John V; 28? 29, “They that have
done good, unto the resurrection of
life.” The Brotherhood song,
“Onward Christian Soldiers,” Was
sung. At the grave, the song
“Nearer My God to Thee,” was
sung hy the Brotherhood and the
Sisterhood.”
We can only add in closing that
John Fred fought the good fight,
he has kept the faith, and by all
those who had a chance to know
him, his passing is mourned. We
pause now to pay our respects to
a good man, one who tried with
all his power to uplift his people.
Let the name of John Fred be
mentioned in all the local Camps
of the Alaska Native Brotherhood
at the meeting to be held Monday
night, the first day of March next,
as a mark of respect.
THE GRADUATED TAX CASE
The decision of the Supreme
Court of the United States is of
the greatest importance to all
Alaskans for it defines the taxing
powers of the Legislature. In this
decision it upheld its former opinion
in the case of Alaska Fish Salt
ing & By-Products Company vs.
Smith, namely, that Alaska has
the unrestricted power to tax.
Mr. Justice Holmes delivered
the opinion of the Court.
This is a suit by the Territory
of Alaska to recover from the
petitioner, Pacific American Fish
eries, license taxes alleged to be
due upon cases of salmon packed
by the defendant at four canneries
named. The defendant in its answer
set up tha^ the territorial act was
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. The Territory de
murred; there was a judgment
for the plaintiff and this was
affirmed by the Circuit Court of
Appeals. 2 Fed. Rep. (2d) 9. A
writ of certiorari was granted by
this Court. 267 U. S. 589.
The taxes in question were im
posed by c. 101, * 2, subdivision
8th, Laws of Alaska, 1923, amend
ing c. 31 of the laws of 1921.
By (c) of that subdivision salmon
canneries, after a tax by (b) of
ten cents per case, are charged
an additional tax on a pack of
k’ngs, reds and sockeyes, counted
together, at one cannery, as follows:
On all cases in excess of ten
thousand and not more than twenty
five thousand, five cents per case;
in excess of twenty-five thousand
and not more than forty thousand,
ten cents per case; in excess of
forty thousand and not more than
fifty thousand, fifteen cents per
case; and on all in excess of fifty
thousand, twenty cents per case.
Similarly in (d) chums are taxed
three cents per case. The petitioner
says that the graduated tax is
inconsistent with the Act of Con
gress mentioned, which provides
that the authority therein granted
to alter, amend, modify and re
peal laws in force in Alaska should
not extend to the game, fish and
fur seal laws, and presses this con
tention notwithstanding the further
proviso that this provision shall
not operate to prevent the legisla
ture fro'm |impo|feiing / (additional
taxes or licenses. The petitioner
also says that the classification
upon which the surtax is based
is unreasonable and a denial of due
process of law, contrary to the
Fifth Amendment of the Constitu
tion of the United States. No ques
tion is raised about the uniform
tax of ten cents per case imposed
by (b). That has been paid.
The petitioner offers various
reasons to sho^tf that thr, tax is
not what it purports to be but
is an attempt to regulate fisheries,
which, the petitioner believes,
Congress has not given the Terri
tory power to regulate. The answer
alleges that it was known that
the revenue from these taxes would
exceed the appropriations and needs
A ... -
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Phone 2602 Juneau
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