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ALASKA FISH SALTING & BY-PRODUCTS CO. v. SMITH

No. 166.

255 U.S. 44 (1921)

41 S.Ct. 219

65 L.Ed. 489

ALASKA FISH SALTING & BY-PRODUCTS COMPANY v. SMITH.

Supreme Court of United States.

Decided January 31, 1921.

Attorney(s) appearing for the Case

Mr. R.E. Robertson for plaintiff in error:

Mr. J.C. Murphy, Attorney General of the Territory of Alaska, for defendant in error.

MR. JUSTICE HOLMES delivered the opinion of the court.

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...

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