Smith v. Parker

The Eighth Circuit Court of Appeals found that an 1882 Act of Congress did not intend to diminish the boundaries of the Omaha Indian Reservation in Nebraska. The district court’s decision was affirmed because reservation land may not be divested from the tribe absent clear congressional intent to alter the reservation’s boundaries. Because the Omaha Reservation land was not diminished, the town of Pender, Nebraska—which currently sits on Reservation land—and residents of Pender, Nebraska who are engaged in the sale of alcoholic beverages must comply with the Omaha Tribal Code’s imposition of a ten percent sales tax on these beverages.