Held: The Indian General Allotment Act of 1887 permits Yakima County to impose an ad valorem tax on reservation land patented in fee pursuant to the Act and owned by reservation Indians or the Yakima Indian Nation itself, but does not allow the county to enforce its excise tax on sales of such land. 408, 431 (opinion of WHITE, J.)), and remanded to the District Court for that determination. Confederated Tribes and Bands of Yakima Nation, 492 U. health and welfare'" (quoting Brendale v. The Court of Appeals agreed that the excise tax was impermissible, but held that the ad valorem tax would be impermissible only if it would have a "'demonstrably serious'" impact on the Tribe's "'political integrity, economic security or. Contending that federal law prohibited the imposition or collection of the taxes on such lands, the Tribe filed suit for declaratory and injunctive relief and was awarded summary judgment by the District Court. The county proceeded to foreclose on various properties for which these taxes were past due, including certain fee-patented lands held by the Yakima Indian Nation or its members on the Tribe's reservation within the county. Yakima County, Washington, imposes an ad valorem levy on taxable real property within its jurisdiction and an excise tax on sales of such land. Argued November 5, 1991-Decided January 14, 1992* CONFEDERATED TRIBES AND BANDS OF THE YAKIMA INDIAN NATIONĬERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
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