1920. Defendants' affidavit discloses no ade- fication of a judge when facts are shown,, honest belief in the disqualifying state Of course, no judge should preside if he entertains actual personal prejudice towards any party, and to this obvious disqualification Congress added honestly entertained belief of such prejudice when based upon fairly adequate facts and circumstances. Intense dislike of a class Mr. Justice Pitney concurs in this dis- does not render the judge incapable of sent. [42] Mr. Justice McReynolds, dissenting: I am unable to follow the reasoning of the opinion approved by the majority, or to feel fairly certain of its scope and If an admitted anarchist consequence. charged with murder should affirm an existing prejudice against himself, and specify that the judge had made certain concerning depreciatory remarks anarchists, what would be the result? Suppose official stenographic notes other clear evidence should demonstrate the falsity of an affidavit, would it be necessary for the judge to retire? And what should be done if dreams or visions were the basis of an alleged belief? all or The conclusion announced gives effect To claim personal bias, without more, | It administering complete justice to one of In my view the trial judge committed no error when he considered the affidavit, held it insufficient, and refused to retire. PRODUCTS COMPANY, Plff. in Err., [44] ALASKA FISH SALTING & BY V. WALSTEIN G. SMITH. (See S. C. Reporter's ed. 44-50.) discrimination Constitutional law license tax. 1. There is nothing in the Federal Constitution that prevents a territorial license tax upon the manufacture of fish oil, fertilizer, and fish meal, in whole or in part, from herring, even though the tax he of other fish, or upon the offal of salmon. greater than that imposed upon similar use [For other cases, see Constitutional Law, 360-368, in Digest Sup. Ct. 1908.] 489 5. License taxes of $2 a barrel and $2 a ton, respectively, upon persons manufacturing fish oil, fertilizer, and fish meal, in whole or in part, from herring, imposed by the territorial legislature of Alaska, cannot be deemed to be repugnant to the Act of Congress of August 24, 1912, § 3, as an attempt to modify or repeal the fish laws of the United States, or the laws of the United States providing for taxes on business or trade, on the theory that Federal statutes imposing a tax on fish oil works and on fertilizer works in general terms (which can hardly be considered fish laws), import a license to a specific kind of works deemed undesirable by the local powers, especially since such section expressly declares that its provisions shall not operate to prevent the territorial legislature from imposing other and additional taxes or licenses. uniformity. [For other cases, see License, II.; Territories. II. in Digest Sup. Ct. 1908.] License territorial tax 6. The requirement of the Act of August 24, 1912, § 9, that all taxes in Alaska shall be uniform upon the same class of subjects, is not violated by treating the making of oil and fertilizer from herring as a different class, for purposes of license taxes, from the making of the same from salmon offal. [For other cases, see License. II.; Territories, II. in Digest Sup. Ct. 1908.] 