It will be noticed that Act 153 of the Public Acts of 1907 applies to a corporation organized under the laws of the state of Michigan with respect to the payment of the larger license fee if fifty-one per cent of the stock is owned by non-residents. A corporation so organized under the laws of this state would be domestic corporation for all purposes for which it was incorporated except the taking of fish in the manner set forth in the act. Hastings v. Annacortes Packing Co., 69 Pac. 776, 29 Wash. 224. I am unable to see wherein any provision of the federal or state constitutions are violated by the provisions of said act 153 of the Public Acts of 1907, for the reason that the license fee imposed applies uniformly to all persons or corporations of a class. The only objection which might be urged to the classification made in the statute is that it is unreasonable. I do not think that this contention would be tenable, for the reason that the fish in the waters of the state belong to the people of the state, and the classification designated is made for the express purpose of protecting the fish in the waters of the state for the benefit of its residents. I have reached the conclusions indicated and at this time do not undertake to cite you a full line of authorities bearing upon the several points involved. I am obliged to say that in my opinion A. Booth & Company should pay a license fee for the boats used by it in commercial fishing in the waters of this state as a foreign corporation, fifty-one per cent of its stock being owned by non-residents of this state. |