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 *168tax 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…