$50.00 Cruise Tax
By Wayne H. Farnum
September 16, 2006
'Head' Taxes, also called 'Poll' Taxes, involving 'common-carrier'
vessels, (ferry's, etc.), were tried in waters connecting New
York & New Jersey. This was tried early in the 19th century,
to generate income.
The USSC declared them unconstitutional. The same happened between
Nevada & California. A "Head/Poll' tax of $1.00 per
passenger was levied by California, as trains arrived from Nevada;
if I recall correctly.
It has to do with Interstate commerce, there being a Constitutional
prohibition of no taxes, fees, or 'borders, between the States.
Not having seen the Alaskan law's specifics, I hope the drafter's
did their due diligence research.
CWO3(BOSN) Wayne H. Farnum, USCG, Ret.
Pinellas Park, FL - USA
About: Age 63, married, 3 children. Retired from USCG. Have relatives
in Fairbanks. Visited in 2004, Trained cutters in Kodiak, etc.
In late 1970's. My expertise is in maritime matters."
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