CWP- Civic Action and Responsibility

Lesson Plans – High School

4 | Civic Action and Responsibility

Nation-Building and Taxation

Contemporary World History Curriculum
OSPI Tribal Sovereignty Curriculum for the Social Studies

Historical Era

The Present: Nation-Building

 

Social Studies GLEs:

Grade 9: 1.2.3, 2.1.1, 2.2.1, 2.2.2, 2.3.1, 2.4.1, 4.4.1

Grade 10: 1.2.3, 2.1.1, 2.2.1, 2.2.2, 2.3.1, 2.4.1, 4.4.1

Grade 11: 1.4.1, 2.1.1, 2.2.1, 2.2.2, 2.3.1, 2.4.1. 4.4.1

Grade 12: 1.2.3, 1.2.4, 1.4.1, 2.1.1, 2.2.1, 2.2.2, 2.3.1, 2.4.1, 4.4.1

Corresponding CBA:

Government Revenue and Responsibility

 Essential Questions:

2,5


Asset List

Multimedia

Multimedia

Video Content

Corresponding Chapters from the Regional Learning Project’s Required Curriculum Materials:

Ch. 4

DVD: Contemporary Voices Along the Lewis and Clark Trail

Study Guide

DVD Chapter List

The DVD (28 minutes running time) is divided into five chapters that range from 3 to 10

minutes each, as follows:

Chapter 1: Introduction (9:10 minutes)

Chapter 2: Early Contact and its Consequences (3:00 min)

Chapter 3: Language (3:45 min)

Chapter 4: Respect (7:00 min)

Chapter 5: Continuity (5:00 min)

Corresponding Chapters from the Regional Learning Project’s Required Curriculum Materials:

Ch. 1, 5 – 9 (depending on tribal location)

DVD: Native Homelands Along The Lewis and Clark Trail

Study Guide

DVD Chapter List

The DVD (35 minutes) is divided into nine chapters that range from 2 to 8 minutes each, as follows:

• Chapter 1: Introduction (2:00 minutes)

• Chapter 2: Homelands of the Mandan-Hidatsa (4:10 min)

• Chapter 3: Homeland of the Blackfeet (3:05 min)

• Chapter 4: Homeland of the Shoshone (3:05 min)

• Chapter 5: Homeland of the Salish (3:10 min)

• Chapter 6: Homelands of the Sahaptin-speaking Tribes of the Columbia River (8:10 min)

• Chapter 7: Homelands of the Upper Chinookan Tribes (3:30 min)

• Chapter 8: Homelands of the Lower Chinookan Tribes (5:00 min)

• Chapter 9: Close (0:45 min)

Handouts/Documents
Student Examples/projects
Lesson Overview

Level 1 students will be able to…

Key Ideas and Details:

  1. Cite specific textual evidence to support analysis of oral testimonies and an article about Indian taxation, connecting insights gained from the videos to an understanding of basic tax regulation for Washington State tribes.
  2. Determine the central ideas of videos and an article and how they make clear the relationship between them

Integration of Knowledge and Ideas

9.  Integrate information from diverse sources, both primary and secondary, into a coherent understanding of an idea or event, noting discrepancies among sources.

Level 2 students will be able to…

Key Ideas and Details:

  1. Cite specific textual evidence to support analysis of an article and a chart about tribal and state revenue.
  2. Determine the central ideas of each secondary source; provide an accurate summary that makes clear the relationships between the two systems.
Level 1

LEVEL 1 LESSON: Dispelling Misconceptions and Understanding the Relationships Between Culture, Religion, and Revenue (2 hours)

Level 1:  By watching oral testimonies about the importance of tribal traditions and values, by identifying misconceptions about Indians and taxes, and by reading and discussion the article “Taxing Times in Native America” by Gabe Galanda.  In a seminar, students will use evidence from the text to:

  • Identify and explain how the US Constitution determines the tax status of federally recognized tribes. (Commerce Clause).
  • Explain why tribal individuals and some businesses pay federal tax but generally do not pay state taxes.
  • Explain one exception where tribal members do pay state taxes.
  • Explain why it is difficult for tribes to generate revenue.
  • Identify one instance where a tribe collects state taxes.
  • Identify one non-Indian organization that a local tribe contributes to.
  • Activities:

Teacher Prep:

Step 1.     Photocopy classroom sets of the “Taxing Times in Native America” article

Step 2.     Photocopy classroom sets of the transcripts of the videos.

Step 3.     Load Contemporary Voices Along the Lewis and Clark Trail videos from indian-ed.org.  You will view

  • Chapter 1: Introduction (9:10), pp. 9 – 14 in the Teachers Guide
  • Chapter 2:  Early Contact and Its Consequences (3:00), pp. 15 – 18 in the Teachers Guide
  • Chapter 5: Continuity (5:00), pp. 29 – 32 in the Teachers Guide

Step 4.     Select and print one or two appropriate foldable templates from the “foldables” pdf file.

