Pioneer Packing Co. v. United States

(concurring)’.

Since the amount of the license tax exacted from those operating salmon canneries depends on the number of cases packed, it is not feasible to pay the required tax or to obtain the license in advance of the operation. It is conceded that the administrative practice under the statute, as applied to this type of enterprise, is to make application for the license before the operation begins, and to report the quantity of the pack and pay the license tax after it is concluded. This is a proper and sensible construction of the *416statute. Compare Alaska Pacific Fisheries v. Territory of…