McClain v. West

Edward McClain is a non-resident of this State and was engaged in taking fish from the salt waters of St. Joseph’s Bay and the Gulf of Mexico within the limits of the State, but not with hook and line, rod or reel, for purposes other than his own individual use, on boats operated by him in part, but owned by Southern Manhaden Corporation, and on which boats the license tax required by law had been paid. McClain had himself paid the additional license tax required of all aliens or non-residents on bouts engaged in the fishing industry in this State, but refused to pay a further tax of ten…