1. They are not independent lands.
2. Because the Congress, which explicitly has both the power to tax, and the authority to govern relations with the Indian tribes, said so.
Now whether this law is wise, that is another matter.
>
2. Because the Congress, which explicitly has both the power to tax, and the authority to govern relations with the Indian tribes, said so.
>
2B: to tax....to pay for that which they are authorized, via A1S8.
Unlike Rights, the power to tax is not absolute and unlimited.