289 F. 671 | 9th Cir. | 1923
The territory of Alaska brought an action to collect certain sums of money alleged to be owing it as occupation licenses and income taxes from the Annette Island Packing Company, a corporation of the state of Washington engaged in catching and packing salmon on the Annette Islands in the territory of Alaska. The Secretary of the Interior intervened for and on behalf of the Indians residing on said Islands. The cause was submitted to the court below on the pleadings and an agreed statement of facts. Judgment was entered dismissing the complaint.
The Indians on the Annette Islands were formerly inhabitants of British Columbia. In the year 1887, they were encouraged by officers of the government of the United States to emigrate to Alaska, and from 800 to 1,200 Metlakahtla Indians emigrated from British Columbia and settled upon Annette Island. Their action was sanctioned by Congress in the Act of March 3, 1891, 26 Stat. 1101. That act provided that the Annette Islands be set apart as a reservation for the use of the Metlakahtla Indians and such other Alaskan natives as might join them, to be held and used by them in common “under such rules and regulations, and subject to such restrictions, as may be prescribed from time to time by the Secretary of the Interior.” 48 U.S.C.A. § 358. About 50 Thlinket and other Alaska Indians joined the Metlakahtla Indians in their settlement. Rules and regulations governing their use of the islands so reserved were made by the Secretary of the Interior on January 25, 1915. On February 11, 1915, the Secretary of the Interior approved the rule and order of the 'Commissioner
The court below found that the lease of the cannery and equipment was an instrumentality of the government for the purpose of assisting the Indians to become self-supporting, that the tax sought to be levied is in the nature of a license tax imposed upon an instrumentality of the government, and that the levy of such taxes, being a direct tax on an instrumentality of the government used in carrying on its business, was void.
The plaintiff in error asserts that the point at issue here is whether a foreign corporation engaged in canning salmon on Annette Island in Alaska is compellable to pay a territorial tax levied against it based on the output of
The plaintiff in error argues that the Indians on Annette Island are not arid never have been, since their settlement there, a “tribe of Indians”; that their descendants by virtue of their birth on the island became American citizens, that the Alaskan natives who joined them were likewise not an Indian tribe, and that the Island never became an Indian reservation. - As we view the questions necessary here to be decided, we think the fact that the Indians are not tribal, and the fact, if it be a fact, that the majority of the Indians on the island are citizens of the United States by virtue of their having been born on the soil of the United States, are immaterial, for although such Indians may be citizens, they are still subject -to the care and protection of the United States. Winton v. Amos, 255 U.S. 391, 41 S.Ct. 342, 65 L.Ed. 684. The inhabitants of the Island, being Indians, stand in the same relation to the United States as do Indians on other reservations. Nor is it material that the Metlakahtla Indians were British subjects before their immigration to the United States. Congress has made that fact immaterial here. Alaska Pacific Fisheries v. United States, 248 U.S. 78, 39 S.Ct. 40, 63 L.Ed. 138. The government has always recognized these Indians as its wards. The Act of March 3, 1891, declares that Annette Island be “set apart as a reservation” for their use. Nor was the Secretary of the Interior without authority to execute the lease to the packing company. He was empowered to make rules and regulations for the government of the Indians in the occupation of the island. Such regulations so authorized by Congress have the force of law. In re Kollock, 165 U.S. 526, 17 S.Ct. 444, 41 L.Ed. 813; United States v. Foster, 233 U.S. 515, 34 S.Ct. 666, 58 L.Ed. 1074; McKinley v. United States, 249 U.S. 397, 39 S.Ct. 324, 63 L.Ed. 668. “The general rule is that statutes passed for the- benefit of dependent Indian tribes or communities are to be liberally construed, doubtful expressions being resolved in favor of the Indians.” Alaska Pacific Fisheries v. United States,
Question is made of the authority of the Secretary of the Interior to intervene in the action. Section 873 of the Compiled Laws of Alaska permits intervention of any one who has an interest in the matter of litigation or in the success of either of the parties. We think it clear that the Secretary of the Interior had the right to intervene to protect the Indians and to sustain the lease which he had made and which was an instrumentality of the government for their benefit. But it is immaterial here whether or not there was technically a right of intervention. The case was heard in the court below upon an agreed statement of the facts. It was the duty of the court to render judgment upon the facts stated, and, if the court had reached the conclusion that the Secretary was not properly an intervener, it had the right to regard the contention and argument of the Secretary as that of an amicus curke.
The judgment is affirmed.