The Cayuga Indian Nation is once again tied up in appeals court, arguing with the state as to whether or not the Nation is guilty of felony tax evasion.

For those unfamiliar with the case, the Nation is accused of possessing untaxed cigarettes at two of its local convenience stores.

The court ruled in a previous case that the state cannot collect excise taxes on purchases made within the reservation, because the state failed to uphold a voucher system; as previously mandated.

These vouchers would make tribal members tax exempt.

But without the voucher system, the tribe is forced to operate on an “honor” system; a system the state is losing out on.

Trial by checkbook, but neither party is going to back away from the money-bag.

And, to be fair, I wouldn't back down either. And I say that from a completely unbiased viewpoint.

I think the state should pursue its due taxes.

But I also think the Nation has a valid point about the non-existent yet presumably mandated coupon system.

It reminds me of a Dr. Seuss rhyme, from The Sneetches and Other Stories. A classic case of a North-Going Zax and a South-Going Zax, each unwilling to move out of the other one's way, in a stubborn standoff.

And in the words of Dr. Seuss, “the world didn't stand still. The world grew and in a couple of years, a new highway came through. And they built it right over those two stubborn Zax and left them there, standing un-budged in their tracks.”

Stubbornness will always be a major factor in any dispute between Indian Nation and state.

But nothing will ever change if neither party is willing to make any concessions.

Perhaps the greater issue is that the state is always fighting to coexist with a foreign nation that is subsequently, also part of the nation. And state laws are often rendered defunct and have to be rewritten to account for the specificity of the relationship between the Indian nations and the state.

The Nations are left displaced and the state resents the Indians for it. It's a never-ending cycle of resentment which has done nothing but polarize Indians and non-Indian New Yorkers. It's very sad.

But unraveling social prejudice and historic resentments is years in the making. In the meantime, the state can easily avoid future rows by following through on the vouchers.

Estabrook's column appears

Mondays and she can be reached at estabrookcarole@yahoo.com