Pacific American Fisheries v. Territory of Alaska, 246
| Decision Date | 07 December 1925 |
| Docket Number | No. 246,246 |
| Citation | 70 L.Ed. 270,46 S.Ct. 110,269 U.S. 269 |
| Parties | PACIFIC AMERICAN FISHERIES v. TERRITORY OF ALASKA |
| Court | U.S. Supreme Court |
of alaska.
[Argument of Counsel from pages 273-275 intentionally omitted] Mr. Justice HOLMES delivered the opinion of the Court.
This is a suit by the Territory of Alaska to recover from the petitioner, Pacific American Fisheries, license taxes alleged to be due upon cases of salmon packed by the defendant at four canneries named. The defendant in its answer set up that the territorial taxing act was contrary to the Act of Congress of August 24, 1912, c. 387, § 3, 37 Stat. 512 (Comp. St. § 3530), creating a legislative assembly in the Territory of Alaska, and to the Constitution of the United States. The Territory demurred; there was a judgment for the plaintiff and this was affirmed by the Circuit Court of Appeals. 2 F.(2d) 9. A writ of certiorari was granted by this Court. 267 U. S. 589, 45 S. Ct. 353, 69 L. Ed. 801.
The taxes in question were imposed by chapter 101, § 1, Laws of Alaska, 1923, amending chapter 31, § 1, subsec. 2, subd. 8, of the Laws of 1921. By (c) of that subdivision salmon canneries, after a tax by (b) of ten cents per case, are charged an additional tax on a pack of kings, reds, and sockeyes, counted together, at any one cannery, as follows: On all cases in excess of ten thousand and not more than twenty-five thousand, five cents per case; in excess of twenty-five thousand and not more than forty thousand, ten cents per case; in excess of forty thousand and not more than fifty thousand, fifteen cents per case; and on all in excess of fifty thousand, twenty cents per case. Similarly in (d) and (e) a tax of four and one-half cents per case is imposed on medium reds, cohoes, and pinks; with additional taxes for each increase of numbers as in the previous subdivision. By (f) chums are taxed three cents per case. The petitioner says that this graduated tax is inconsistent with the Act of Congress mentioned, which provides that the authority therein granted to alter, amend, modify and repeal laws in force in Alaska should not extend to the game, fish, and fur seal laws, and presses this contention notwithstanding the further proviso that this provision shall not operate to prevent the legislature from imposing other and additional taxes or licenses. The petitioner also says that the classification upon which the surtax is based is unreasonable and a denial of due process of law, contrary to the Fifth Amendment of the Constitution of the United States. No question is raised about the uniform tax of ten cents per case imposed by (b). That has been paid.
The petitioner offers various reasons to show that this tax is not what it purports to be but is an attempt to regu- late fisheries, which, the petitioner believes, Congress has not given the Territory power to regulate. The answer alleges that it was known that the revenue from these taxes would exceed the appropriations and...
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