Northern Commercial Co. v. Territory of Alaska

(after stating the facts as above).

The plaintiff in error contends that in levying the tax prescribed in- section 3, the Legislature imposed a tax upon each article of property handled by the fur dealer under his license, and that-it is therefore an ad valorem *168 tax on property, and void for the reason that it is not levied in accordance with the provisions of the Organic Act, section 9 of which provides that — “All taxes shall be uniform upon the same class of subjects and shall be levied and collected under general laws and the assessment shall be according to the actual value thereof. No tax shall be levied for territorial purposes in excess of one per cent, upon the assessed valuation of the property therein in any one year.” 48 U.S.C.A. §§ 78 , 79.

It is not disputed that the tax here involved ¿s valid, if it is an excise tax, as distinguished from a property tax.. In determining its nature, section 1 and section 3 must be construed together. Property taxes are taxes assessed on all property of a certain class in proportion to its value on a specified date. It is assessed at a stated period and collected at an appointed time. An excise tax, as the term itself indicates,…