Legal Opinion

P. E. Harris & Co. v. Mullaney

District Court, D. Alaska

Decided October 3, 1949No. 6105-APublishedCited by 5 opinions

1Opinion of the Court

FOLTA, District Judge.

Plaintiff and intervenors seek to enjoin the enforcement of Chapter 11, Session Laws of Alaska 1949, amending paragraph (h) of subsection 7 of Section 35-1-11, A.C. L.A. 1949, by increasing the tax on salmon traps 400% and on the first 100,000 salmon taken from any one trap from no tax at all to $6,750, and thereafter progressively increasing the tax so that on 250,000 salmon taken from any one trap the increase is from $600 to $43,500 or 72% times the previous rate. Plaintiff’s Exhibit 5. The former ráte was $4 on each thousand fish in excess of 100,000 taken from any…

2Cases cited15 opinions

  1. United States v. ButlerSupreme Court of the United States · 1936
  2. Toomer v. WitsellSupreme Court of the United States · 1948
  3. State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
  4. McCray v. United StatesSupreme Court of the United States · 1904
  5. Child Labor Tax CaseSupreme Court of the United States · 1922

10 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Metlakatla Indian Com., Annette Island Res. v. EganAlaska Supreme Court · 1961
  2. Anderson v. Mullaney, Commissioner of Taxation of Territory of AlaskaCourt of Appeals for the Ninth Circuit · 1951
  3. McDonough v. AylwardSupreme Court of Missouri · 1973
  4. Territory of Alaska v. Arctic MaidDistrict Court, D. Alaska · 1956
  5. Anderson v. Mullaney, Commissioner of Taxation of Territory of AlaskaCourt of Appeals for the Ninth Circuit · 1951

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