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PACIFIC AMERICAN FISHERIES v. MULLANEY

No. 12623.

191 F.2d 137 (1951)

PACIFIC AMERICAN FISHERIES, Inc. v. MULLANEY, Commissioner of Taxation, Territory of Alaska.

United States Court of Appeals Ninth Circuit.

June 25, 1951.

Attorney(s) appearing for the Case

Faulkner, Banfield & Boochever, H. L. Faulkner, Juneau, Alaska, for appellant.

J. Gerald Williams, Atty. Gen., of Alaska, John H. Dimond, Asst. Atty. Gen., for appellee.

Before DENMAN, Chief Judge, and ORR, and POPE, Circuit Judges.

POPE, Circuit Judge.

The appellant, a Delaware Corporation, brought this action against appellee as Commissioner of Taxation of the Territory of Alaska, for the purpose of procuring an adjudication of the invalidity of Chapter 66 of the Session Laws of Alaska 1949, the same statute considered in Anderson et al. v. Mullaney, 9 Cir., 191 F.2d 123. The complaint alleges that the enactment mentioned, which imposes a license tax of $50...

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