ÿWPC64 èUæ«Js µPa2ŸX€yÒL>™6 ƒ2yìÂÞñL‡æ†/Ó‡w½D(-ÿÄcÀÍ+5:çF@ð…ÌlêÄÂ̇ºp"nj2÷ÿþâCÌeTØå†pHW&¨çè1¼¼°'s2IOÚ„°Õ ÁyJžºùŠùrjÖ´Ó`ºèò!ä_‘ÇΙmNBGA±æÐÊãj–- |/ÚÁ”þüï»,Fß] Y¤2²Ruô4/>ŸÔ%±…#ÁF U> %E 0GK U:’ ·Ì Ì ^ ƒ w 4“ § ¶ 0c¸ b 0D# # bg Eo mq Nˆ U 8Š UF 0U 0ã]] 0à@@ 0Ý  1uý 72r 0Ú¤ 0×~ 0ÔU 0Ñ) 0Îú 0CÈ 0Ñ  0ÎÜ 0˪ 0Èu 0Å= 0 0¿Ä 0ºƒ 0@= 0Î} 0ËK 0È 0ÅÞ 0£ 0¿e 0¼$! 0·à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!à!—"&$Ó³%³%³%³%³%̆,†, 1UR0R0R0R0R0å§0§0§0§0§0§0§0§0§0§0§0§0§0§0§0§0§0§0 BŒ3Œ3Œ3Œ3Œ3Œ3Œ3Œ3Œ3Œ3Œ3 0©3˜HP LaserJet 5/5M - StandardÈÈ,,,,ÈÈ0<èÀ( 9Z+&Courier RegularX(îí$¡¡Ô€XmTXXXÔ,°À`   "CG Times Bold ­Ý ƒ„U£$ÝÔ€X3^XXXÔÓ  ÓòòÚ  Ú*Ú  Úóó€€Ý  ÝÔ_ÔOf€the€District€of€New€Hampshire,€sitting€by€designation.Ìn¬2s 6xª2‚ ‚ÐHŠ3|x$(;3Qç$©©Ý ƒîí!ÝÔ€X<"XXXÔÝ  Ý- ù-(Ã$òòÚ  Ú*Ú  Úóó- ù-ÿU‹ÿÀÀÀ<4šÛ 9Z+‹ Courier New .Courier New Regular*+ ÿÿ(_26Ô2ÔÔ3  Ôà..à*D+J ÿÿ(_25Ó ¨ý ÓÓ ° ÓÓ,"Œ Œ ä <”ìDœôL¤,ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*A+J ÿÿ(_24Ó ¨ý ÓÓ  ÓÓ)ä ä <”ìDœôL¤)ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*>+J ÿÿ(_23Ó ¨ý ÓÓ ` ÓÓ&<<”ìDœôL¤&ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó3#37=CIQYag­­1.a.i.(1)(a)(i)1)a)i)*;+J ÿÿ(_22Ó ¨ý ÓÓ ¸ ÓÓ#””ìDœôL¤#ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*8+J ÿÿ(_21Ó ¨ý ÓÓ  ÓÓ ììDœôL¤ ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*5+J ÿÿ(_20Ó ¨ý ÓÓ h ÓÓDDœôL¤ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*2+J ÿÿ(_19Ó ¨ý ÓÓ À ÓÓœœôL¤ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*/+J ÿÿ(_18Ó ¨ý ÓÓ  ÓÓ ôôL¤ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó* ÿÿ(_17Ô2ÔÔ3  Ô€*DJ ÿÿ(_16Ó ¨ý ÓÓ ° ÓÓ,"Œ Œ ä <”ìDœôL¤,ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*AJ ÿÿ(_15Ó ¨ý ÓÓ  ÓÓ)ä ä <”ìDœôL¤)ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*>J ÿÿ(_14Ó ¨ý ÓÓ ` ÓÓ&<<”ìDœôL¤&ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*;J ÿÿ(_13Ó ¨ý ÓÓ ¸ ÓÓ#””ìDœôL¤#ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*8J ÿÿ(_12Ó ¨ý ÓÓ  ÓÓ ììDœôL¤ ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*5J ÿÿ(_11Ó ¨ý ÓÓ h ÓÓDDœôL¤ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó*2J ÿÿ(_10Ó ¨ý ÓÓ À ÓÓœœôL¤ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó(/J ÿÿ&_9Ó ¨ý ÓÓ  ÓÓ ôôL¤ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó( ÿÿ&_8Ô2ÔÔ3  Ô(DJ ÿÿ&_7Ó ¨ý ÓÓ ° ÓÓ,"Œ Œ ä <”ìDœôL¤,ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó(AJ ÿÿ&_6Ó ¨ý ÓÓ  ÓÓ)ä ä <”ìDœôL¤)ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó(>J ÿÿ&_5Ó ¨ý ÓÓ ` ÓÓ&<<”ìDœôL¤&ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó(;J ÿÿ&_4Ó ¨ý ÓÓ ¸ ÓÓ#””ìDœôL¤#ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó(8J ÿÿ&_3Ó ¨ý ÓÓ  ÓÓ ììDœôL¤ ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó(5J ÿÿ&_2Ó ¨ý ÓÓ h ÓÓDDœôL¤ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó(2J ÿÿ&_1Ó ¨ý ÓÓ À ÓÓœœôL¤ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó&/J ÿÿ$_Ó ¨ý ÓÓ  ÓÓ ôôL¤ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó …Ý ƒ„U£$ÝÔ€X3^XXXÔÓ  ÓòòÚ  Ú2Ú  Úóó€€Ý  ÝÔ_ÔThe€"artful€pleading€rule"€bars€a€plaintiff€from€concealing€aÐ ° Ðnecessary€federal€question€by€omitting€it€from€the€complaint.€Ð †Ö ÐòòFranchise€Tax€Bd.óó€v.€òòConstr.€Laborers€Vacation€Trustóó,€463€U.S.€1,Ð \¬ Ð22€(1983). ƒÝ ƒ„U£$ÝÔ€X3^XXXÔÓ  ÓòòÚ  Ú1Ú  Úóó€€Ý  ÝÔ_ÔUnder€the€well„pleaded€complaint€rule,€it€must€be€clear€from€theÐ ° Ðplaintiff's€complaint€that€there€is€a€federal€question.€€òòLouisvilleÐ †Ö Ð&€Nashville€R.R.óó€v.€òòÔ_ÔMottleyÔ_Ôóó,€211€U.S.