Legal Document

342 U.S. 415 72 Supreme Court Reporter 428 96 L.Ed. 458 MULLANEY, Commissioner of Taxation for Territory Alaska,v.ANDERSON et al. Number 329. Argued Jan. 7, 8, 1952. Decided March 3, Mr. Judge Gerald Williams, Juneau, Alaska, petitioner. Carl baron Luckerath, Seattle, Wash., respondents. Justice FRANKFURTER delivered the opinion Court. 1 The Territorial Legislature Alaska provided licensing commercial fishermen in territorial waters, imposing a $5 license fee on resident and $50 nonresidents. Laws, 1949, chapter 66. Fishermen's Union its Secretary-Treasurer, behalf some 3,200 nonresident union members, brought this action District to enjoin Tax from collecting Plaintiffs contended that was without power under Organic Act pass statute, exaction complained unconstitutionally burdens interstate commerce, it is an abridgment privileges immunities citizens other States forbidden by Article IV, § 2 Constitution Fourteenth Amendment. After trial, concluded differential between fees rests substantial differences bearing fair reasonable relation objects legislation, upheld statute. 91 F.Supp. 907. Appeals Ninth Circuit reversed, one judge dissenting. 191 Federal Reporter, 2nd Series 123. We case here clarification limits Legislature. 865, 111. Here, first time, petitioner questioned standing respondent Secretary-Treasurer maintain suit. To remove matter controversy, moved leave add as parties plaintiff two nonresidents subject statutory exaction. Rule 21 Rules Civil Procedure, 28 U.S.C.A., authorizes addition 'by order court motion any party or own initiative at stage such terms are just.' original plaintiffs alleged contradiction they were authorized members bring their behalf. This claim authority now confirmed petition supporting member-fishermen plaintiffs. grant merely puts principal, real interest, position his avowed agent. these can no wise embarrass defendant. Nor would earlier joinder have way affected course litigation. dismiss present require new start over entail needless waste runs counter effective judicial administration—the more so since, with silent concurrence defendant, deemed proper below. will rarely come into play view special circumstances before us. 3 In Toomer versus Witsell, 334 385, 68 1156, 92 1460, held bar State attacked. said: 'The not power, example, restrict type equipment used fisheries, graduate according size boats, even charge non-residents which compensate added enforcement burden may impose conservation expenditures taxes only residents pay.' pages 398—399, page 1163. challenged discrimination does within exceptions. relied higher cost enforcing law against justify difference fees, found 90% incurred But there warrant assumption bears cost, nothing indicate 'would compensate' burden. Indeed Special Deputy Enforcement Officer specifically disclaimed knowledge dollar enforcement. What evidence we negatives idea relation, total amount payable 1949—1950, excess what been charged if had residents, easily exceeded entire abailable administration Commissioner's office year.1 Constitutional issues affecting taxation do turn approximate mathematical determinations. something required than bald assertion establish Territory. remotely imply taxing authorities sustain constitutionality tax. where tax unlimited, validity established mere imposition case, respondents negatived possible bases raised pleadings discrimination, Commissioner, costs, all facts possession. Respondents sought elicit interrogatories cross-examination avail. Under think discharged attacking 4 But, urged, but controlling constitutional limitations laid down supra, applicable. Haavik Packers' Ass'n, 263 510, 44 177, 414, invoked contention. occasion reconsider holding namely, Congress relieve restrictions applicable State. fact issue Court's attention directed case. It assumed exercised Act. On fuller consideration, light briefs record implications subsequent Congressional enactments,2 cannot read Section provides United States, laws thereof locally inapplicable, shall same force effect said territory elsewhere States.' 37 Statutes-at-Large 512, 48 Code KF62 23, Annotated KF65 U5 23. And 9 extends legislative 'all rightful subjects legislation inconsistent * *.' 514, 77, 77. sections, presume treat sister States. Only clearest expression intent could induce result. present. If anything, pronouncements since concerning very fortify conclusion Legislature, particularly regulation granted greater legislature has. judgment must be affirmed. 5 Affirmed. 6 CHIEF JUSTICE, CLARK, MINTON reverse reasons given points A B dissenting Chief Denman, 123, 134—137. appropriation biennium beginning April 1, $500,000. 114. approximately who union, below might inferred equal number union. 134. $45 paid multiplied 6,400 amounts $288,000, well half biennial appropriation. decision passed White Act, 43 464, §§ 221—247, U.S.C.A 221 247, comprehensively regulating 'the fisheries waters Alaska' delegating Secretary Commerce (now Interior) administer law. That '* exclusive several right fishery (in reserved fishing areas Alaskan waters), nor citizen denied take, prepare, cure, preserve fish shellfish area permitted Interior.' amended, 222, 222. see 467, 228, 'shall abrogate curtail powers licenses 1947, amended Puerto Rico provide: rights, privileges, respected extent though provisions paragraph section article IV 61 772, 737, 737. statement explaining bill, Senator Butler, manager said, 'Congress has expressly extended Rico, did Hawaii, committee considered advisable operation comity clause doubt Rico.' 93 Cong.Rec. 10402. report Senate Committee Public Lands expressed dissatisfaction 'Legislation discriminated American citizens.' S.Rep.No.422, 80th Cong., 1st Sess. 4.

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