Legal Opinion
Pacific American Fisheries, Inc. v. Mullaney
District Court, D. Alaska
Decided November 10, 1952No. 6621-APublishedCited by 3 opinions
1Opinion of the Court
FOLTA, District Judge.
In Mullaney v. Anderson, 342 U.S. 415, 72 S.Ct. 428, Chap. 66, S.L.A.1949, imposing a license tax of $50 on non-resident fishermen as against $5 on resident fishermen, was held unconstitutional as to the excess of $45. By this action the plaintiff seeks a refund of $30,105 in license fees paid by it for the years 1949, 1950 and 1951 for and on behalf of the non-resident fishermen employed by it as well as those from whom it merely bought fish.
The first complaint in this action was held insufficient, Pacific American Fisheries, Inc., v. Mullaney, D.C., 105 F.Supp. 907,…
2Cases cited15 opinions
- Carpenter v. ShawSupreme Court of the United States · 1930
- Ward v. Board of Commr's of Love Cty.Supreme Court of the United States · 1920
- Mullaney v. AndersonSupreme Court of the United States · 1952
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- Brumagim v. TillinghastCalifornia Supreme Court · 1861
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3Cited by3 opinions
- Asmer v. LIVINGSTONSupreme Court of South Carolina · 1954
- Ketchikan Packing Co. v. City of KetchikanDistrict Court, D. Alaska · 1958
- George A. Rutherford, Inc. v. GonzalesNew Mexico Supreme Court · 1966