€149,€152€(1908). ÉÝ ƒ„U£$ÝÔ€X3^XXXÔÓ  ÓòòÚ  Ú3Ú  Úóó€€Ý  ÝÔ_ÔIndian€country€is€usually€"the€benchmark€for€approaching€theÐ ° Ðallocation€of€federal,€tribal,€and€state€authority€with€respect€toÐ †Ö ÐIndians€and€Indian€lands."€€òòÔ_ÔNarragansettÔ_Ô€Indian€Tribe€of€R.I.óó€v.Ð \¬ ÐòòÔ_ÔNarragansettÔ_Ô€Elec.€Co.óó,€89€F.3d€908,€915€(1996)€(quoting€òòIndianÐ 2‚ ÐCountry,€U.S.A.óó€v.€òòOklahoma€Tax€Comm'nóó,€829€F.2d€967,€973€(10thÐ X ÐCir.€1987)).€€Indian€country€is€defined€by€Congress€as€including:Ð Þ. ÐÌà8  àà8` Ð Ð à(a)€all€land€within€the€limits€of€any€IndianÐ Š Ú Ðreservation€under€the€jurisdiction€of€theÐ ` ° ÐUnited€States€Government,€.€.€.€(b)€allÐ 6 †  Ðdependent€Indian€communities€within€theÐ  \  Ðborders€of€the€United€States€whether€withinÐ â 2  Ðthe€original€or€subsequently€acquiredÐ ¸  Ðterritory€thereof,€and€whether€within€orÐ ŽÞ  Ðwithout€the€limits€of€a€state,€and€(c)€allÐ d´  ÐIndian€allotments€.€.€.€.Ð:Š ` x` x ÐÌ18€U.S.C.€ðð€1151;€òòseeóó€òòÔ_ÔNarragansettÔ_Ô€Elec.€Co.óó,€89€F.3d€at€915.€€TheÐ æ6 ÐSupreme€Court€has€repeatedly€applied€this€definition€to€issues€ofÐ ¼  Ðboth€criminal€and€civil€jurisdiction.€€òòId.óó€at€915;€(quotingÐ ’â ÐòòCaliforniaóó€v.€òòÔ_ÔCabazonÔ_Ô€Band€of€Mission€Indiansóó,€480€U.S.€202,€208Ð h¸ Ð(1987)). ÂÝ ƒ„U£$ÝÔ€X3^XXXÔÓ  ÓòòÚ  Ú4Ú  Úóó€€Ý  ÝÔ_ÔCongress€has€granted€the€consent€of€the€United€States€to€StatesÐ ° Ðwishing€to€assume€criminal€and€civil€jurisdiction€over€reservationÐ †Ö ÐIndians,€25€U.S.C.€ðð€1322(a),€and€25€U.S.C.€ðð€1324€confers€upon€theÐ \¬ ÐStates€the€right€to€disregard€enabling€acts€which€limit€theirÐ 2‚ Ðauthority€over€such€Indians.€ññ€ññHowever,€"the€Act€expressly€providesÐ X Ðthat€the€State€must€act€'with€the€consent€of€the€tribe€occupyingÐ Þ. Ðthe€particular€Indian€country,'€25€U.S.C.€ðð€1322(a),€and€mustÐ ´  Ð'appropriately€(amend€its)€constitution€or€statutes.'€25€U.S.C.Ð Š Ú Ððð1324."€€òòÔ_ÔMcClanahanÔ_Ôóó€v.€òòState€Tax€Comm'n€of€Arizonaóó,€411€U.S.€164,Ð ` ° Ð177„78€(1973).$ÿÿ359=AEIMQ111111111 ÛÝ ƒ„U£$ÝÔ€X3^XXXÔÓ  ÓòòÚ  Ú5Ú  Úóó€€Ý  ÝÔ_ÔWe€recognize€that€the€Supreme€Court€has€recently€grantedÐ ° Ðcertiorari€for€a€question€regarding€whether€the€Court€shouldÐ †Ö Ðabandon€the€òòWhite€Mountain€Apacheóó€interest„balancing€test€in€favorÐ \¬ Ðof€a€preemption€analysis€based€on€the€principle€that€IndianÐ 2‚ Ðimmunities€are€dependent€upon€congressional€intent.€€òòPrairie€BandÐ X ÐÔ_ÔPotawatomiÔ_Ô€Nationóó€v.€òòRichardsóó,€379€F.3d€979€(10th€Cir.€2004),€òòcert.Ð Þ. Ðgrantedóó,€73€U.S.L.W.€3513€(U.S.€Feb.€28,€2005)€(No.€04„631). d(J2U£$¤¤Ý ƒîí!ÝÔ€X<"XXXÔÝ  ÝÓ  ÓòòÚ  Ú0Ú  Úóó€€Ý ƒîí!ÝÔ€X3^XXXÔÝ  ÝÔ_ÔÔ€XüŠXXX3^ÔÔ€°W2°XXüŠÔÑ€ÑÑ8€3^XdÖdÈ8ÑÑ  ÑÙ*ƒîí!Ùà@4 4 ìàUnited€States€Court€of€AppealsˆÐ ° ÐÔ€„U–„°°W2Ôà@   ìàFor€the€First€CircuitˆÐ „Ô ÐÔ€„̉„„„U–ÔÔ€X3^X„„̉ÔßA€y) °°` dE<ã` AßÐ ä4 ÐÌNo.€04„1155Ð É Ðà  àà ` àà ¸ àà  àà h àà À àà  àà p àà È àà  àà x àà Ð àÌà@  ìàÔ_ÔNARRAGANSETTÔ_Ô€INDIAN€TRIBE€OF€RHODE€ISLAND,ˆÐ u Å Ðà@ ìàPlaintiff,€Appellant,ˆÐ K › ÐÌà@tt)ìàv.ˆÐ ÷ G  Ðà  àà ` àÌà@ppìàSTATE€OF€RHODE€ISLAND€AND€PROVIDENCE€PLANTATIONS;ˆÐ £ó  Ðà@ìàDONALD€L.€Ô_ÔCARCIERIÔ_Ô,€in€his€official€capacity€as€GOVERNOR;ˆÐ yÉ  Ðà@ppìàPATRICK€C.€LYNCH,€in€his€official€capacity€as€theˆÐ OŸ  Ðà@TT ìàATTORNEY€GENERAL;€STEVEN€M.€PARE,€in€his€official€capacityˆÐ %u  Ðà@ÌÌìàas€Colonel€of€the€Rhode€Island€State€Police;€JUSTICES€OFˆÐ ûK  Ðà@44ìàRHODE€ISLAND€DISTRICT€AND€SUPERIOR€COURTS;€TOWN€OFˆÐ Ñ! Ðà@Ø Ø ìàÔ_ÔCHARLESTOWNÔ_Ô;€Ô_ÔCHARLESTOWNÔ_Ô€POLICE€DEPARTMENT,ˆÐ §÷ Ðà@ÄÄìàDefendants,€Appellees.