8. A manufacturer of fish oil, fertilizer, and fish meal from herring may not complain that he is doubly taxed, first by the United States and then by the territory of Alaska, in view of the provisions of the Act of August 24, 1912, § 3, giving the territorial legislature power to impose taxes or licenses other than and additional to Federal taxes on business and trade. [For other cases, see License, II.; Territories, II. in Digest Sup. Ct. 1908.] [No. 166.] Note. On constitutional equality in On taxation of manufacturing corporations in the United States-see note to Williams v. Warren, 64 L.R.A. 33. On construction of statute according to purpose for which it was passed-see note to United States v. Saunders, 22 L. ed. U. S. 736. As to limit of amount of license feessee note to State ex rel. Toi v. French, 30 L.R.A. 415. As to the validity of class legislation, generally-see notes to State v. Goodwill, 6 L.R.A. 621, and State v. Loomis, 21 L.R.A. 789. As to constitutional equality of privileges, immunities, and protection, generally-see note to Louisville Safety Vault & T. Co. v. Louisville & N. R. Co. 14 L.R.A. 579. As to the power of Congress over territories, generally-see note to First Nat. Bank v. Yankton County, 25 L. ed. U. S. 1016. January 31, 1921. IND Division No. 1, of the Territory of Alaska, to review a judgment in favor of defendant in a suit to recover back license taxes alleged to have been illegally assessed. Affirmed. The facts are stated in the opinion. Mr. R. E. Robertson argued the cause and filed a brief for plaintiff in error: The allegations of the complaint must be taken as true because the case was decided upon demurrer. Dobbins v. Los Angeles, 195 U. S. 223, 234, 49 L. ed. 169, 174, 25 Sup. Ct. Rep. 18; American School v. McAnnulty, 187 U. S. 94, 103, 47 L. ed. 90, 94, 23 Sup. Ct. Rep. 33; St. Louis v. Knapp, S. & Co. Co. 104 U. S. 658, 661, 26 L. ed. 883, 884. The Constitution of the United States is in force and effect in the territory of Alaska, and local legislation in violation, ed. 696, 27 Sup. Ct. Rep. 419, 10 Ann. of the Constitution is void. Rassmussen v. United States, 197 U. S. 516, 528, 49 L. ed. 862, 867, 25 Sup. Ct. Rep. 574; Binns v. United States, 194 U. S. 491, 48 L. ed. 1088, 24 Sup. Ct. Rep. 816. It is the duty of the judiciary to consider the real nature and effect of legislation purporting to deprive citizens of rights secured by the fundamental law of the land. Mugler v. Kansas, 123 U. S. 623, 661, 31 L. ed. 205, 210, 8 Sup. Ct. Rep. 273; Galveston, H. & S. A. R. Co. v. Texas, 210 U. S. 217, 227, 52 L. ed. 1031, 1037, 28 Sup. Ct. Rep. 638; Austin v. Tennessee, 179 U. S. 343, 344, 45 L. ed. 224, 225, 21 