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CHEMEHUEVI INDIAN TRIBE v. CAL. STATE BD.

No. C-77-2838 RFP.

492 F.Supp. 55 (1979)

The CHEMEHUEVI INDIAN TRIBE, Plaintiff, v. CALIFORNIA STATE BOARD OF EQUALIZATION: George M. Reilly; Iris Sankey; William M. Bennett; Richard Nevins; and Kenneth Cory, Individually and in their official capacities as members of the California State Board of Equalization; Bank of America N. T. & S. A., a national banking association; and David Cordier, Individually and in his official capacity as employee of the California State Board of Equalization, Defendants.

United States District Court, N. D. California.

December 12, 1979.

Attorney(s) appearing for the Case

Stephen V. Quesenberry, Lester J. Marston, George Forman, California Indian Legal Services, Escondido, Cal., for plaintiff.

George Deukmejian, Atty. Gen. of Cal., Gary L. Larson, Deputy Atty. Gen., San Francisco, Cal., for defendants.

MEMORANDUM AND ORDER

PECKHAM, Chief Judge.

BACKGROUND

The Chemehuevi Indian Tribe ("Tribe") commenced this action by filing a complaint for declaratory and injunctive relief on December 15, 1977. The California State Board of Equalization ("Board") had previously determined that the Tribe owed the state amounts totaling $11,702.95 for taxes that it allegedly should have collected from non-Indian purchasers of cigarettes on the reservation, including...

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