ˆÐ }Í ÐÌßA€y) °°` d³E<(` AßÐ )y ÐÌà@œ œ ìàAPPEAL€FROM€THE€UNITED€STATES€DISTRICT€COURTˆÐ ^ Ðà@l l ìàFOR€THE€DISTRICT€OF€RHODE€ISLANDˆÐ ä4 Ðà@œ œ ìà[Hon.€William€E.€Smith,€òòU.S.€District€Judgeóó]ˆÐ º  ÐÌßA€y) °°` d³E<e` AßÐ f¶ ÐÌà@„„'ìàBeforeˆÐ K› Ðà@@ @ ìàTorruella€and€Howard,€òòCircuit€Judgesóó,ˆÐ !q Ðà@” ” ìàand€Ô_ÔDiClericoÔ_Ô,€Jr.,׃×Ý ƒÃÝòòÚ  Ú*Ú  ÚóóÝ  Ý×  ×€òòDistrict€Judgeóó.ˆÐ ÷G ÐÌßA€y) °°` dE<¢` AßÐ £ó  ÐÌÓ  Óà  àòòDouglas€J.€Ô_ÔLuckermanÔ_Ôóó,€with€whom€òòJohn€F.€Ô_ÔKilloyÔ_Ô,€Jr.óó,€were€onÐ ˆØ" Ðbrief,€for€appellant.Ð ^ ®# Ðà  àòòJoseph€S.€Larisa,€Jr.óó,€Assistant€Solicitor,€was€on€brief,€forÐ 4!„$ Ðappellee€the€Town€of€Ô_ÔCharlestownÔ_Ô€and€Ô_ÔCharlestownÔ_Ô€Police€Department.Ð  "Z% Ðà  àòòClaire€J.€Richardsóó,€Special€Counsel,€was€on€brief,€forÐ à"0& Ðappellee€Governor€Donald€L.€Ô_ÔCarcieriÔ_Ô.Ð ¶#' Ðà  àòòNeil€Ô_ÔF.X.Ô_Ô€Kellyóó,€Assistant€Attorney€General,€with€whom€òòPatrickÐ Œ$Ü( ÐC.€Lynchóó,€Attorney€General,€was€on€brief,€for€appellee€State€ofÐ b%² ) ÐRhode€Island.Ð 8&ˆ!* ÐÌÌßA€y) °°` dàE<¹(` AßÐ º( $- ÐÌÓ  ÓMay€12,€2005Ð Ÿ)ï$/ ÐÓ$ÓÌßA€y) °°` d E<J+` AßÐ  K+›&1 ÐÔ_ÔÑ  ÑÓÓÙ*!ÙØØÑ8€3^XXdÖXdÖ8ÑÑ€ÑÓ*°,X°` ¨ ƒX°œX*Óà ` àò òTORRUELLA,€òòCircuit€Judgeóó.ó ó€€On€July€14,€2003,€Rhode€IslandÐ ° ÐState€Police€executed€a€search€warrant€and€confiscated€inventory€atÐ xÈ Ða€smoke€shop€("the€Smoke€Shop")€located€on€Narragansett€tribalÐ $t Ðland.€€An€altercation€ensued€between€members€of€the€NarragansettÐ Ð  ÐIndian€Tribe€("the€Tribe"€or€"the€Narragansetts")€and€several€StateÐ | Ì Ðpolice€officers,€resulting€in€the€arrest€of€eight€tribal€members,Ð ( x  Ðincluding€the€Chief€Sachem€of€the€Tribe.Ð Ô$  Ðà ` àFollowing€this€incident,€both€the€Narragansetts€and€theÐ €Ð  ÐState€of€Rhode€Island€filed€suits€disputing€the€issue€of€whetherÐ ,|  Ðthe€Tribe's€operation€of€a€smoke€shop€and€sale€of€cigarettes€on€theÐ Ø( ÐTribe's€settlement€lands€are€exempt€from€the€application€andÐ „Ô Ðenforcement€of€Rhode€Island's€cigarette€tax€laws.€€The€StateÐ 0€ Ðinitially€filed€its€complaint€in€Rhode€Island€state€court€and€theÐ Ü, ÐNarragansetts€removed€the€case€to€federal€district€court€in€anÐ ˆØ Ðattempt€to€have€it€decided€together€with€the€Tribe's€complaint,Ð 4„ Ðwhich€was€brought€in€federal€district€court.€€The€district€courtÐ à0 Ðfound€that€it€did€not€have€jurisdiction€over€the€state€case€andÐ ŒÜ  Ðremanded€it€to€the€state€court.€€However,€the€district€courtÐ 8!ˆ" Ðtreated€the€State's€motion€for€summary€judgment€in€its€case€as€aÐ ä"4$ Ðmotion€for€summary€judgment€in€the€Tribe's€federal€case€and€decidedÐ $à& Ðthe€federal€case€accordingly.€€The€district€court€granted€summaryÐ <&Œ!( Ðjudgment€in€favor€of€the€State,€and€the€Narragansett€Tribe€nowÐ è'8#* Ðâ âbrings€the€instant€appeal.Ð ”)ä$, Ðà ` àWe€must€decide€three€questions€related€to€this€incident.€Ð ° Ðâ âFirst,€we€are€asked€whether€the€district€court€could€exercizeÐ \¬ Ðjurisdiction€over€the€State's€complaint.€€Second,€we€must€decideÐ X Ðwhether€the€Narragansett€Tribe€has€sovereign€immunity€from€theÐ ´  ÐRhode€Island€tax€on€cigarettes,€focusing€on€whether€the€legalÐ ` ° Ðincidence€of€the€cigarette€tax€falls€on€the€tribe€or€the€consumerÐ  \  Ðof€the€cigarettes.€€Finally,€we€must€determine€whether€the€StateÐ ¸  Ðexceeded€its€authority€in€the€enforcement€of€its€cigarette€tax€onÐ d´  Ðsettlement€lands€in€violation€of€the€Tribe's€sovereignty.Ð `  Ðà@¤¤#ìàò òI.€€òòBackgroundóóó óˆÐ ¼  Ðà ` àThe€parties€submitted€this€case€on€stipulated€facts,Ð „Ô Ðthus,€"no€evidence€contrary€to€the€facts€stipulated€can€beÐ 0€ Ðconsidered."