 Justice John Paul Stevens , joined by Chief Justice Burger and Justice Rehnquist , dissented from the majority opinion . Stevens noted that over its own members , a tribe has virtually unlimited sovereignty . Over non @-@ Indians , a tribe had no power , but many tribes were granted the authority to exclude non @-@ Indians from their reservations . Stevens also noted that the various statutes that were passed in regards to mineral rights and leases were silent as to the authority of a tribe to impose taxes . Therefore , authority must come from one of three sources , federal statutes , treaties , and inherent tribal sovereignty . He noted that in matters involving their own members , the tribe could act in manners that the federal government could not , such as discriminating against females in citizenship cases ( citing Santa Clara Pueblo v. Martinez , 436 U.S. 49 ( 1978 ) ) . Tribal authority over non @-@ members was always severely limited , in both a civil and criminal context , and he viewed both Oliphant and Montana as controlling in this area also . He viewed the authority to tax as merely an adjunct to the tribe 's right to exclude individuals from the reservation . Since the leases were entered into by the tribe voluntarily , the tribe cannot enact later taxes without the consent of the oil companies . Stevens would have reversed the Circuit Court . 
