James Clark McReynolds

“ The license tax cannot be said to conflict with section 2, art. 4, of the Constitution:
'The citizens of each state shall be entitled to all privileges and immunities of citizens in the several states.'
It applies only to nonresident fishermen; citizens of every state are treated alike. Only residents of the territory are preferred. This is not wholly arbitrary or unreasonable, and we find nothing in the Constitution which prohibits Congress from favoring those who have acquired a local residence and upon whose efforts the future development of the territory must largely depend. ”

“ Unless restrained by constitutional provision, the sovereign has power to tax all persons and property actually within its jurisdiction and enjoying the benefit and protection of its laws. Cooley on Taxation (3d Ed.) ”