€€òòGð;ðmezóó€v.€òòRodrguezóó,€34€F.3d€103,€121€(1st€Cir.€2003).€Ð Ü, ÐWe€review€the€factual€findings€under€the€clear„error€standard,€andÐ ˆØ Ðthe€"ultimate€application€of€the€law€to€those€facts"€remainsÐ 4„ Ð"subject€to€òòde€novoóó€review."€€òòReichóó€v.€òòJohn€Alden€Life€Ins.,€Co.óó,Ð à0 Ð126€F.3d€1,€6„7€(1st€Cir.€1997).Ð ŒÜ  Ðà ` àThe€Narragansett€Indian€Tribe€is€a€federally€recognized€Ð 8!ˆ" ÐIndian€tribe€located€in€the€State€of€Rhode€Island.€€òòSeeóó€FinalÐ ä"4$ ÐDetermination€for€Federal€Acknowledgment€of€Narragansett€IndianÐ $à& ÐTribe€of€Rhode€Island,€48€Fed.Reg.€6177€(Feb.€10,€1983).€š€TheÐ <&Œ!( ÐTribe€is€primarily€situated€on€1800€acres€of€land€known€as€theÐ è'8#* Ðsettlement€lands,€which€were€given€to€the€Tribe€in€the€Rhode€IslandÐ ”)ä$, ÐIndian€Claims€Settlement€Act€("the€Settlement€Act"),€25€U.S.C.€ððððÐ @+&. Ð1701„1716.€€The€relationship€between€the€Narragansett€Tribe€and€theÐ ° ÐState€of€Rhode€Island€is€defined,€in€a€number€of€ways,€by€theÐ \¬ ÐSettlement€Act.€€In€the€mid„1970s,€the€Narragansett€Indian€TribeÐ X Ðbrought€two€lawsuits€in€which€they€claimed€aboriginal€entitlementÐ ´  Ðto€3200€acres€of€land€in€Charlestown,€Rhode€Island.€€òòNarragansettÐ ` ° ÐTribe€of€Indiansóó€v.€òòS.€R.I.€Land€Dev.€Corp.óó,€418€F.€Supp.€798€(D.Ð  \  ÐR.I.€1976);€òòNarragansett€Tribe€of€Indiansóó€v.€òòMurphyóó,€426€F.€Supp.Ð ¸  Ð132€(D.€R.I.€1976).€€The€Settlement€Act€implemented€the€JointÐ d´  ÐMemorandum€of€Understanding€("the€JMOU")€between€the€NarragansettsÐ `  Ðand€the€State€of€Rhode€Island,€H.R.€Rep.€No.€95„1453,€at€25„28Ð ¼  Ð(1978),€òòreprinted€inóó€1978€U.S.C.C.A.N.€1948,€1962„66,€that€resolvedÐ h¸ Ðthese€lawsuits.€€òòSeeóó€H.R.€Rep.€No.€95„1453,€at€5.Ð d Ðà ` àUnder€the€terms€of€the€JMOU€and€Settlement€Act,€the€StateÐ À Ðprovided€900€acres€to€the€Narragansetts€and€the€Federal€governmentÐ l¼ Ðagreed€to€provide€funding€for€the€purchase€of€an€additional€900Ð h Ðacres.€€These€lands€comprise€the€1800€acres€we€refer€to€as€theÐ Ä Ðsettlement€lands.€€In€exchange€for€this€provision€of€land€to€theÐ pÀ  ÐTribe,€the€State€negotiated€for€and€received€the€continuedÐ !l" Ðapplicability€of€State€law€to€the€settlement€lands.€€òòSeeóó€25€U.S.C.Ð È"$ Ððð€1708(a)€("Except€as€otherwise€provided€in€this€subchapter,€theÐ t$Ä& Ðsettlement€lands€shall€be€subject€to€the€civil€and€criminal€lawsÐ  &p!( Ðand€jurisdiction€of€the€State€of€Rhode€Island.").Ð  Ì'#* Ðò òA.€€The€Rhode€Island€Cigarette€Tax€Schemeó óÐ ° Ðà ` àThe€sale€of€cigarettes€in€Rhode€Island€is€governed€by€aÐ xÈ Ðnumber€of€statutory€requirements,€including€taxation€provisions.€Ð $t ÐòòSeeóó€R.I.€Gen.€Laws€ðððð€44„20„1€to€44„20„55.€€The€State's€cigaretteÐ Ð  Ðtax€scheme€imposes€the€following€requirements:Ð | Ì ÐÓÓà8 ` àà ¨ àEvery€person€engaged€in€the€sale€ofÐ ( x  Ðcigarettes€in€Rhode€Island€must€first€obtain€aÐ þ N  Ðlicense€from€the€State€Tax€Administrator.€Ð Ô$  ÐòòR.I.€Gen.€Laws€ðð€44„20„2óó.€€In€addition€to€thisÐ ªú  Ðlicensing€requirement,€Rhode€Island€imposes€anÐ €Ð  Ðexcise€tax€on€cigarettes€sold,€distributed,Ð V¦  Ðheld,€or€consumed€within€its€borders.€€òòR.I.Ð ,|  ÐGen.€Laws€ðð€44„20„12óó.€€The€tax€is€collectedÐ R Ðthrough€the€sale€of€cigarette€stamps,€whichÐ Ø( Ðmust€be€affixed€to€all€packages€of€cigarettesÐ ®þ Ðpossessed€within€the€State€(with€limitedÐ „Ô Ðexceptions).€€òòR.I.€Gen.€Laws€ðð€44„20„13,€44„Ð Zª Ð20„18,€44„20„30óó.€€State€law€also€requires€aÐ 0€ Ðretailer€to€add€a€sales€tax€to€the€sale€priceÐ V Ðof€the€cigarettes.€€òòR.I.