Alaska v. Arctic Maid

While Alaska was a Territory, the Territorial Legislature amended L. 1951, c. 116, its taxing statutes, to read, in-relevant part, as follows:

“Section 1. BUSINESSES IN ALASKA FISHERIES REQUIRING LICENSES: AMOUNTS *200THEREOF. Any person, firm or corporation prosecuting or attempting to prosecute any of the following lines of business in connection with Alaska’s commercial fisheries shall first apply for and obtain, on the conditions hereinafter set forth, a license so to do on the basis of the following license taxes which are hereby levied:

“(b) Freezer ships and other floating cold storages: An…