Legal Opinion
Territory of Alaska v. Arctic Maid
District Court, D. Alaska
Decided March 17, 1956No. Nos. A-7093, A-7130 to A-7132, A-7142, A-7143, A-7129PublishedCited by 8 opinions
1Opinion of the Court
HODGE, District Judge.
Plaintiff in seven consolidated actions seeks to recover of the defendants occupational license taxes totaling, with penalty and accrued interest, $116,730.21, imposed by the Territory for the years 1951 to 1954 inch under the provisions of Chapter 97, S.L.A.1949, as amended by Chapter 116, S.L.A.1951.
The pertinent parts of the statute involved read as follows:
“Section 1. Businesses in Alaska Fisheries Requiring Licenses: Amounts Thereof. Any person, firm or corporation prosecuting or attempting to prosecute any of the following lines of business in connection with…
2Cases cited33 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Toomer v. WitsellSupreme Court of the United States · 1948
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- H. P. Hood & Sons, Inc. v. Du MondSupreme Court of the United States · 1949
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
28 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Alaska v. Arctic MaidSupreme Court of the United States · 1961
- Arctic Maid v. Territory of AlaskaCourt of Appeals for the Ninth Circuit · 1961
- The Arctic Maid and Arctic Maid Fisheries, Inc. v. Territory of Alaska, the Pacific Reefer and Pacific Reefer Fisheries v. Territory of Alaska, the Pacific Queen and Pacific Queen Fisheries v. Territory of Alaska, the Alaska Reefer and Alaska Reefer Fisheries v. Territory of Alaska, the North Star and North Star Fisheries v. Territory of Alaska, Northern Reefer Company, Grimes Packing Company and Reefer II v. Territory of AlaskaCourt of Appeals for the Ninth Circuit · 1960
- Arctic Maid and Arctic Maid Fisheries, Inc. v. Territory of Alaska, Pacific Reefer and Pacific Reefer Fisheries v. Territory of Alaska, Pacific Queen and Pacific Queen Fisheries v. Territory of Alaska, Alaska Reefer and Alaska Reefer Fisheries v. Territory of Alaska, North Star and North Star Fisheries v. Territory of Alaska, Northern Reefer Company, Grimes Packing Company and Reefer, II v. Territory of AlaskaCourt of Appeals for the Ninth Circuit · 1961
- Arctic Maid v. Territory of AlaskaCourt of Appeals for the Ninth Circuit · 1960
3 more not listed; retrieve them via the Exa API.