€Gen.€Laws€ðð€44„18„19óó.ÐÜ,` x` x ÐÌÓî'ÓòòNarragansett€Indian€Tribeóó€v.€òòRhode€Islandóó,€296€F.€Supp.€2d€153,€163Ð ˆØ Ð(D.€R.I.€2003).€€The€excise€tax€requires€that€distributorsÐ 4„ ÐÓÓà8 ` àaffix€tax€stamps€in€the€proper€denominationsÐ à0 Ðat€the€location€where€their€license€is€issued.€Ð ¶ ÐThe€stamps€may€be€affixed€to€a€distributor'sÐ ŒÜ  Ðcigarettes€at€any€time€before€transferring€theÐ b ²! Ðpossession€of€the€cigarettes.€€Ó SÓòòR.I.€Gen.€LawsÐ 8!ˆ" Ððð€44„20„28óó.€€òòóóWhen€a€dealer€receives€unstampedÐ "^# Ðcigarettes,€he€or€she€must€affix€stamps€withinÐ ä"4$ Ðtwenty„four€hours€after€coming€into€possessionÐ º# % Ðof€the€cigarettes.€€òòR.I.€Gen.€Laws€ðð€44„20„29óó.Ð $à& Ð.€.€.€State€law€makes€it€unlawful€to€sell€orÐ f%¶ ' Ðpossess€unstamped€cigarettes,€see€R.I.€Gen.Ð <&Œ!( ÐLaws€ðððð€44„20„35,€44„20„36,€and€cigarettes€notÐ 'b") Ðbearing€stamps€that€are€not€exempt€areÐ è'8#* Ðcontraband€and€subject€to€seizure€by€theÐ ¾($+ ÐState.€€R.I.€Gen.€Laws€ðððð€44„20„37,€44„20„38.Д)ä$,` x` x ÐÌòòÓÓNarragansett€Indian€Tribeóó,€296€F.€Supp.€2d€at€163.Ð æ+6'. Ðà ` àMoreover,€Rhode€Island,€with€the€assistance€of€theÐ ° ÐFederal€government,€has€a€system€by€which€it€collects€sales€taxesÐ \¬ Ðon€cigarettes€from€consumers€who€reside€in€the€State€and€purchaseÐ X Ðcigarettes€from€out„of„state€dealers.€€òòSeeóó€The€Jenkins€Act,€15Ð ´  ÐU.S.C.€ðð€375„378€(requiring€persons€shipping€or€deliveringÐ ` ° Ðcigarettes€to€a€state€that€taxes€the€sale€or€use€of€cigarettes€toÐ  \  Ðcomply€with€various€reporting€requirements€identifying€to€the€stateÐ ¸  Ðthe€monthly€cigarette€shipments€and€the€consumers€who€purchasedÐ d´  Ðthem).Ð `  Ðò òB.€€The€Disputeó óÐ _ Ðà ` àOn€July€1,€2003,€the€Narragansett€Indian€Tribe's€TribalÐ *z ÐCouncil€passed€a€resolution€authorizing€the€opening€of€a€triballyÐ Ö& Ðowned€Smoke€Shop€to€sell€cigarettes.€€The€Tribe€stipulated€that€theÐ ‚Ò Ðpurpose€of€opening€the€Smoke€Shop€was€to€provide€a€means€forÐ .~ Ðeconomic€development€for€the€Tribal€Nation.€€The€Tribe€importedÐ Ú* Ðunstamped€cigarettes€from€other€states€and€stored€them€inÐ †Ö Ðanticipation€of€the€Smoke€Shop's€opening.€€The€Smoke€Shop,€whichÐ 2 ‚  Ðopened€on€July€12,€2003,€was€located€entirely€within€the€Tribe'sÐ Þ!." Ðsettlement€lands.€€The€Shop€offered€unstamped,€untaxed€cigarettesÐ Š#Ú$ Ðfor€sale€to€both€tribal€and€non„tribal€members€without€collectingÐ 6%† & ÐRhode€Island's€seven€percent€retail€sales€tax€from€any€of€itsÐ â&2"( Ðcustomers.€€As€stipulated€before€the€court€below,€"a€largeÐ Ž(Þ#* Ðâ âproportion€of€the€Shop's€customers€were€not€members€of€the€Tribe."€Ð :*Š%, ÐòòNarragansett€Indian€Tribeóó,€296€F.€Supp.€2d€at€158€(referencing€theÐ ° ÐJoint€Stipulations€of€the€parties).Ð \¬ Ðâ âà ` àThe€day€the€Smoke€Shop€opened,€the€Rhode€Island€StateÐ [« ÐPolice€sought€a€search€warrant€to€search€the€Smoke€Shop€for€allegedÐ  W Ðviolations€of€Rhode€Island's€cigarette€tax€laws,€specifically,€theÐ ³  Ðpossession€and€sale€of€unstamped€cigarettes,€which€is€a€misdemeanorÐ _ ¯  Ðoffense.€€òòSeeóó€R.I.€Gen.€Laws€ðððð€44„20„35,€44„20„36;€òòsee€alsoóó€òòid.óó€atÐ  [  Ððððð€44„20„37,€44„20„38€(allowing€for€the€seizure€of€such€cigarettesÐ ·  Ðas€contraband).€€The€State€of€Rhode€Island€District€Court€issuedÐ c³  Ðthe€requested€warrant€to€search€the€Smoke€Shop€that€same€day.€€OnÐ _ ÐJuly€14,€2003,€Rhode€Island€State€Police€entered€the€NarragansettÐ »  ÐTribe's€settlement€lands€and€executed€the€search€warrant€on€theÐ g· ÐChief€Sachem€of€the€Narragansett€Indian€Tribe.