Binns v. United States
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OP THE UNITED STATES FOR , THE DISTRICT OF ALASKA. Section 460 of Title II of the Alaska Penal Code, act of March 3,1899, 30 Stat. 1253, 1336, as amended by the act of June 6, 1900, entitled “An act making further provision for a civil government for Alaska, and for other purposes,” 31 Stat. 321, 330, reads “that any person or persons, corporation or company prosecuting or attempting to prosecute any of the following lines- of business within the…
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ERROR TO THE DISTRICT COURT OP THE UNITED STATES FOR , THE DISTRICT OF ALASKA. Section 460 of Title II of the Alaska Penal Code, act of March 3,1899, 30 Stat. 1253, 1336, as amended by the act of June 6, 1900, entitled “An act making further provision for a civil government for Alaska, and for other purposes,” 31 Stat. 321, 330, reads “that any person or persons, corporation or company prosecuting or attempting to prosecute any of the following lines- of business within the District of Alaska shall first apply for and obtain license so to do from a District Court •or a subdivision thereof in…
1Opinion of the Court
'• Mr. Justice Brewer,
after making the foregoing statement, (delivered the opinion of the court.
The contention of plaintiff in error is • that. the. license, tax is an excise, that it is laid and collected “to pay the debts and provide for the common defence and general welfare of the United States,”-because by section 463 it is .provided that “all moneys received for licenses -. • .• . under this act shall ■ . . .be covered into the Treasury of the United States,’.’ that it is imposed only in Alaska, and is not “uniform throughout the United States.”
It is unnecessary to éonsidér the…
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