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288:". Because of Bristol Bay's shallow waters, salmon would be caught by small "catcher boats", then transported to larger freezer ships docked about three miles from the shoreline. The freezer ships would serve as the "base" for the fisheries' operations and would sometimes be inside Alaska's territorial waters, which extended three miles from the coast, and would sometimes be beyond it. On the freezer ships, the salmon would be frozen and kept in cold storage before eventually being sent to
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Alaska filed suit against seven fisheries, including Arctic Maid
Fisheries, to collect taxes that the fisheries had not paid. The fisheries countersued, claiming that the law was an invalid burden on
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Oral arguments were held on March 23, 1961. Gary
Thurlow argued the case for Alaska and Martin Detels Jr. argued the case for the fisheries. In an 8–1 opinion delivered by Justice
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held in favor of the fisheries, finding that the freezing of fish is not a taxable event. The state of Alaska appealed the decision to the
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whose laws were governed by the First
Territorial Legislature of Alaska. In 1951, the Territorial Legislature amended the
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because the salmon, although caught in
Alaskan waters, was canned and sold on the market in Washington State. The
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in which the Court upheld the constitutionality of an
Alaskan law that imposed an annual tax on
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operating in
Alaskan waters, even if the fish onboard is canned and sold in another state.
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Alaska's statute imposing an annual tax on freezer ships does not violate the
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to levy an annual licensing tax on persons or corporations operating
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United States
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280:Several fisheries operated freezer ships in the
523:"Fish Processing Case in Circuit Court Jan. 13"
469:"Alaska Wins Legal battle to Tax Freezer Ships"
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16:Supreme Court of the United States case
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671:. You can help Knowledge (XXG) by
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243:Supreme Court of the United States
225:U.S. Const. art. I sec. 8 clause 3
93:Arctic Maid v. Territory of Alaska
39:Supreme Court of the United States
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449:. Fairbanks, Alaska. May 2, 1961
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309:Ninth Circuit Court of Appeals
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400:, 366 U.S. at 199 (syllabus).
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441:"Okays State Tax on Ships"
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551:"Alaska v. Arctic Maid"
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413:Alaska v. Arctic Maid
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234:Alaska v. Arctic Maid
46:Argued March 23, 1961
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315:Opinion of the Court
177:Charles E. Whittaker
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481:. September 7, 1962
301:interstate commerce
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48:Decided May 1, 1961
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355:References
335:. Justice
253:Background
141:Hugo Black
510:D. Alaska
63:Citations
596:Text of
343:See also
267:tax code
239:decision
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