﻿38 
  ALASKA 
  FISHEEIES 
  AND 
  FUR 
  INDUSTRIES, 
  1913. 
  

  

  That 
  one-half 
  of 
  the 
  additional 
  or 
  Territorial 
  tax 
  on 
  canned 
  salmon 
  

   should 
  be 
  kept 
  in 
  the 
  Territorial 
  treasury 
  to 
  be 
  expended 
  under 
  

   direction 
  of 
  the 
  Bureau 
  of 
  Fisheries 
  in 
  the 
  preservation 
  and 
  propa- 
  

   gation 
  of 
  fish. 
  

  

  Cold-storage 
  plants 
  handling 
  fish 
  are 
  taxed 
  from 
  SIO 
  to 
  $500 
  per 
  

   annum, 
  according 
  to 
  the 
  amount 
  of 
  business 
  done. 
  

  

  Fishing 
  vessels 
  of 
  30 
  tons 
  or 
  more 
  net 
  register 
  are 
  taxed 
  at 
  the 
  rate 
  

   of 
  $1 
  per 
  ton 
  annually. 
  

  

  There 
  are 
  several 
  other 
  features 
  more 
  or 
  less 
  directly 
  affecting 
  the 
  

   fishing 
  industry, 
  including 
  the 
  tax 
  of 
  10 
  cents 
  per 
  ton 
  on 
  freight 
  

   shipped 
  into 
  or 
  out 
  of 
  the 
  Territory, 
  the 
  employers' 
  liability 
  act, 
  

   and 
  the 
  poll-tax 
  measure. 
  No 
  attempt 
  was 
  made 
  to 
  tax 
  fishing 
  gear. 
  

  

  The 
  clerk 
  of 
  the 
  United 
  States 
  court 
  is 
  made 
  ex-officio 
  tax 
  col- 
  

   lector, 
  and 
  the 
  act 
  imposes 
  various 
  duties 
  on 
  other 
  Federal 
  officers, 
  

   including 
  fisheries 
  agents 
  and 
  their 
  deputies. 
  

  

  All 
  of 
  this 
  legislation 
  has 
  been 
  challenged 
  by 
  the 
  fishing 
  interests. 
  

   The 
  intention 
  of 
  Congress 
  is 
  apparently 
  clear 
  that 
  the 
  Legislature 
  of 
  

   Alaska 
  shall 
  have 
  no 
  jurisdiction 
  in 
  the 
  matter 
  of 
  fishery 
  laws, 
  except 
  

   possibly 
  as 
  regards 
  taxation. 
  In 
  reference 
  to 
  taxation 
  the 
  language 
  

   is 
  not 
  altogether 
  conclusive. 
  The 
  clause 
  in 
  the 
  enabling 
  act 
  refer- 
  

   ring 
  to 
  laws 
  of 
  the 
  United 
  States 
  providing 
  for 
  taxes 
  on 
  business 
  

   and 
  trade 
  evidently 
  refers 
  to 
  section 
  460 
  of 
  the 
  act 
  of 
  May 
  3, 
  1899, 
  

   as 
  amended 
  by 
  section 
  29 
  of 
  the 
  act 
  of 
  June 
  6, 
  1900, 
  which 
  was 
  

   undoubtedly 
  enacted 
  for 
  the 
  sole 
  purpose 
  of 
  raising 
  revenues 
  for 
  the 
  

   Government 
  and 
  in 
  no 
  way 
  for 
  the 
  purpose 
  of 
  regulating 
  the 
  various 
  

   enterprises 
  enumerated 
  and 
  taxed. 
  In 
  other 
  words, 
  it 
  is 
  purely 
  a 
  

   revenue 
  measure. 
  By 
  the 
  act 
  of 
  January 
  27, 
  1905, 
  the 
  revenues 
  

   collected 
  under 
  that 
  law 
  were 
  covered 
  into 
  the 
  Alaska 
  fund. 
  

  

  The 
  act 
  of 
  1912 
  prohibits 
  the 
  legislature 
  from 
  in 
  any 
  way 
  alter- 
  

   ing, 
  amending, 
  modifying, 
  or 
  repealing 
  the 
  act 
  creating 
  the 
  Alaska 
  

   fund, 
  as 
  well 
  as 
  laws 
  enacted 
  for 
  the 
  purpose 
  of 
  contributing 
  to 
  that 
  

   fund. 
  

  

  Cognizance 
  must 
  be 
  taken, 
  however, 
  of 
  what 
  may 
  perhaps 
  be 
  prop- 
  

   erly 
  considered 
  as 
  a 
  conflict 
  in 
  the 
  language 
  of 
  section 
  9 
  of 
  the 
  en- 
  

   abling 
  act 
  providing 
  for 
  uniform 
  tax 
  measures 
  upon 
  the 
  same 
  class 
  of 
  

   subjects, 
  and 
  that 
  assessments 
  shall 
  be 
  according 
  to 
  actual 
  values. 
  

  

  The 
  controversy 
  aroused 
  by 
  this 
  legislation 
  has 
  not 
  j'et 
  been 
  settled. 
  

   Upon 
  one 
  feature 
  of 
  the 
  law 
  only 
  has 
  opinion 
  been 
  rendered, 
  namely, 
  

   that 
  concerning 
  collection 
  of 
  taxes 
  by 
  Federal 
  officials. 
  The 
  Attorney 
  

   General 
  of 
  the 
  United 
  States 
  has 
  recently 
  declared 
  this 
  feature 
  of 
  the 
  

   Territorial 
  act 
  null 
  and 
  of 
  no 
  effect, 
  since 
  Section 
  II 
  of 
  the 
  enabling 
  

   act 
  provides 
  that 
  no 
  one 
  holding 
  a 
  commission 
  as 
  an 
  officer 
  of 
  the 
  

   United 
  States 
  in 
  Alaska 
  shall 
  hold 
  any 
  office 
  under 
  the 
  Territory. 
  

  

  The 
  Territorial 
  revenue 
  measure 
  did 
  not 
  become 
  operative 
  until 
  

   90 
  days 
  after 
  its 
  passage 
  on 
  May 
  1, 
  hence 
  practically 
  all 
  of 
  the 
  pack 
  

  

  