Bryan v. Itasca County, 426 U.S. 373 (1976), was a case in which the Supreme Court of the United States held that a state did not have the right to assess a tax on the property of a Native American (Indian) living on tribal land absent a specific Congressional grant of authority to do so.

The case arose when a Minnesota county taxed an Indian's mobile home located on the reservation. The Court ruled that the state did not have the authority to impose such a tax or, more generally, to regulate behavior on the reservation. Bryan has become a landmark case that has led to Indian gaming on reservations and altered the economic status of almost every Indian tribe. Later decisions, citing Bryan, ruled that Public Law 280 allows states to enact prohibitions, or crimes, that would apply on reservations, but could not impose regulations on conduct that was otherwise allowed. The case has also called into question the ability of the states to impose any sort of regulations on tribal reservations, such as labor standards and certain traffic regulations.

Itasca County is a county located in the State of Minnesota. As of the 2010 census, the population was 45,058. Its county seat is Grand Rapids. The county is named after Lake Itasca, which is in turn a shortened version the Latin words veritas caput, meaning 'truth' and 'head', a reference to the source of the Mississippi River. Portions of the Bois Forte and Leech Lake Indian reservations are in the county.

History

Itasca County was first formed in 1849, upon the creation of the Minnesota Territory. It was originally a much larger county, which covered many of today's northeastern Minnesota counties. The original Itasca County stretched over Cook, Lake, Saint Louis, Koochiching, eastern Lake of the Woods, eastern Beltrami, Itasca, northern Aitkin, and northern Carlton counties, today in Minnesota.

Itasca County was originally named for Lake Itasca. It was found to be the true source of the Mississippi River. After many disputes over finding the source of the Mississippi River, Henry Roe Schoolcraft set out to find its true source in 1832. Once he came upon its true source, he decided to name this 'Lake Itasca.' The Mississippi River flows from its small beginnings at Lake Itasca past Bemidji and other cities all the way down to the Gulf of Mexico.