Ignoring legal precedent, the Supreme Court recently ruled that states can impose cigarette taxes on reservation sales to nontribal members. The ruling will have a disastrous effect on the tribes' capability to raise revenue through taxation and on the business existence of many traders and merchants. (SB)

Written during the summer and fall immediately following the passage of Proposition 13 (the California tax limitation amendment), this paper examines circumstances leading to its overwhelming support at the polls and the immediate efforts of state and local units of government to cope with the changes. The following are discussed: the political…