Step 5.     Have construction paper available for students to take home to complete their foldables.

Step 6.     OPTION 1: Select groups at random: Make enough copies of the “Myths” sheet so that when cut up, every student gets a myth slip (there are eight per page with four blanks for other myths your class identifies).

Step 7.     OPTION 2:  Self-selected groups:  Make two copies of the “Myths” sheet so that each group can draw a myth at random.

Step 8.     If you have Native students in your class, consult them before the lesson. As much as you can, defer to the preferences or suggestions they have about teaching the lesson.  During the lesson…Will you identify them as an expert? Make no reference to the their tribal affiliations?  Let the class know that you have consulted with Native students in class about how to best present the lesson?  This behind the scenes preparation will go a long way in the comfort level of your classroom as well as honoring the Native students’ feelings and attitudes.

DO NOT SKIP DAY ONE.  It is logical to think that culture and religion have little or nothing to do with governments, their philosophies, and their revenue practices.  For tribal governments, it is quite the opposite. Culture, spirituality, and preserving tribal lifeways have EVERYTHING to do with how and why tribes generate revenue for their communities.  The three videos (a total viewing time of 17:10) explain the ancient responsibility tribal people have to their homelands.  All cultural, spiritual, political, and economic decisions—past, present, and future—are based on keeping the Covenant with the Creator1

And our covenant with the creator, for giving us this place to live and for the animals and the plants here agreeing to sustain us, if we would protect them, transcends all those modern jurisdictions.  Clean air, clean water, clean land, a good place to live, those things are things we should all mutually embrace.[1]


Process

Day One:

Step 1.     Teaching Point:  “Today you will learn how tribal people connect their existence to their land, culture, and religion in order to understand the purpose of the tribal enterprises you see around you: casinos, gas stations, hotels, and other businesses.“

Step 2.     Use the Teacher Guide for Contemporary Voices Along the Lewis and Clark Trail to guide your discussions regarding the impetus for the recent Nation Building momentum we have seen in this area (and all over Indian Country).

Step 3.     Students read each chapter’s essential questions before viewing.  They can choose ONE question on which to focus and listen for during the viewing.  They should take notes in the transcript in the space provided.

Step 4.     After viewing each chapter, students will write their response to the essential question in the space provided.

Step 5.     After students have shared their responses, ask, “How might the information contained in the video influence how a tribe operates today?”  Possible responses:

  1. Tribes wish to preserve their homelands
  2. Tribes have to keep a promise to the Creator to take care of the land and its resources
  3.  So much of their traditions and homelands have been destroyed, that they have to fight to retain and preserve what is left of their traditions, language, and resources.
  4. What resources used to sustain the tribe have greatly diminished and so they need to look elsewhere for new ways to sustain their tribal people.

Step 6.     Wrap-up:  “Today you have learned that all tribal cultural, spiritual, political, and economic decisions—past, present, and future—are based on keeping the Covenant with the Creator.  Tomorrow we will examine tribal revenue in a bit more detail, beginning with misconceptions people have about Indian people and money.”

Day Two

Step 1.     Misconceptions are all around us.  Use yourself as an example of misconceptions people might have by knowing a little about you.  Invite students to do the same.  Share a few of them.  Explain how those misconceptions can be barriers to understanding each other, as well as how well nations can provide for their citizens.  Connect to yesterday’s videos and what previous misconceptions students may have had regarding Indian people in general.

Step 2.     Teaching Point:  “Yesterday, we began to understand the purpose tribal people have in developing their economies.  This is called ‘Nation-Building.’  Today we will identify misconceptions many have about tribal enterprises and nation-building, because knowing the realities about tribal nation-building helps us understand the nations around us.

Step 3.     Brainstorm a list of at least four possible myths about Indians and money/businesses/taxes.

Step 4.     Make a chart of the myths students brainstormed.   If significant myths other than those on the “Myths” sheet, add them to the blanks on the “Myths” sheet.

Step 5.     Divide the class into as many groups as there are myths (a minimum of eight groups).

Step 6.     Each group draws a myth at random.

Step 7.     Distribute the article “Taxing Times in Native America.”  Have the groups read aloud to each other, stopping to discuss when the myth they have been assigned is addressed.

Step 8.     Each group will generate one statement that satisfactorily identifies and dispels the myth.  The structure can be, “One myth that many have about Indians and taxes is…The reality is…”

Step 9.     Share with the class, making sure that students take notes.  This will help them with homework tonight.

Step 10. Wrap-Up: Why do these myths exist?  Why is it important to dispel them?  Especially in Washington State?