€€The€State€PoliceÐ c Ðconfiscated€the€Tribe's€inventory€of€unstamped€cigarettes€as€wellÐ ¿ Ðas€various€documents€and€monies.€€An€altercation€ensued€between€theÐ k» ÐState€Police€and€some€tribal€members,€resulting€in€the€arrest€ofÐ g Ðthe€Chief€Sachem€and€seven€other€tribal€members.Ð Ã  Ðà ` àBoth€the€Narragansetts€and€the€State€brought€suit€overÐ Â!" Ðthis€incident.€€The€district€court€found€that€it€had€jurisdictionÐ n#¾$ Ðover€the€Tribe's€case,€which€was€originally€brought€in€federalÐ %j & Ðdistrict€court.€€òòSeeóó€28€U.S.C.€ðð€1362€(providing€that€"TheÐ Æ&"( Ð[federal]€district€courts€shall€have€original€jurisdiction€of€allÐ r(Â#* Ðcivil€actions,€brought€by€any€Indian€tribe€or€band€with€a€governingÐ *n%, Ðbody€duly€recognized€by€the€Secretary€of€the€Interior,€wherein€theÐ Ê+'. Ðmatter€in€controversy€arises€under€the€Constitution,€laws,€orÐ ° Ðtreaties€of€the€United€States.").€€However,€the€district€courtÐ \¬ Ðfound€that€it€did€not€have€subject€matter€jurisdiction€over€theÐ X ÐState's€action,€which€was€originally€brought€in€Rhode€Island€StateÐ ´  ÐSuperior€Court€and€later€removed€to€the€federal€district€court€byÐ ` ° Ðthe€Tribe.€€The€State€had€brought€its€action€pursuant€to€RhodeÐ  \  ÐIsland€law€seeking€a€declaration€that€the€Tribe's€failure€to€complyÐ ¸  Ðwith€Rhode€Island's€cigarette€sales€and€excise€tax€scheme€wasÐ d´  Ðunlawful.€€The€district€court€therefore€remanded€the€State's€suitÐ `  Ðback€to€the€Washington€County€Superior€Court,€but€determined€thatÐ ¼  Ðit€would€"treat€the€State's€motion€for€summary€Judgment€in€theÐ h¸ ÐState's€case€as€a€motion€for€summary€judgment€in€the€Tribe'sÐ d Ðaction."€€òòNarragansett€Indian€Tribeóó,€296€F.€Supp.€2d€at€160€n.5.Ð À Ðà ` àFaced€with€cross€motions€for€summary€judgment,€theÐ ¿ Ðdistrict€court€granted€summary€judgment€in€favor€of€the€State,Ð k» Ðholding€that:€(1)€the€legal€incidence€of€the€State's€Cigarette€TaxÐ g Ðfalls€on€the€consumer,€and€not€the€Tribe;€(2)€the€State€did€notÐ Ã  Ðviolate€federal€law€or€the€Tribe's€sovereign€rights€when€itÐ o!¿" Ðenforced€its€criminal€statutes€by€executing€a€search€warrant,€andÐ #k$ Ðmaking€arrests€pursuant€to€that€warrant,€on€tribal€land;€and€(3)Ð Ç$ & Ðthe€Tribe€must€comply€with€the€Cigarette€Tax€if€it€wishes€toÐ s&Ã!( Ðcontinue€selling€cigarette€products€on€the€settlement€lands.Ð  (o#* Ðà@àà$ìàò òII.€€òòAnalysisóóó óˆÐ ° Ðà ` àWe€review€the€district€court's€grant€of€summary€judgment€Ð Ë Ðòòde€novoóó,€construing€the€evidence€in€the€light€most€favorable€to€theÐ wÇ Ðappellant.€€òòFentonóó€v.€òòJohn€Hancock€Mut.€Life€Ins.óó,€400€F.3d€83,€87€Ð # s Ð(1st€Cir.€2005).€€We€will€uphold€the€grant€of€summary€judgment€ifÐ Ï  Ðthere€is€no€genuine€issue€of€material€fact€and€appellees€areÐ { Ë  Ðentitled€to€judgment€as€a€matter€of€law.€€Fed.€R.€Civ.€P.€56(c).Ð 'w  Ðò òA.€€Jurisdiction€over€the€State's€Complaintó óÐ &v  Ðà ` àThe€Tribe€asserts€that€the€well„pleaded€complaint€ruleÐ A‘ Ðdid€not€deprive€the€district€court€of€jurisdiction€over€the€State'sÐ í= Ðcomplaint,€which€the€Tribe€removed€from€state€court€to€federalÐ ™é Ðdistrict€court.׃Z×Ý ƒÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€The€federal€district€court€determined€that€it€didÐ E• Ðnot€have€subject€matter€jurisdiction€over€the€State's€complaintÐ ñA Ðbecause€(1)€the€State€did€not€bring€its€"claims€under€theÐ í ÐSettlement€Act;"€(2)€28€U.S.C.