Pioneer Packing Co. v. United States

Review is sought of a judgment levying a fine against appellant after its conviction of engaging in a salmon cannery business in Alaska without a license, contrary to the applicable statute.

Section 176, Comp.L. of Alaska, 1933, provides that any corporation prosecuting the business of salmon canneries in Alaska “shall first apply for and obtain license so to do from a district court * * * in said Territory, and pay for said license” the sum of “four cents per case.” Section 178 provides that a violation of § 176 is a misdemeanor “and upon conviction thereof [the defendant] shall be fined,, for the first offense, in a sum equal to the license required for the business * * * ”

On October 14, 1935 an information containing six counts was filed charging that appellant had violated § 176 by maintaining a salmon cannery in 1931 and 1932. Appellant was convicted but a motion for new trial was granted. Thereafter an amended information was filed, containing' six counts. The first two counts charged that appellant operated a salmon cannery at Cordova without a license “in and during the year 1931”, but they are not here in *413 volved. The third and fourth counts charged that appellant…

(concurring)’.

Since the amount of the license tax exacted from those operating salmon canneries depends on the number of cases packed, it is not feasible to pay the required tax or to obtain the license in advance of the operation. It is conceded that the administrative practice under the statute, as applied to this type of enterprise, is to make application for the license before the operation begins, and to report the quantity of the pack and pay the license tax after it is concluded. This is a proper and sensible construction of the *416 statute. Compare Alaska Pacific Fisheries v. Territory of Alaska, 9 Cir., 236 F. 70, 72 , 4 Alaska Fed. 460 .

Appellant followed the approved practice during the year in question. It made application for a 1932 license for its Cordova plant on December 16, 1931, and for its Kukak Bay plant on May 28, 1932. No criminal prosecution for non-compliance with the statute would lie as against it until it had opportunity, after its seasonal operation had closed, to report its pack and pay the required tax. A reasonable time must be allowed it in which to do this; and the statute of limitations in respect of the offense of non-compliance with the act…