Step 11. HOMEWORK:  Each student will demonstrate understanding of the lesson’s outcomes by creating a graphic organizer of some kind.  The form does not really matter.  Students should choose what engages them.  Possible options:

  1. Create a “foldable” graphic organizer that distinguishes the associated myth regarding Indians and taxation.  The templates are in the materials folder of this unit of study.
  2. If students would rather, they can make a virtual foldable on “Museum Box.”  http://museumbox.e2bn.org/
  3. Create an online quiz using GoogleDocs, Zoomerang, or other quiz/survey site.  Be sure to budget time in class to take these quizzes, either individually, group, or class.
  4. Create a PowerPoint with hyperlinks to distinguish myth from reality.


[1]  Bobbie Conner, Umatilla, Cayuse, Nez Perce.  See the video Tribal Perspectives of American History in the Northwest, Chapter 9 “Reflections.”

Level 2

LEVEL 2 LESSON: State vs. Tribal Revenue Generation (1 hour)

Level 2:  After completing Level 1, students will create graphic organizers that compare tribal and state revenue generation in order to analyze the disparities between the two systems. 

Teacher Prep:

Step 1.             Photocopy a class set of “Washington State Revenue Sources.”

Step 2.             Have the following sources loaded on your computer to help answer any questions

Step 3.             Review the following sources to make you more familiar with state and tribal revenue

  1. National Council of State Legislatures “Piecing Together the State-Tribal Tax Puzzle

http://www.ncsl.org/default.aspx?tabid=12662

  1. Chehalis Tribe http://www.chehalistribe.org/index.html
  2. Washington State Office of Financial Management http://www.ofm.wa.gov/trends/revenue/fig503.asp
  3. US Census Bureau State and Local Government Finances: http://www.census.gov/govs/estimate/
  4. US Department of Revenue Indian Tax Guide http://dor.wa.gov/content/findtaxesandrates/retailsalestax/indians/IndianTaxGuide/default.aspx
  5. Internal Revenue Service’s FAQs for Indian Tribal Governments regarding Status of Tribes (Taxable vs. Nontaxable vs. Not Subject to Tax) http://www.irs.gov/govt/tribes/article/0,,id=102543,00.html
  6. Washington State Economic and Revenue Forecast Council http://www.erfc.wa.gov/

Process:

Step 1.     OPTION: Take 10 minutes to share students’ graphics.

Step 2.     Introduction:  You know, I get mad sometimes at the inequality of school district funding across the state.  I mean, do you ever wonder why some school districts have almost everything we need, and other districts struggle?  The difference is in how they generate their revenue.  Districts whose communities have more homeowners, for example, get a lot more money through levies on property taxes.  So, those tend to be the wealthier communities.  Schools in wealthier communities generate more money, too.  Mercer Island’s PTA generated more than one million dollars for its schools.  They are a small community (22,000).  So, it seems like the richer you are, the better your schools are.  Is that fair?

Step 3.     Teaching Point:  Yesterday, we dispelled myths many people have about Indians and the economy.  Today, we will identify how tribal nations and Washington State generate revenue in order to understand how they impact Indian and non-Indian communities.”

Step 4.     Using the “Washington Revenue Sources” sheet and “Taxing Times” article, students will create a graphic organizer that identifies the similar and different ways the state and tribes (in general) generate revenue.

Step 5.     Share the graphic organizers.

Step 6.     Create a classroom anchor chart that highlights the main ways each government generates revenue.

Step 7.     What conclusions can the class draw from their comparisons?  Examples:

  1. “Because tribes do not generate property or sales taxes from their members, they are very limited in generating revenue, which creates a host of problems for their communities.”
  2. “The main ways the state generate revenue fluctuate, and so it makes it difficult to create a reliable budget for its programs and policies.”

Step 8.     Wrap-up:  Today we learned the various ways that the state and tribes generate revenue.  We also drew conclusions regarding the inequality of how governments generate revenue.  Tomorrow we will take a closer look at how that works in one of our communities.

Level 3

Level 3 builds on levels 1 and 2.  To prepare for the Government Revenue and Responsibility CBA, the class will use the conflict between Thurston County and The Chehalis Tribe as a case study to reinforce responsible research practices and analysis process.  If your class is well aware of the CBA process, they can go straight to their own projects.  However, it might be valuable for them to know how to find reliable tribal sources.

Teacher Prep:

Step 1.     Photocopy class sets of “Revenue Benefits Graphic Organizer”

Step 2.     Load some of the online sources to demonstrate how to navigate them.

Step 3.     Introduction:  So, I started thinking about how specific tribes in our area generate revenue.  I got online and accessed the tribe’s official website and discovered the tribal enterprises of the Muckleshoot tribe.  They have

  • The White River Amphitheater
  • The Muckleshoot Casino
  • Muckleshoot Bingo
  • Muckleshoot Market & Deli
  • A smoke shop
  • Emerald Downs
  • The Salish Lodge

What do they do with all that revenue? Who benefits?

