Alaska Pacific Fisheries v. Territory of Alaska

In an act of Congress “for the protection and regulation of the fisheries of Alaska,” approved the 26th of June, 1906 (chapter 3547, 34 Stat. 478 ), it was provided, among other things, that every person or corporation carrying on the business of canning, curing, or preserving fish or manufacturing fish products within Alaska shall, “in lieu of all other license fees and taxes therefor and thereon, pay license taxes on their said business and output as follows: Canned salmon, four cents per case; pickled salmon, ten cents per barrel; salt salmon in bulk, five cents per one hundred pounds. * * * ” The payment and collection of such license tax was required to be in accordance with the provisions of the Act of March 3, 1899, c. 429, 30 Stat. 1253 , which was an act defining and punishing crimes in Alaska.

On August 24, 1912, Congress passed the Organic Act for Alaska providing for a territorial Legislature. In this act, which conferred legislative power upon the territory, it was provided that the Constitution of the United States and all the laws not locally inapplicable should be effective ; and all laws then in force were to be continued in force until altered, amended, or…