Pacific American Fisheries, Inc. v. Mullaney, Commissioner of Taxation, Territory of Alaska

The appellant, .a Delaware Corporation, brought this action -against appellee as Commissioner of Taxation of the Territory of Alaska, for the purpose of procuring an adjudication of the invalidity of Chapter 66 of the Session Laws of Alaska 1949, the same statute considered in Anderson et al. v. Mullaney, 9 Cir., 191 F.2d 123 . The complaint alleges that the enactment mentioned, which imposes a license tax of $50 annually on nonresident fishermen -and $5,-00 annually on resident fishermen, “is invalid -and of no force or effect, because it imposes a higher tax on nonresidents than on residents, and makes an unlawful discrimination between residents and nonresidents * *

The complaint which was filed August 5, 1949, further alleges that the appellant employs approximately 400 nonresident fishermen in its business of salmon fishing and salmon canning and packing in the Territory of Alaska; that in preparation for the salmon fishing season it has expended large sums for the purchase of equipment, cans, boxes, fishing gear and supplies, and in the transportation of men and supplies to the Territory; that it gets a large part of its fish supply from these nonresident fishermen; that in…