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To: Maurice Winn who wrote (283178)	12/5/2008 11:41:52 PM
From: goldworldnet	Respond to of 793917

I was thinking of the US, but considering your post, reservations for the Indian Nations may have some exemptions. In this case the US apparently doesn't recognize some land owned by members of this tribe to be on a reservation. Presumably though if the government did recognize it as reservation land it wouldn't be taxed unless it had congressional authorization. City of Sherrill, New York v. Oneida Indian Nation of New York This case addresses whether properties reacquired by the Oneida Indian Nation (OIN) are subject to taxation by the City of Sherrill, New York. Under the principle of federal preemption, reservation land is not subject to state taxation without express congressional authorization. However, determining whether the disputed land is reservation land depends on the interpretation of the United States constitution and several treaties...... law.duke.edu * * *