Sup. Ct. Rep. 132; Choctaw, O. & G. R. Co. v. Harrison, 235 U. S. 292, 59 L. ed. 234, 35 Sup. Ct. Rep. 27; Atchison, T. & S. F. R. Co. v. Matthews, 174 U. S. 105, 43 L. ed. 913, 19 Sup. Ct. Rep. 609; Nicol v. Ames, 173 U. S. 509, 515, 43 L. ed. 786, 791, 19 Sup. Ct. Rep. 522; Dobbins v. Los Angeles, 195 U. S. 223, 49 L. ed. 169, 25 Sup. Ct. Rep. 18; Lawton v. Steele, 152 U. S. 133, 137, 38 L. ed. 385, 389, 14 Sup. Ct. Rep. 499; Tanner v. Little, 240 U. S. 369, 60 L. ed. 691, 36 Sup. Ct. Rep. 379; Postal Teleg. Cable Co. v. Taylor, 192 U. S. 64, 72, 73, 48 L. ed. 342, 346, 24 Sup. Ct. Rep. 208. The Constitution of the United States guarantees citizens the right and privilege to pursue a lawful business, and the tax which may be imposed upon the right to engage in an ordinary, useful, harmless business is not free from judicial control. Butchers' Union S. H. & L. S. L. Co. v. Crescent City L. S. L. & S. H. Co. 111 U. S. 746, 757, 28 L. ed. 585, 591, 4 Sup. Ct. Rep. 652; Allgeyer v. Louisiana, 165 U. S. 578, 41 L. ed. 832, 17 Sup. Ct. Rep. 427; Powell v. Pennsyl. vania, 127 U. S. 678, 685, 32 L. ed. 253, 256, 8 Sup. Ct. Rep. 992, 1257; Adams v. Tanner, 244 U. S. 590, 594, 61 L. ed. 1336, 1343, L.R.A.1917F, 1163, 37 Sup, Ct. Rep. 662, Ann. Cas. 1917D, 973; Bell's Gap R. Co. v. Pennsylvania, 134 U. S. 232, 33 L. ed. 892, 10 Sup. Ct. Rep. 533; Connolly v. Union Sewer Pipe Co. 184 U. S. 540, 46 L. ed. 679, 22 Sup. Ct. Rep. 431; Cotting v. Kansas City Stock Yards Co. (Cotting v. Godard) 183 U. S. 79, 81, 46 L. ed. 92, 93, 22 Sup. Ct. Rep. 30; Dobbins v. Los Angeles, 195 U. S. 223, 49 L. ed. 169, 25 Sup. Ct. Rep. 18; Gulf, C. & S. F. R. Co. v. Ellis, 165 U. S. 150, 41 L. ed. 666, 17 Sup. Ct. Rep. 255; Halter v. Nebraska, 205 U. S. 34, 51 L. Cas. 525; Holden v. Hardy, 169 U. S. 366, 390, 42 L. ed. 780, 790, 18 Sup. Ct. Rep. 383; Lawton v. Steele, 152 U. S. 133, 137, 38 L. ed. 385, 388, 14 Sup. Ct. Rep. 499; Mugler v. Kansas, 123 U. S. 623, 31 L. ed. 205, 8 Sup. Ct. Rep. 273; Barbier v. Connolly, 113 U. S. 27, 31, 28 L. ed. 923, 925, 5 Sup. Ct. Rep. 357; Booth v. Illinois, 184 U. S. 425, 428, 46 L. ed. 623, 625, 22 Sup. Ct. Rep. 425; W. W. Cargill Co. v. Minnesota, 180 U. S. 452, 468, 45 L. ed. 619, 626, 21 Sup. Ct. Rep. 423; House v. Mayes, 219 Ū. S. 270, 281, 55 L. ed. 213, 217, 31 Sup. Ct. Rep. 234; Otis v. Parker, 187 U. S. 606, 608, 47 L. ed. 323, 327, 23 Sup. Ct. Rep. 168; New York C. R. Co. v. White, 243 U. S. 188, 61 L. ed. 667, L.R.A.1917D, 1, 37 Sup. Ct. Rep. 247, Ann. Cas. 1917D, 629, 13 N. C. C. A. 943; Frisbie v. United States, 157 U. S. 160, 165, 166, 39 L. ed. 657-659, 15 Sup. Ct. Rep. 586; Murphy v. California, 225 U. S. 623, 628, 629, 56 L. ed. 1229, 1232, 41 L.R.A. (N.S.) 153, 32 Sup. Ct. Rep. 697; Smith v. Texas, 233 U. S. 630, 636, 58 L. ed. 1129, 1132, L.R.A.1915D, 677, 34 Sup. Ct. Rep. 681, Ann. Cas. 1915D, 420; Austin v. Tennessee, 179 U. S. 343, 361, 45 L. ed. 224, 233, 21 Sup. Ct. Rep. 132; Mountain Timber Co. v. Washington, 