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BLACKFEET TRIBE OF INDIANS v. STATE OF MONT.

No. CV-78-61-GF.

507 F.Supp. 446 (1981)

The BLACKFEET TRIBE OF INDIANS, Plaintiff, v. STATE OF MONTANA et al., Defendants.

United States District Court, D. Montana, Great Falls Division.

January 6, 1981.

Attorney(s) appearing for the Case

Dale L. McGarvey and John M. Schiltz, McGarvey, Lence & Heberling, Kalispell, Mont., Phil Roy, Browning, Mont., for plaintiff.

R. Bruce McGinnis, Chief Legal Counsel, Montana Dept. of Revenue, Helena, Mont., Allen B. Chronister, Asst. Atty. Gen. of Mont., Helena, Mont., Helena S. Maclay, Sp. Asst. Atty. Gen. of Mont., Missoula, Mont., Bruce McEvoy, Sp. Asst. Atty. Gen., Jurisdiction Project, Missoula, Mont., Selden Frisbee, Deputy County Atty., Cut Bank, Mont., Douglas Anderson, County Atty., Conrad, Mont., for defendant.

MEMORANDUM

HATFIELD, District Judge.

In this action the Blackfeet Tribe of Indians challenge five Montana taxation statutes. The Tribe seeks declaratory relief, with injunctive enforcement, from the state's statutes. These statutes authorize the state or county to levy and collect taxes from oil and gas production. The parties have filed cross motions for summary judgment, filed appropriate memoranda and the matter is ripe for disposition. Jurisdiction is...

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