Territory v. Harris

REED, District Judge.

The constitutionality of the classification of salmon and salmon canneries contained in the amendatory act of 1923 has been decided adversely to the contention of the defendant by the Supreme Court of the United States and the Circuit Court of Appeals for the Ninth Circuit in Pacific American Fisheries v. Territory of Alaska, and it need not be further mentioned; nor can it be seriously denied that the Legislature had authority to increase the excise tax or to declare an additional excise tax to that of 1921. See Patton v. Brady, 184 U. S. 608-619, 22 S. Ct. 493, 46 L.…