Alaska Fish Salting & By-Products Co. v. Smith
Supreme Court of the United States
ERROR TO THE DISTRICT COURT, DIVISION NO. I, OP THE TERRITORY OP ALASKA. The cáse is stated in the opinion. The allegations of the complaint relating to the taxes must be taken as true, because the case was decided upon demurrer. Dobbins v. Los Angeles, 195 U. S. 223, 234; American School of Magnetic Healing v. McAnnulty, 187 U. S. 94, 103; St. Louis v. Knapp Co., 104 U. S. 658, 661. The Constitution is in force in Alaska, and inconsistent local legislation is void.
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ERROR TO THE DISTRICT COURT, DIVISION NO. I, OP THE TERRITORY OP ALASKA. The cáse is stated in the opinion. The allegations of the complaint relating to the taxes must be taken as true, because the case was decided upon demurrer. Dobbins v. Los Angeles, 195 U. S. 223, 234; American School of Magnetic Healing v. McAnnulty, 187 U. S. 94, 103; St. Louis v. Knapp Co., 104 U. S. 658, 661. The Constitution is in force in Alaska, and inconsistent local legislation is void. It is the duty of the judiciary to consider the real nature and effect of legislation depriving citizens of constitutional…
1Opinion of the CourtJustice Holmes
This is an action to recover the amount of taxes levied under statutes of Alaska which the plaintiff alleges to be contrary to the Act of Congress of August 24, 1912, c. 387, § 3, 37 Stat. 512, creating a legislative assembly' in the Territory of Alaska, and to the Constitution of the United States. Judgment was given for the defendant upon demurrer to the complaint, the parties agreeing that the foregoing grounds of recovery were the only matters in dispute. The statutes attacked, viz: May 1, 1913, April 29, 1915, and May 3, 1917, levy license taxes of two dollars a barrel and two dollars a…
2Cases cited7 opinions
- Mugler v. KansasSupreme Court of the United States · 1887
- Louisville & Nashville Railroad v. MottleySupreme Court of the United States · 1911
- Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
- McCray v. United StatesSupreme Court of the United States · 1904
- Quong Wing v. KirkendallSupreme Court of the United States · 1912
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3Cited by108 opinions
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- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
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