South Dakota Supreme Court April 2, 2003, 22221 (Pourier v. South Dakota Department of Revenue)

GILBERTSON, Chief Justice

(concurring specially).

[¶ 44.] I join in the Court’s opinion. I write specially only to address remand procedures which this Court’s decision now authorizes.

[¶ 45.] One hundred years ago, the United States Supreme Court struck down the first attempt by the State of South Dakota to levy a tax on personal property owed by Indians who resided in Indian country.