Arctic Maid v. Territory of Alaska

In 1955 the then Territory of Alaska instituted these suits against the named defendants in the United States District Court for the District of Alaska, First Division. The purpose of the suits was to collect certain territorial taxes imposed as license fees in connection with the operation of the named freezer ships during the years 1951-1954. These taxes were imposed by Chapter 97, § 1, Session Laws of Alaska, 1949, as amended by Chapter 116, § 1, Session Laws of Alaska, 1951.

Defenses having to do with the territorial limits of Alaskan jurisdiction, the meaning of the territorial taxing statute, and the constitutionality of that statute as applied were advanced at the trial. The territorial district court entered judgments for plaintiff. 140 F.Supp. 190 . Defendants appealed and a division of this court affirmed in part and reversed in part, remanding for further proceedings. A rehearing en banc was granted, which resulted in the withdrawal of the division opinion, and a reversal of the judgments. The Arctic Maid v. Territory of Alaska, 9 Cir., 277 F.2d 120 .

The Supreme Court of the United States reversed our decision and remanded the cause to this court for further…