MR. JUSTICE DAY delivered the opinion of the court.
These cases were argued and submitted together, and may be disposed of in a single opinion.
In case No. 117 the action was brought in the District Court for Alaska to recover monies alleged to be due under a statute imposing a tax upon prosecuting the business of fishing by means of fish traps in the waters of Alaska. The defendant, the Alaska Pacific Fisheries, filed an
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