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won and proved that the man's allottment ran out over the ocean. Well, he can harvest his clams on his own allottment, under the Capomin case he can't be taxed for digging a clam any more than he could for digging a rock or bringing up the oil. If he can produce it on his own allotment why, he's completely free so far as the Federal Tax is concerned, and probably so far as state taxes are concerned, unless Congress gives permission to the State to levy a tax.
Question on trapping )lost)
Unless its done within the individual's allotment, I don't think the Capomin case helps you. You have some question ? may not help you in certain circumstances. It was given no credence in the Stromm case by the Tax Circuit of the 9th Circuit Court of Appeals. 
John, Alex Saluskin has just mentioned here a case that you may know about, its the Sampson-Tulley case. In that case Alex tells me that the Indians contended and were successful in showing that their fishing was being done at the usual and accepted fishing stations and that under their treaty they had the right to fish off the reservations at the usual and accustomed fishing stations and the court held that that was tax free. Do you know about that?
Yes, sire, around two dozen cases including a number in the Supreme Court of the United States the ? Brothers case for instance, in which they hold that the Stevens' trees primarily, which blighted the Northwest and gave the Indians the right to take fish in the usual and accustomed places on the reservation and in common with other citizens? gives them a right which overrides the right of the state to control fishing. And for that reason the United States has had to pay very substantial damages to the Indian tribes on the Columbia River for taking the Salivo Falls fishing cite, even though it is off the reservation of some of the various tribes and the damages have run into millions of dollars. But that doesn't have anything to do with income taxes. That has to do with whether you have a property right to be respected, or whether if you make any income off that property you have to pay an income tax on it.