Callaham

These cases have been argued and submitted together and depend upon the question whether or not the appellant and plaintiff in error was liable to pay a poll tax for the year 1913 under and by virtue of an act of the Legislature of Alaska, passed, approved, and effective May 1, 1913 (chapter 54 of the Laws of 1913). That legislative body was created by act of Congress of August 24, 1912, c. 387, 37 St.Lg. 512, entitled “An act to create a legislative assembly in the territory of Alaska, to confer legislative power thereon, and for other purposes,” the third section of which ( 48 U.S.C.A. §§ 23 , 24, 80) Js as follows:

“Sec. 3. Constitution and Laws of United States Extended.- — That the Constitution of the United States, and all the laws thereof which are not locally inapplicable, shall have the same force and effect within the said territory as elsewhere in the United States; that all the laws of the United States heretofore passed establishing the executive and judicial departments in Alaska shall continue in full force and effect until amended or repealed by act of Congress ; that except as herein provided all laws now in force in Alaska shall continue in full force and effect…