243 U. S. 219, 236, 61 L. ed. 685, 696, 37 Sup. Ct. Rep. 260, Ann. Cas. 1917D, 642, 13 N. C. C. A. 927; Patterson v. The Eudora, 190 U. S. 169, 173, 47 L. ed. 1002, 1005, 23 Sup. Ct. Rep. 821; Reinman v. Little Rock, 237 U. S. 171, 179, 59 L. ed. 900, 904, 35 Sup. Ct. Rep. 511; Sallsbury v. Equitable Purchasing Co. 177 Ky. 348, L.R.A.1918A, 1114, 197 S. W. 813; Fretwell v. Troy, 18 Kan. 275; Morton v. Macon, 111 Ga. 162, 50 L.R.A. 485, 36 S. E. 627; State v. Wilson, 101 Kan. 789, L.R.A.1918B, 374, 168 Pac. 679. Corporations are citizens within the protection of the 14th Amendment, according them the right and privilege to pursue lawful occupations. Lake Shore & M. S. R. Co. v. Smith, 173 U. S. 684, 690, 43 L. ed. 858, 861, 19 Sup. Ct. Rep. 565; Minneapolis & St. L. R. Co. v. Beckwith, 129 U. S. 26, 32 L. ed. 585, 9 Sup. Ct. Rep. 207; Smyth v. Ames, 169 U. S. 466, 522, 526, 42 L. ed. 819, 841, 842, 18 Sup. Ct. Rep. 418; Gulf, C. & S. F. R. Co. v. Ellis, 165 U. S. 154, 41 L. ed. 667, 17 Sup. Ct. Rep. 255; Southern R. Co. v. Greene, 216 U. S. 406, 412, 54 L. ed. 536, 540, 30 Sup. Ct. Rep. 287, 17 Ann. Cas. 1247; San Mateo County v. Southern P. R. Co. 13 Fed. 151, 7 Sawy. 517; Brushaber v. Timber Co. v. Washington, 243 U. S. The territorial legislation and the taxes imposed by it are in violation of the Constitution, because the legislature | has plainly abused its taxing power by exercising it, not for revenue, but for the purpose of destroying rights and privileges accorded to the plaintiff by the Constitution and the Alaska Organic Act. Connolly v. Union Sewer Pipe Co. 184 U. S. 540, 563, 46 L. ed. 679, 691, 22 Sup. Ct. Rep. 431; Alaska Pacific Fisheries v. Alaska, 149 C. C. A. 262, 236 Fed. 52; McCray v. United States, 195 U. S. 27, 59, 49 L. ed. 78, 97, 24 Sup. Ct. Rep. 769, 1 Ann. Cas. 561; Brushaber v. Union P. R. Co. 240 U. S. 1, 23, 60 L. ed. 493, 504, L.R.A.1917D, 414, 36 Sup. Ct. Rep. 236, Ann. Cas. 1917B, 713. The legislation and the taxes imposed thereunder are unreasonable, arbitrary, confiscatory, and prohibitory, and unjustly discriminate against plaintiff and its business, and are in violation of the 14th Amendment of the Constitution of the United States, because plaintiff is denied the equal protection of the laws, and its property is taken from it without due process of law. 260, Ann. Cas. 1917D, 642, 13 N. C. C. A. 927; Rast v. Van Deman & L. Co. 240 U. S. 342, 60 L. ed. 679, L.R.A.1917A, 421, 36 Sup. Ct. Rep. 370, Ann. Cas. 1917B, 455; Missouri v. Lewis (Bowman v. Lewis) 101 U. S. 22, 31, 25 L. ed. 991, 992; Hayes v. Missouri, 120 U. S. 68, 71, 30 L. ed. 578, 579, 7 Sup. Ct. Rep. 350; Gibbons v. Ogden, 9 Wheat. 