UNITED STATES SUPREME COURT DECISIONS ON-LINE

ALASKA V. ARCTIC MAID, 366 U. S. 199 (1961)

Subscribe to Cases that cite 366 U. S. 199 RSS feed for this section

U.S. Supreme Court

Alaska v. Arctic Maid, 366 U.S. 199 (1961)

Alaska v. Arctic Maid

No. 106

Argued March 23, 1961

Decided May 1, 1961

366 U.S. 199

Syllabus

Respondents use freezer ships for the taking and preservation of salmon along Alaska's shores. The salmon are caught in the waters off the coast of Alaska by boats which respondents own or have under contract and by independent fishermen who sell salmon to respondents. The salmon are frozen when received aboard the freezer ships, and eventually they are taken to the State of Washington, where they are canned. On the business of operating such freezer ships, Alaska levies a tax of 4% of the value of the salmon.

Held:

1. As applied to salmon taken in Alaska's territorial waters, the tax is not invalid as a burden on interstate commerce in violation of Art. I, § 8 of the Constitution. Pp. 366 U. S. 199-204.

2. Though this tax does not apply to salmon caught and frozen for canning in Alaska, it is not invalid as discriminatory, since Alaskan canneries pay a 6% tax on the value of salmon obtained for canning. Pp. 366 U. S. 204-205.

277 F.2d 120, reversed.


chanrobles.com



ChanRobles Professional Review, Inc.

ChanRobles Professional Review, Inc. : www.chanroblesprofessionalreview.com
ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com
ChanRobles CPA Review Online

ChanRobles CPALE Review Online : www.chanroblescpareviewonline.com
ChanRobles Special Lecture Series

ChanRobles Special Lecture Series - Memory Man : www.chanroblesbar.com/memoryman