€ðð€1362€does€not€provide€a€viableÐ I™ Ðbasis€for€federal€jurisdiction€because€it€"only€vests€jurisdictionÐ õE Ðin€a€federal€court€over€actions€òòbroughtóó€by€an€Indian€tribe€underÐ ¡ ñ  Ðthe€laws€of€the€United€States;"€and€(3)€the€district€court€foundÐ M"" Ðthe€cases€cited€by€the€Tribe€in€support€of€removal€to€beÐ ù#I$ Ð"unavailing€and€inapposite."€€òòNarragansett€Indian€Tribeóó,€296€F.Ð ¥%õ & ÐSupp.€2d€at€160.Ð Q'¡"( Ðà ` àThe€Tribe€argues€that€the€district€court€should€haveÐ ° Ðapplied€the€"artful€pleading€rule"€to€the€State's€complaint.׃Y×Ý ƒÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€ButÐ \¬ Ðthe€alleged€federal€issue€„„€whether€the€State€has€authority€to€taxÐ X Ðthe€Tribe€under€the€Settlement€Act€ð!ð„€is€a€defense.€€Even€had€itÐ ´  Ðbeen€preemptively€included€and€argued€against€in€the€State'sÐ ` ° Ðcomplaint,€it€would€not€have€given€rise€to€federal€questionÐ  \  Ðjurisdiction€over€the€State's€complaint.€€òòSeeóó€òòLouisville€&Ð ¸  ÐNashville€R.R.óó,€211€U.S.€at€152€(holding€that€the€federal€courtÐ d´  Ðlacked€subject€matter€jurisdiction€under€ðð€1331€because€the€federalÐ `  Ðissue€arose€only€from€the€plaintiff's€anticipation€of€a€defenseÐ ¼  Ðbased€on€a€federal€statute).Ð h¸ ÐÓÓà8 ` àIt€is€not€enough€that€the€plaintiff€allegesÐ g· Ðsome€anticipated€defense€to€his€cause€ofÐ = Ðaction,€and€asserts€that€the€defense€isÐ c Ðinvalidated€by€some€provision€of€theÐ é9 ÐConstitution€of€the€United€States.€€AlthoughÐ ¿ Ðsuch€allegations€show€that€very€likely,€in€theÐ •å Ðcourse€of€the€litigation,€a€question€under€theÐ k» ÐConstitution€would€arise,€they€do€not€showÐ A‘ Ðthat€the€suit,€that€is,€the€plaintiff'sÐ g Ðoriginal€cause€of€action,€arises€under€theÐ í= ÐConstitution.Ðà ` x` x ÐÌÓ÷RÓòòId.óó€€Therefore,€we€find€that€the€court€did€not€err€in€failing€toÐ "e" Ðapply€the€artful€pleading€rule€in€this€instance.Ð  Á#$ Ðò òB.€€The€Legal€Incidence€of€the€Cigarette€Taxó óÐ ° Ðà ` àThe€question€of€whether€the€legal€incidence€of€RhodeÐ Ë ÐIsland's€cigarette€tax€scheme€falls€on€the€Narragansett€Tribe,€asÐ wÇ Ðdealers€of€cigarettes,€or€merely€on€the€consumer€or€non„IndianÐ # s Ðpurchaser€of€the€cigarettes,€will€likely€determine€whether€theÐ Ï  ÐNarragansetts€are€required€to€comply€with€the€tax€scheme.€€TheÐ { Ë  ÐNarragansetts€argue€that€the€legal€incidence€of€Rhode€Island'sÐ 'w  Ðcigarette€tax€falls€directly€on€the€Tribe€and€its€members,€and€thatÐ Ó#  Ðthe€tax€may€not€be€enforced€against€the€Tribe€without€expressÐ Ï  Ðcongressional€authority.€€The€State,€on€the€other€hand,€argues€thatÐ +{ Ðthe€legal€incidence€of€the€cigarette€tax,€as€stated€in€the€languageÐ ×' Ðof€the€Rhode€Island€statute,€rests€on€the€consumer€rather€than€theÐ ƒÓ ÐTribe.€€òòSeeóó€R.I.€Gen.€Laws€ðð€44„20„53€("All€taxes€paid€in€pursuanceÐ / Ðof€this€chapter€are€conclusively€presumed€to€be€a€direct€tax€uponÐ Û+ Ðthe€retail€consumer,€precollected€for€the€purpose€of€convenienceÐ ‡× Ðand€facility€only.").Ð 3ƒ Ðà ` àIf€the€legal€incidence€of€the€cigarette€tax€falls€on€theÐ 2 ‚  ÐTribe€itself,€it€presents€serious€tribal€sovereignty€concerns€thatÐ Þ!." Ðmight€preclude€the€State€from€enforcing€its€tax€due€to€the€UnitedÐ Š#Ú$ ÐStates'€recognition€of€the€Narragansetts€as€a€sovereign€IndianÐ 6%† & Ðtribe.€€òòOklahoma€Tax€Comm'nóó€v.€òòChickasaw€Nationóó,€515€U.S.€450,€458„Ð â&2"( Ð59€(1995)€(citing€òòMoeóó€v.€òòConfederated€Salish€and€Kootenai€Tribes€ofÐ Ž(Þ#* Ðâ âFlathead€Reservationóó,€425€U.S.€463,€483€(1976)).€€Such€a€"taxÐ :*Š%, Ðcannot€be€enforced€absent€clear€congressional€authorization."€Ð ° ÐòòChickasaw€Nationóó,€515€U.S.€at€459.