Chickasaw Nation v. United States, 534 U.S. 84 (2001)

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100

CHICKASAW NATION v. UNITED STATES

O'Connor, J., dissenting

that Congress should be presumed to have intended the Nations to receive more, rather than less, revenue from this enterprise.

Of course, the Indian canon is not the only canon with potential applicability in these cases. Also relevant is the taxation principle, that exemptions from taxation must be clearly expressed. United States Trust Co. v. Helvering, 307 U. S. 57, 60 (1939); see also ante, at 95. These canons pull in opposite directions, the former favoring the Nations' preferred reading, and the latter favoring the Government's.

This Court has repeatedly held that, when these two canons conflict, the Indian canon predominates. In Choate v. Trapp, 224 U. S. 665 (1912), a State attempted to rely on the taxation principle to argue that a treaty provision making land granted to Indians nontaxable was merely a bounty, capable of being withdrawn at any time. The Court acknowledged the taxation principle, responding:

"But in the Government's dealings with the Indians, the rule is exactly the contrary. The construction, instead of being strict, is liberal; doubtful expressions, instead of being resolved in favor of the United States, are to be resolved in favor of [Indian nations.]" Id., at 674-675.

In Squire v. Capoeman, 351 U. S. 1, 3 (1956), the Federal Government had conveyed land to the Nations " 'free of all charge or encumbrance whatsoever.' " Although this phrase did not expressly mention nontaxability, the Court held that the language "might well be sufficient to include taxation," id., at 7. Invoking the Indian canon, id., at 6-7, we found the Nations exempt.

Likewise, in McClanahan v. Arizona Tax Comm'n, 411 U. S. 164 (1973), this Court inferred an exemption from state taxation of property inside reservations from a treaty reserving lands for the exclusive use and occupancy of the Nations. In doing so, the Court noted: "It is true, of course, that exemptions from tax laws should, as a general rule, be

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