Alaska Mexican Gold Mining Co. v. Territory of Alaska

(after stating the facts as above).

By the Act of May 1, 1913, which was to establish a system of taxation, create revenue, and provide for collection thereof, and for other purposes (Alaska Salmon Company v. Territory of Alaska, No. 2720, 236 F. 62 , 149 C.C.A. 272 ), the Legislature provided that any person prosecuting any of the following lines of business within Alaska should first apply for and obtain license so to do from the District Court or subdivision thereof in said territory, and “pay for said license for the respective lines of business and trades as follows, to wit: * * * Mining. One-half of one per cent, on net income over and above five thousand dollars per annum.” Section 2 of the act, so far as material, is as follows: “That the licenses provided for in this act shall be issued'by the clerk of the District Court or any subdivision thereof in compliance with the order of the court or judge thereof duly made and entered; and the clerk of the court shall keep a full record of all applications for license and of all recommendations for and remonstrances against the granting of licenses and the action of the court thereon.”

By section 3 of the act it is provided:…