23, 6 L. ed. 28; Sinnot v. Davenport, 22 How. 227, 243, 16 L. ed. 243; Missouri, K. & T. R. Co. v. Haber, 169 U. S. 613, 626, 42 L. ed. 878, 882, 18 Sup. Ct. Rep. 488; Dobbins v. Los Angeles, 195 U. S. 223, 49 L. ed. 169, 25 Sup. Ct. Rep. 18; Adams v. Tanner, 244 U. S. 590, 61 L. ed. 1336, L.R.A.1917F, 1163, 37 Sup. Ct. Rep. 662, Ann. Cas. 1917D, 973; Allgeyer v. Louisiana, 165 U. S. 578, 589, 41 L. ed. 832, 835, 17 Sup. Ct. Rep. 427; Booth v. Illinois, 184 U. S. 425, 429, 46 L. ed. 623, 626, 22 Sup. Ct. Rep. 425; Ex parte Hutchison, 137 Fed. 950; Re Yot Sang, 75 Fed. 983; State v. Wright, 53 Or. 344, 21 L.R.A. (N.S.) 349, 100 Pac. 296; Hager v. Walker, 128 Ky. 1, 15 L.R.A. (N.S.) 195, 129 Am. St. Rep. 238, 107 S. W. 254; State v. Whitcom, 122 Wis. 110, 99 N. W. 468; Price v. People, 193 Ill. 114, 55 L.R.A. 589, 86 Am. St. Rep. 306, 61 N. E. 844; Winston v. Beeson, 135 N. C. Tanner v. Little, 240 U. S. 369, 382, 271, 65 L.R.A. 167, 47 S. E. 457; Ex 60 L. ed. 691, 701, 36 Sup. Ct. Rep. 379; parte Drexel, 147 Cal. 763, 2 L.R.A. Southern R. Co. v. Greene, 216 U. S. (N.S.) 588, 82 Pac. 429, 3 Ann. Cas. 400, 417, 54 L. ed. 536, 541, 30 Sup. Ct. 878; State v. Loomis, 115 Mo. 307, 21 Rep. 287, 17 Ann. Cas. 1247; Cotting v. L.R.A. 789, 22 S. W. 350; Scriven v. LeKansas City Stock Yards Co. (Cotting banon, 99 Kan. 602, L.R.A.1917C, 460, v. Godard) 183 U. S. 79, 109, 46 L. ed. 162 Pac. 307; Ellis v. Frazier, 38 Or. 92, 108, 22 Sup. Ct. Rep. 30; Cooley, 462, 53 L.R.A. 454, 63 Pac. 642; OtConst. Lim. 5th ed. 484, 486; State v. tumwa v. Zekind, 95 Iowa, 622, 29 L.R.A. Haun, 61 Kan. 146, 47 L.R.A. 369, 59 734, 58 Am. St. Rep. 447, 64 N. W. 646; Pac. 340; American Sugar Ref. Co. v. Laurens v. Anderson, 75 S. C. 62, 117 Louisiana, 179 U. S. 89, 92, 45 L. ed. Am. St. Rep. 885, 55 S. E. 136, 9 Ann. 102, 103, 21 Sup. Ct. Rep. 43; State v. Cas. 1003; Colorado Springs v. Siman, Wright, 53 Or. 344, 21 L.R.A.(N.S.) 349,| 61 Colo. 315, 157 Pac. 194; Re Richard100 Pac. 296; Connolly v. Union Sewer son, 170 Cal. 68, 148 Pac. 213; Moffitt v. Pipe Co. 184 U. S. 540, 562, 563, 46 L. Pueblo, 55 Colo. 112, 133 Pac. 754: Sallsed. 679, 691, 22 Sup. Ct. Rep. 431; Atchi- bury v. Equitable Purchasing Co. 177 son, T. & S. F. R. Co. v. Matthews, 174 Ky. 348, L.R.A.1918A, 1114, 197 S. W. U. S. 96, 104, 43 L. ed. 909, 19 Sup. Ct. 813: Alaska Pacific Fisheries v. Alaska, Rep. 609; Gulf, C. & S. F. R. Co. v. 149 C. C. A. 262, 236 Fed. 52; United Ellis, 165 U. S. 150, 159, 41 L. ed. 666, States v. McMillan, 165 U. S. 504, 510, 669, 17 Sup. Ct. Rep. 255; Bell's Gap R. 511, 41 L. ed. 805, 807, 808, 17 Sup. Co. v. Pennsylvania, 134 U. S. 232, 237, 33 L. ed. 892, 896, 10 Sup. Ct. Rep. 533; 194 U. S. 486, 491, 48 L. ed. 1087, 1088, Ct. Rep. 395; Binns v. United States, Yick Wo v. Hopkins, 118 U. S. 356, 370, 373, 30 L. ed. 220, 226, 227, 6 Sup. Ct. 24 Sup. Ct. Rep. 816; Simms v. Simms, Rep. 1064; Barbier v. Connolly, 113 U. 175 U. S. 162, 168, 44 L. ed. 115, 117, 20 S. 27, 31, 28 L. ed. 923, 925, 5 Sup. Ct. Sup. Ct. Rep. 58; Murphy v. Ramsey, 114 Rep. 357; Magoun v. Illinois Trust & U. S. 44, 29 L. ed. 58, 5 Sup. Ct. Rep. Sav. Bank, 170 U. S. 283, 42 L. ed. 747; License Tax Cases, 5 Wall. 462, 1037, 18 Sup. Ct. Rep. 594; Mountain | 468, 18 L. ed. 497, 500; Mugler v. Kan 