Earlier this month, the Buffalo News published this informative article about the Buffalo Creek Land Treaty of 1842. The article discusses the history behind the treaty's signing, which is commemorated with a ceremony each May by the Seneca Nation. The treaty, which gave back a portion of land taken away by treaties signed in 1826 and 1838, also declared the Senecas to be exempt "from all taxes, and assessments for roads, highways, or any other purpose until such lands shall be sold."
This tax exemption has enabled the Seneca Nation to profit considerably from the sale of cigarettes and gasoline, two of the most heavily-taxed commodities in New York State. Tax exemptions for items sold on Native American land are not embraced by everyone: New York State has attempted to collect such taxes multiple times. This controversy is discussed in detail in several law review articles, available in HeinOnline:
Stealing from the Poor to Give to the Rich: Why New York Should Abandon Attempts to Collect Fuel Taxes on Reservations by Jonathon B. Tingley
Albany Law Review, Vol. 69, Issue 1 (2005), pp. 357-384
This Land Is Your Land, This Land Is My Land: Cayuga Indian Nation of New York v. Pataki by Katherine E. Germino
Villanova Law Review, Vol. 52, Issue 3 (2007), pp. 607-640
Can Two Centuries of Non-Indian Occupation Eliminate the Nontaxable Status of Tribal Lands in a Treaty-Recognized Reservation (03-855) by Christopher Karns
Preview of United States Supreme Court Cases, Vol. 2004-2005, Issue 4 (January 10, 2005), pp. 198-202
A search for "Buffalo Creek Treaty" in the Law Journal Library produces 17 articles containing information on this topic. The full text of the May 20, 1842 treaty can be found here in the U.S. Statutes at Large.
HeinOnline also has an extensive collection of more than 1,500 titles and 1.1 million pages dedicated to American Indian Law. The collection contains an expansive archive of treaties, federal statutes and regulations, federal case law, tribal codes, constitutions, and jurisprudence. This library also features rare compilations edited by Felix S. Cohen. Access U.S. Code Title 25 and Code of Federal Regulations Title 25, which both pertain to Indians. A proximith search for the words Buffalo, Creek and Treaty within 15 words of one another ("Buffalo Creek Treaty"~15) produces more than 130 results, including hearings, books, and serials such as the Indian Claims Commission Decisions. Sort results by Volume Date (Oldest First) to follow the historical progression of discussions surrounding the Buffalo Creek Treaties:
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