This article explores the relationship between tax law and settler colonialism by looking at the ways in which taxes can be part of the “civilizing” process of Indigenous peoples. In 1921, the Territory of Alaska enacted a “license tax on the business of fur-farming, trapping and trading in pelts and skins of fur-bearing animals.” Since most trappers were Natives, the “fur tax” de facto targeted them. This article unpacks the sociocultural and political dimensions of the fur tax against the backdrop of Alaska’s settler colonial history. Despite what the Alaska attorney general claimed was its “strict” revenue-raising function, the tax was part of a much broader settler colonial agenda. That agenda sought to turn semi-nomadic, “uncivilized” Native hunters into spatially grounded, “civilized” farmers, gardeners, reindeer herders, or wage workers. Ultimately, I suggest, within many if not most settler colonial spaces political and sociocultural ideologies alter the initial revenue-raising function of taxes.

本文通过探讨税收如何成为原住民“文明”进程的一部分，探讨了税法与定居者殖民主义之间的关系。1921 年，阿拉斯加领地颁布了“对毛皮养殖、捕获和交易毛皮动物的毛皮和皮毛业务征收许可证税”。由于大多数捕猎者是土著人，“毛皮税”实际上是针对他们的。本文以阿拉斯加定居者殖民历史为背景，揭示了毛皮税的社会文化和政治层面。尽管阿拉斯加总检察长声称其“严格”的税收职能，但税收是更广泛的定居者殖民议程的一部分。该议程旨在将半游牧的、“不文明的”土著猎人转变为脚踏实地的、“文明的”农民、园丁、驯鹿牧民或工资工人。最终，我认为，在许多（如果不是大多数）定居者殖民空间内，政治和社会文化意识形态改变了税收最初的增收功能。