y. v. Milhelm Attea & Bros., 512 U.S. 61, 10 (1994)

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70

DEPARTMENT OF TAXATION AND FINANCE OF N. Y. v. MILHELM ATTEA & BROS.

Opinion of the Court

we confront the narrower question whether the New York scheme is inconsistent with the Indian Trader Statutes.

IV

Throughout this Nation's history, Congress has authorized "sweeping" and "comprehensive federal regulation" over persons who wish to trade with Indians and Indian tribes. Warren Trading Post, 380 U. S., at 687-689. An exercise of Congress' power to "regulate Commerce . . . with the Indian Tribes," see U. S. Const., Art. I, § 8, cl. 3, the Indian Trader Statutes were enacted to prevent fraud and other abuses by persons trading with Indians. See Central Machinery Co. v. Arizona Tax Comm'n, 448 U. S. 160, 163-164 (1980). The provision principally relied upon by respondents and by the Court of Appeals, enacted in 1876 and captioned "Power to appoint traders with Indians," states:

"The Commissioner of Indian Affairs shall have the sole power and authority to appoint traders to the Indian tribes and to make such rules and regulations as he may deem just and proper specifying the kind and quantity of goods and the prices at which such goods shall be sold to the Indians." 19 Stat. 200, 25 U. S. C. § 261.7

In Warren Trading Post, we held that this provision prevented Arizona from imposing a tax on the income or gross sales proceeds of licensed Indian traders dealing with reservation Indians. The Indian Trader Statutes and the "apparently all-inclusive regulations" under them, we stated, "would seem in themselves sufficient to show that Congress has taken the business of Indian trading on reservations so

7 The other Indian trader provisions state that persons who establish their fitness to trade with Indians to the BIA's satisfaction shall be permitted to do so, 25 U. S. C. § 262, authorize the President to prohibit the introduction of goods into Indian country and to revoke licenses, § 263, and impose penalties for unauthorized trading, § 264. BIA regulations under the statutes are codified at 25 CFR §§ 140.1-140.26 (1993).

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