Alaska Salmon Co. v. Territory of Alaska

This case was submitted to the District Court of the Territory of Alaska, Division No. 1, upon an agreed statement of facts, and thereafter judgment was given in favor of the territory, and from such judgment writ of error has been prosecuted.

It appears that the Alaska Salmon Company is engaged in the business of annually operating a salmon cannery and manufacturing canned salmon in Alaska; that during the year 1915 it also maintained and operated at its cannery gill nets; that since the Act of Congress of June 26,1906 (chapter 3547, 34 Stat. 478 [ 48 U.S.C.A. § 230 et seq., and notes]), the plaintiff in error has paid the license taxes on its business and output as therein provided, and has complied with all the provisions of chapter 3 of title 7, of the Compiled Laws of Alaska relating to fish and fisheries; that the Legislature of Alaska, by an act approved May 1, 1913 (Laws 1913, c. 52), and by another act approved April 29, 1915 (Laws 1915, c. 76), imposed licenses and taxes.

The questions presented by the brief of appellant may be stated as follows: (1) The plaintiff in error having complied with all the conditions and paid the license fees imposed by the acts of…