Step 4.     Teaching Point: Yesterday we saw how tribes in general and the state generate revenue.  We compared and drew conclusions about each (refer to the chart).

Step 5.     Pose the question to the class, “What does tribal revenue do?”

Step 6.     Watch the December 3, 2011 KING 5 story on the Puyallup Tribe, who donated $250,000 to Home Team Harvest.  Discuss how tribal revenue generation can positively impact non-Indian communities.  However, others view some methods as harmful to non-Indian communities.

Step 7.     Introduce the controversy over the tax status of The Great Wolf Lodge by asking who has been there.  Did they know that the Chehalis Tribe primarily owned it?

Step 8.     Listen to the 1 minute August 10 “County Seeks to Rescind Giant Water Park’s Tax-Exempt Status” story about Thurston County’s demand that the tribally owned Great Wolf Lodge lose its tax-exempt status. http://news.opb.org/article/county-seeks-rescind-giant-water-parks-tax-exempt-status/#post_comment

Step 9.     Watch the Chehalis Tribe’s video on revenue generation.  It is on YouTube as well as embedded in our curriculum files.

Step 10. As the students conduct their own research you can teach mini-lessons by following the case and its appeals through indianz.com  This site hosts articles from publications all over the nation that deal with tribal issues. http://mail.indianz.com/News/2009/017751.asp

Step 11. As a class, complete the “Revenue Benefits Graphic Organizer.”

Step 12. Model how to draw a conclusion as a class based on the information provided.

Step 13. Model how to develop essential questions regarding tribal government revenue, such as:

  1. How does tribal revenue impact tribal communities?
  2. How does tribal revenue impact non-Indian communities?
  3. How do treaties define tribal revenue and tribal-state relations?

Step 14. After it is clear that students know how to generate their own essential questions, individually or in groups of no more than three, choose a local tribe and at least ONE way they generate revenue or a revenue policy they have.

Step 15. Groups will complete their own “Revenue Benefits Graphic Organizer.”

Step 16. Groups will develop a list of sub-questions specific to their tribe.

Step 17. Students will develop a research plan for finding key information.

  1. Start with the tribe’s official website.  Use the Governor’s Office of Indian Affairs (goia.org) website if you have difficulty.
  2. Identify the enterprises
  3. Identify how they use their revenue
  4. Identify all the stakeholders
  5. Research non-tribal opinions on the impact the tribal enterprise
  6. Draw a conclusion regarding the enterprise/s and their impact.

Step 18. Students will develop a position statement regarding the tribal method or policy.  They will use the Graphic Organizer for Government Revenue and Responsibility CBA.

Step 19. Individually, students will begin their persuasive essay that satisfies the Constitutional Issues CBA.  They can choose to use the Persuasion Map organization graphic located on ReadWriteThink.org.  (Search “Persuasion Map”).

Step 20. Students submit this as a prewrite, if needed.

  1. Alternate persuasive presentations might be:
  2. Create a PowerPoint
  3. Create a Video to post
  4. Create a series of Podcasts episodes

Step 21. Students submit a Works Cited.

Resources:

  1. http://www.ncsl.org/default.aspx?tabid=12662 National Council of State Legislatures “Piecing National Council of State Legislatures “Piecing Together the State-Tribal Tax Puzzle

http://www.ncsl.org/default.aspx?tabid=12662

  1. Chehalis Tribe http://www.chehalistribe.org/index.html
  2. Washington State Office of Financial Management http://www.ofm.wa.gov/trends/revenue/fig503.asp
  3. US Census Bureau State and Local Government Finances: http://www.census.gov/govs/estimate/
  4. US Department of Revenue Indian Tax Guide http://dor.wa.gov/content/findtaxesandrates/retailsalestax/indians/IndianTaxGuide/default.aspx
  5. Internal Revenue Service’s FAQs for Indian Tribal Governments regarding Status of Tribes (Taxable vs. Nontaxable vs. Not Subject to Tax) http://www.irs.gov/govt/tribes/article/0,,id=102543,00.html
  6. Washington State Economic and Revenue Forecast Council http://www.erfc.wa.gov/
  7. Museum Box Graphic Creator http://museumbox.e2bn.org/
  8. August 10 “County Seeks to Rescind Giant Water Park’s Tax-Exempt Status” story about Thurston County’s demand that the tribally owned Great Wolf Lodge lose its tax-exempt status. http://news.opb.org/article/county-seeks-rescind-giant-water-parks-tax-exempt-status/#post_comment
  9. National tribal publication http://mail.indianz.com/News/2009/017751.asp
  10. Jeopardy! PowerPoint Template
  11. How to produce and promote a podcast:  http://www.how-to-podcast-tutorial.com/00-podcast-tutorial-four-ps.htm
  12. Computer Generated Works Cited: http://www.bibme.org/