1920. sas, 123 U. S. 623, 661, 669, 31 L. ed. 205, 210, 213, 8 Sup. Ct. Rep. 273. A classification cannot be sustained which is based upon a police regulation where the object sought to be accomplished is ostensibly the raising of revenue, and to sustain it would be equivalent to declaring it legal upon a basis and for a reason that does not exist in fact. Binns v. United States, 194 U. S. 491, 492, 493, 48 L. ed. 1088, 1089, 24 Sup. Ct. Rep. 816; Alaska Pacific Fisheries v. Alaska, 149 C. C. A. 262, 236 Fed. 52; Postal Teleg. Cable Co. v. Taylor, 192 U. S. 64, 72, 48 L. ed. 342, 346, 24 Sup. Ct. Rep. 208; Atchison, T. & S. F. R. Co. v. Matthews, 174 U. S. 96, 105, 43 L. ed. 909, 913, 19 Sup. Ct. Rep. 609; Mugler v. Kansas, 123 U. S. 623, 661, 31 L. ed. 205, 209, 8 Sup. Ct. Rep. 273; Connolly v. Union Sewer Pipe Co. 184 U. S. 540, 560, 561, 46 L. ed. 679, 690, 22 Sup. Ct. Rep. 431; Gulf, C. & S. F. R. Co. v. Ellis, 165 U. S. 150, 155, 159, 41 L. ed. 666, 668, 669, 17 Sup. Ct. Rep. Kansas City Stock 255; Cotting v. Yards Co. (Cotting v. Godard) 183 U. S. 79, 109, 46 L. ed. 92, 108, 22 Sup. Ct. Rep. 30; Magoun v. Illinois Trust & Sav. Bank, 170 U. S. 283, 42 L. ed. 1037, 18 Sup. Ct. Rep. 594; American Sugar Ref. Co. v. Louisiana, 179 U. S. 89, 45 L. ed. 102, 21 Sup. Ct. Rep. 43; Austin v. Tennessee, 179 U. S. 343, 344, 45 L. ed. 224, 226, 21 Sup. Ct. Rep. 132; Booth v. Illinois, 184 U. S. 425, 429, 46 L. ed. 623, 625, 22 Sup. Ct. Rep. 425; McLean v. Arkansas, 211 U. S. 539, 547, 548, 53 L. ed. 315, 319, 320, 29 Sup. Ct. Rep. 206. A classification, regardless of whether | Lawton v. Steele, 152 U. S. 133, 138, The want of power of the territorial conducting its lawful business does not Allgeyer v. Louisiana, 165 U. S. 578, A charge imposed for police supervision must bear a relation to the expense of the supervision afforded; otherwise it is not constitutional. Atlantic & P. Teleg. Co. v. Philadelphia, 190 U. S. 160, 164, 47 L. ed. 995, 1000, 23 Sup. Ct. Rep. 817; Postal Teleg. Cable Co. v. Taylor, 192 U. S. 64, 72, 73, 48 L. ed. 342, 346, 24 Sup. Ct. Rep. 298; D. E. Foote & Co. v. Stanley, 232 | U. S. 494, 505, 58 L. ed. 698, 702, 34 Sup. Ct. Rep. 377; People use of State Bd. of Health v. Wilson, 249 Ill. 195, 35 L.R.A. (N.S.) 1074, 94 N. E. 141; State v. Moore, 113 N. C. 697, 22 L.R.A. 472, 18 S. E. 342. The territorial legislation and taxes imposed thereby are also contrary to the Alaska Organic Act, because they are not uniform upon the same class of subjects, and are not levied and collected under general laws; the assessments are were made; and the not according to actual value; in fact, assessments no taxes, although levied for territorial purposes, are in excess of 1 per centum per annum of any possible valuation which could be lawfully assessed upon the actual value of the property on which they are levied. Kehrer v. Stewart, 197 U. S. 60, 65, 49 L. ed. 663, 666, 25 Sup. Ct. Rep. 403; Leloup v. Mobile, 127 U. S. 640, 645, 493 |