Oliver Wendell Holmes, Jr., Alaska Fish Salting By-Products Company v…
“ If Alaska deems it for its welfare to discourage the destruction of herring for manure and to preserve them for food for man or for salmon, and to that end imposes a greater tax upon that part of the plaintiff's industry than upon similar use of other fish or of the offal of salmon, it hardly can be said to be contravening a Constitution that has known protective tariffs for a hundred years. ”
Oliver Wendell Holmes, Jr., Alaska Fish Salting By-Products Company v…
“ It would be going far to say that a tax on fish oil works in general terms imported a license to a specific kind of works deemed undesirable by the local powers, and when we take into account the express and unlimited authority to impose additional taxes and licenses we are satisfied that the objection should not prevail. ”
Oliver Wendell Holmes, Jr., Alaska Fish Salting By-Products Company v…
“ The provisions against taxing in excess of one per centum of the assessed valuation of property does not apply to a license tax like this. This is not a property tax. Alaska Pacific Fisheries v. Territory of Alaska, 236 Fed. 52, 61, 149 C. C. A. 262. The objection that the plaintiff in error is doubly taxed, first by the United States and then by the Territory, is answered by the express authority to levy additional taxes to which we have referred heretofore. Without going into more detail we are of opinion that the tax must be sustained. ”
