The Fort Mojave Tribe v. County Of San Bernardino

543 F.2d 1253 The FORT MOJAVE TRIBE, by and through its Tribal Council in Class Action on behalf of all members of said Tribe, Plaintiff-Appellant, v. The COUNTY OF SAN BERNARDINO, a political subdivision of the State of California, Defendant-Appellee. No. 75-1485. United States Court of Appeals, Ninth Circuit. Sept. 28, 1976. Raymond C. Simpson (argued), Palos Verdes Estates, Cal., for plaintiff-appellant. Robert R. Walker, Deputy County Counsel (argued), San Bernardino, Cal., for defendant-appellee. Before GOODWIN and SNEED, Circuit Judges, and KING, * District judge. SNEED, Circuit Judge: 1 This case requires us to determine whether a possessory interest tax may be imposed on non-Indian lessees of property held in trust by the United States Government for reservation Indians. Five years ago we held, in Agua Caliente Band of Mission Indians v. County of Riverside, 442 F.2d 1184 (9th Cir. 1971), cert. denied, 405 U.S. 933 , 92 S.Ct. 930 , 30 L.Ed.2d 809 (1972), that such a tax was valid. The trial judge in the instant case found Agua Caliente to be controlling. We continue to support the holding of that case. We consider it proper, however, to look closely at the specific status…