Washington Law Review


P brought an action against the Commissioner of Taxation for the Territory of Alaska to obtain a declaration that a statute imposing a $50 license fee on nonresident commercial fishermen as compared to a $5 fee on residents was unconstitutional. D answered that 90% of the cost of collecting fees was incurred in collecting the nonresident fees. District court held for D. Court of Appeals reversed. On certiorari, Held: Affirmed. The statue violates the privileges and immunities clause of Art. IV of the U. S. Constitution, which clause is made applicable to Alaska by the Organic Act. The amount of the tax on nonresidents which exceeds that charged residents is void. Mullaney v. Anderson, 342 U. S. 415 (1952).

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