To: The Office of the President and Vice-President of the Navajo Nation
From: Willard Coolidge
Today your Committee on Indian Affairs convenes a series of briefings designed
to provide tribal staff and others key information about Indian tribes, federal
Indian law and policy, and the issues that will be debated in the tribal council.
Since President Nixon issued his historic Special Message to the Congress on
Indian Affairs in July 1970, Indian tribal self-determination has been the
foundation of federal policy toward Indians. Nonetheless, this policy has come
under considerable pressure, and members of the Senate have found it necessary
to continuously reaffirm the principles announced in 1970.
With this first briefing --- An Overview of the Federal-Tribal Relationship. - The
Enduring Validity of Indian Self Determination --- it is our intention to provide
fundamental information on the Federal-tribal relationship and the principles
underlying the current policy of Indian Self Determination.
The policy announced by President Nixon is enduring and has been reaffirmed by
every president in the interim. If the Indian tribes and the Congress are to work
together to build vibrant tribal economies and governments, it is critical to
understand the twin goals of political self determination and economic selfreliance.
While Congress retains broad legislative authority, Indian governments are
considered self-determining political bodies that are accountable only to their
Members and the Federal government, not to state or local government. Although
U.S. policies have seesawed dramatically over the past two centuries; every
presidential administration since 1968 has supported the concepts of selfgovernment and self-determination for Indian tribes.
In the weeks ahead, I challenge the tribal council will sponsor the briefings on a
specific topic. Members of this tribal council, the U.S. need to cease a
discriminatory practice that deprives certain Native American servicemen and
woman of thousand of dollars in annual income. Since 1972, the Department of
Defense has illegally withheld money from enlisted Indians for state taxation
purposes. Indians who join the military while living on a reservation are not
required to pay state taxes. While no one has tallied just much money the
Department of Defense has withheld from Native American, undoubtly the total
runs into the millions.
Officials at the Department of Defense know what the law is, they have been well
informed. At this point, you have to assume it’s intentional. It’s really behavior
unbecoming the government in this case. It just defies common sense.
The Soldiers and Sailor Relief act of 1940 (574) stipulate that those who join the
Military may remain residents of the state from which they enlisted.
In the Relief Act it states: For the purposes of taxation in respect of the personal
property, income, or gross income of any such person by any state, territory,
possession or political subdivision of any of the foregoing, or in the District of
Columbia, of which such person is not a resident or in which he is not domiciled,
compensation for military or naval service shall not be deemed income for
services performed within, or from sources within such State, Territory,
possession, political subdivision or District, and personal property shall not be
deemed to located or present in or to have a situs for taxation in such State,
Territory, possession, or political subdivision, or district. Where the owner of
personal property is absent from his residence or domicile solely by reason of
Compliance with military or naval orders
For instance, if you are a resident of Washington and an army soldier based in
Virginia. Washington remains your official residence. You do not pay Virginia
state taxes, even though you technically lived and work there. The same law
applies to American Indians who live on the reservation. If you are Member of the
Navajo tribe and you live on the reservation, when you join the Military, you keep
your official residence on the reservation, even though you may be stationed in
California. It is as if you living and working on the Reservation.
Today there are servicemen and servicewomen claiming a federally recognized
tribal reservation as their Domicile (legal Residence) and also are enrolled
members of the federally recognized Native American tribes
Mr. Frank Dayish, in your press release on March 18, 2003, to the people of
Navajo Nation addressing the Military conflict in Iraq, you stated:
“Let us not forget our Dine’ military soldiers and Native American forefathers
who have a long history of fighting for our country and Indian Nations. Native
Americans proudly continue to have the highest rate per capita of military service
men and women enlisted in our country’s U.S. Armed Forces.”
Mr. President and Vice-President, I am a Operation Desert Strom veteran and
active Naval reservist in support of Operation Iraqi Freedom. I am a Navaho
from Shiprock, New Mexico. I have retained and authorized a law firm to
investigate claims and defenses against State of California and U.S. Department
of Defense concerning Native American being improperly taxed and if the
attorneys’ investigation show that such a claim have merit and is appropriate to
bring individual or class actions against Defendant and such other parties as the
attorneys conclude, may have liability.
In this administration, I anticipate vigorous and healthy debate on this issue that
confronts Indian tribes and Indian people and firmly believe that a keen
understanding of Indian law and policy will help inform this debate.
Thank you for your continued interest in Indian affairs and policy.
Willard Coolidge