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PACIFIC AMERICAN FISHERIES v. MULLANEY

No. 6621-A.

105 F.Supp. 907 (1952)

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

District Court, Alaska. First Division, Juneau.

July 12, 1952.

Attorney(s) appearing for the Case

Faulkner, Banfield & Boochever, Juneau, Alaska, for plaintiff.

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

FOLTA, District Judge.

Plaintiff seeks recovery of monies paid to the Territory as license fees for non-resident fishermen. The license statute, Chapter 66 S.L.A. 1949, in addition to placing taxes of $50 on non-resident fishermen and $5 on resident fishermen, made it unlawful for anyone to employ an unlicensed fisherman.

For administrative convenience fees were collected by the employers from the non-residents so that the agents of the Territory could receive...

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