Pacific American Fisheries, Inc. v. Mullaney, Commissioner of Taxation, Territory of Alaska

POPE, Circuit Judge.

The appellant, .a Delaware Corporation, brought this action -against appellee as Commissioner of Taxation of the Territory of Alaska, for the purpose of procuring an adjudication of the invalidity of Chapter 66 of the Session Laws of Alaska 1949, the same statute considered in Anderson et al. v. Mullaney, 9 Cir., 191 F.2d 123. The complaint alleges that the enactment mentioned, which imposes a license tax of $50 annually on nonresident fishermen -and $5,-00 annually on resident fishermen, “is invalid -and of no force or effect, because it imposes a higher tax on…