The U.S. Supreme Court case Alaska Salmon Company v. Territory of Alaska in 1918 revolved around the issue of taxation on canned salmon exports from the territory to other states within America. The plaintiff, Alaska Salmon Company, argued that such taxes were unconstitutional as they violated the Commerce Clause which prohibits any state from imposing a tax on goods destined for export to foreign countries or interstate commerce. However, the court ruled against them stating that since Alaska was only a territory and not yet a state at this time period (it became a state in 1959), it did not have all constitutional protections afforded to states under federal law including those related to interstate commerce and taxation thereof. Therefore, its levying of taxes on canned salmon exports was deemed lawful by the court.

In the dissenting opinion for Alaska Salmon Company v. Territory of Alaska, it was argued that the majority's decision to uphold a tax imposed by the territory on fish caught in Alaskan waters and canned there before exportation was inconsistent with previous rulings regarding similar cases. The dissenting justices believed that this tax violated both federal law and principles of interstate commerce as it essentially amounted to an export duty, which is prohibited under Article I, Section 10 of the U.S Constitution. They contended that even though these goods were processed within Alaska before being exported out-of-state or internationally, they should still be considered exports from their point of origin and thus exempt from taxation under existing laws governing interstate trade. This interpretation would ensure uniformity in how such taxes are applied across different states and territories while also protecting businesses involved in fishing industry from undue financial burden.