Ð \¬ Ðâ âà ` àThe€district€court€determined€that€the€legal€incidence€ofÐ [« ÐRhode€Island's€cigarette€tax€falls€on€the€consumer€and€not€theÐ  W ÐNarragansett€Tribe,€noting€that€the€pass€through€provision€in€RhodeÐ ³  ÐIsland's€statute€was€plain.€€òòNarragansett€Indian€Tribeóó,€296€F.Ð _ ¯  ÐSupp.€2d€at€167.€€The€district€court€stated€that€"[w]hile€theÐ  [  ÐSupreme€Court€has€held€that€a€tax€scheme€does€not€need€to€containÐ ·  Ðsuch€an€express€statement€to€place€the€legal€incidence€of€the€taxÐ c³  Ðon€the€consumer,€the€Court€has€enforced€such€provisions€when€theyÐ _ Ðare€present."€€òòId.óóÐ »  Ðà ` àIn€adjudicating€matters€of€state€law,€federal€courtsÐ º  Ðordinarily€defer€to€the€decisions€of€state€courts.€€For€example,€inÐ f¶ ÐòòGurleyóó€v.€òòRhodenóó,€421€U.S.€200€(1975),€a€gasoline€€retailer€claimedÐ b Ðthat€because€the€legal€incidence€of€the€state's€gasoline€excise€taxÐ ¾ Ðfell€on€his€consumers€and€he€therefore€merely€collected€the€tax€forÐ jº Ðthe€state,€due€process€entitled€him€to€deduct€the€state€tax€fromÐ  f  Ðthe€amount€of€his€sales€which€were€subject€to€a€state€sales€tax.€Ð Â!" ÐThe€Mississippi€Supreme€Court€held€that€the€legal€incidence€of€theÐ n#¾$ Ðexcise€tax€fell€on€petitioner.€€In€deciding€òòGurleyóó,€the€SupremeÐ %j & ÐCourt€observed€that€"a€State's€highest€court€is€the€final€judicialÐ Æ&"( Ðarbiter€of€the€meaning€of€state€statutes,"€and€said€that€"[w]hen€aÐ r(Â#* Ðstate€court€has€made€its€own€definitive€determination€as€to€theÐ *n%, Ðoperating€incidence,€.€.€.€[w]e€give€this€finding€great€weight€inÐ Ê+'. Ðdetermining€the€natural€effect€of€a€statute,€and€if€it€isÐ ° Ðconsistent€with€the€statute's€reasonable€interpretation€it€will€beÐ \¬ Ðdeemed€conclusive."€€òòId.óó€at€208€(citing€òòAmerican€Oil€Co.óó€v.€òòNeillóó,Ð X Ð380€U.S.€451,€455„456€(1965).Ð ´  Ðà ` àThe€Narragansett€Tribe€cites€òòGurleyóó€as€the€basis€for€itsÐ ³  Ðargument€that€the€district€court€should€not€have€made€anÐ _ ¯  Ðindependent€determination€of€the€legal€incidence€under€Rhode€IslandÐ  [  Ðlaw.€€Rather€than€making€an€independent€determination,€the€TribeÐ ·  Ðcontends,€the€district€court€should€have€given€great€weight€toÐ c³  ÐòòDaniels€Tobacco€Co.óó€v.€òòNorbergóó,€114€R.I.€502,€506€(1975),€a€RhodeÐ _ ÐIsland€State€Supreme€Court€decision€regarding€the€legal€incidenceÐ »  Ðof€the€cigarette€tax.€€òòDanielsóó€involves€a€ruling€by€the€RhodeÐ g· ÐIsland€State€Tax€Administrator€ordering€a€distributor€to€pay€theÐ c Ðtaxes€due€on€cigarettes€and€tobacco€products€that€were€stolen€priorÐ ¿ Ðto€sale.€€The€distributor€appealed€the€decision€in€state€courts,Ð k» Ðarguing€that€as€a€distributor€he€should€not€be€liable€for€theÐ g Ðimposition€of€the€cigarette€tax€on€the€stolen€cigarettes€becauseÐ Ã  ÐR.I.€Gen.€Laws€ðð€44„20„12€does€not€make€a€distributor€liable€forÐ o!¿" Ðthe€cigarette€tax,€and€furthermore,€R.I.€Gen.€Laws€ðð€44„20„53Ð #k$ Ðstates€that€cigarette€taxes€are€a€direct€tax€on€the€consumer,Ð Ç$ & Ðprecollected€for€convenience€only.€€òòDanielsóó,€114€R.I.€at€505.€€TheÐ s&Ã!( ÐRhode€Island€State€Supreme€Court€ultimatelyÐ (o#* ÐÓÓà8 ` àdetermine[d]€that€the€legislative€intent€inÐ *n%, Ðenacting€ðð€44„20„12(1)€was€to€place€the€riskÐ ô*D&- Ðof€loss€of€cigarettes€on€the€distributor€andÐ Ê+'. Ðnot€on€the€state,"€noting€that€"ðð€44„20„28Ð ° Ð...€requires€a€distributor€to€affix€taxÐ †Ö Ðstamps€to€all€cigarettes€he€distributes.€€InÐ \¬ Ðaddition,€the€mere€fact€that€the€ultimateÐ 2‚ Ðeconomic€burden€of€a€tax€is€one€[sic]€theÐ X Ðconsumer€does€not€determine€the€legalÐ Þ. Ðincidence€of€the€tax.д ` x` x ÐÌÓ