{"ID":63007,"name":"Washington State Department of Licensing v. Cougar Den, Inc.","href":"https:\/\/api.oyez.org\/cases\/2018\/16-1498","view_count":0,"docket_number":"16-1498","additional_docket_numbers":null,"manner_of_jurisdiction":"Writ of \u003Ci\u003Ecertiorari\u003C\/i\u003E","first_party":"Washington State Department of Licensing","second_party":"Cougar Den, Inc.","timeline":[{"event":"Granted","dates":[1529902800],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54318"},{"event":"Argued","dates":[1540875600],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54359"},{"event":"Decided","dates":[1552971600],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54474"}],"lower_court":{"ID":70,"name":"Washington Supreme Court","href":"https:\/\/api.oyez.org\/taxonomy\/term\/70"},"facts_of_the_case":"\u003Cp\u003EUnder Article III of the Yakama Nation Treaty of 1855, members of the tribe have \u0022the right, in common with citizens of the United States, to travel upon all public highways.\u0022 Cougar Den is a Yakama-owned fuel distributor that imports millions of gallons of fuel into the state each year to sell to the public. In December 2013, Cougar Den received an assessment from the Washington State Licensing Department, demanding $3.6 million in unpaid taxes, penalties, and licensing fees for hauling fuel across state lines without a license. Cougar Den protested the assessment, and the Department\u2019s ALJ ruled that the bill was impermissible under the treaty. The director of the Department reversed the ALJ, and Cougar Den then appealed the Department\u2019s order to the Yakima County Superior Court, which reversed the order and ruled that it violated the tribe\u2019s right to travel. The Department sought review by the Washington Supreme Court.\u003C\/p\u003E\n\u003Cp\u003EThe U.S. Court of Appeals for the Ninth Circuit has repeatedly rejected claims that the treaty provision at issue exempts members from taxes or state fees on commercial activities taking place outside the Yakama Indian Reservation. In the instant case, the Washington Supreme Court adopted a much broader meaning, ruling that this portion of the treaty bars states from taxing \u0022any trade, traveling, and importation\u0022 by members of the Yakama tribe \u201cthat requires the use of public roads,\u201d even those outside the reservation. Based on this interpretation, the state\u2019s high court held that the treaty preempts the state from requiring Cougar Den to pay wholesale fuel taxes.\u003C\/p\u003E\n","question":"\u003Cp\u003EDoes the Yakama Treaty of 1855 create a right for tribal members to avoid state taxes on off-reservation commercial activities that make use of public highways?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EThe \u201cright to travel\u201d provision of the Yakama Treaty of 1855 (between the United States and the Yakama Nation of Indians) preempts the state\u2019s fuel tax as applied to Cougar Den\u2019s importation of fuel by public highway for sale within the reservation.\u003C\/p\u003E\n\u003Cp\u003EJustice Stephen Breyer delivered an opinion in which Justices Sonia Sotomayor and Elena Kagan joined. For this plurality of the Court, Justice Breyer agreed with the Washington Supreme Court below that a provision of the Yakama Treaty of 1855 that guarantees the Yakama \u201cthe right . . . to travel upon all public highways\u201d preempts a state tax triggered when motor fuel \u201centers into [Washington] state,\u201d a tax exempted only for \u201cbulk transfer,\u201d such as pipeline or ship but not by ground transportation. A key component of the treaty was the right to travel with goods for sale or distribution, and the tax impermissibly burdened that treaty right.\u003C\/p\u003E\n\u003Cp\u003EJustice Neil Gorsuch filed an opinion concurring in the judgment, in which Justice Ruth Bader Ginsburg joined. Justice Gorsuch pointed out that the treaty was drafted by the United States in a language the Yakamas could not read, and the Yakamas relinquished large amounts of territory in exchange for their treaty rights. Under these circumstances, Justice Gorsuch argued, the treaty should be interpreted as the Yakama understood it.\u003C\/p\u003E\n\u003Cp\u003EChief Justice Roberts filed a dissenting opinion, in which Justices Clarence Thomas, Samuel Alito, and Brett Kavanaugh joined. Chief Justice Roberts argued that the tax burdens possession, not travel, and that it would apply regardless of how the fuel entered the state. Under this interpretation, the tax does not impermissibly burden the treaty right.\u003C\/p\u003E\n\u003Cp\u003EJustice Kavanaugh filed a dissenting opinion, in which Justice Thomas joined. Justice Kavanaugh argued that the language of the treaty is best interpreted to mean that the Yakamas have the right to travel on public highways equal to the right that other U.S. citizens have. Thus, a state can apply any nondiscriminatory restrictions on travel without unduly burdening the treaty rights.\u003C\/p\u003E\n","advocates":[{"advocate":{"ID":62975,"name":"Noah Purcell","href":"https:\/\/api.oyez.org\/people\/noah_purcell","view_count":0,"last_name":"Purcell","roles":null,"thumbnail":null,"length_of_service":0,"identifier":"noah_purcell"},"advocate_description":"for petitioner","href":"https:\/\/api.oyez.org\/case_advocate\/case_advocate\/22563"},{"advocate":{"ID":16657,"name":"Ann O\u0027Connell Adams","href":"https:\/\/api.oyez.org\/people\/ann_oconnell","view_count":0,"last_name":"Adams","roles":null,"thumbnail":null,"length_of_service":0,"identifier":"ann_oconnell"},"advocate_description":"Assistant to the Solicitor General, Department of Justice, for the United States, as amicus curiae supporting petitioner","href":"https:\/\/api.oyez.org\/case_advocate\/case_advocate\/22564"},{"advocate":{"ID":62644,"name":"Adam G. 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