Hess

This action was commenced by appellee, Luther Hess who is a resident of the Territory of Alaska against M. P. Mullan ey, Commissioner of Taxation for the Territory of Alaska, the City of Fairbanks and the Fairbanks School District and William Liese, Tax Assessor for the Fourth Judicial Division of Alaska. Hess sought (among other matters) a permanent injunction restraining the collection of the tax imposed upon property of Hess by the Alaska Property Tax Act, Chapter 10 of the Session Laws of 1949 *as amended by Chapter 88 of the Session Laws of Alaska, 1949, (herein referred to as the act) and a decree declaring the said act null and void. Hess is owner of certain real and personal property within the Fourth Judicial Division of Alaska and within three taxing units thereof; the City of Fairbanks, the Fairbanks School District and certain property outside the City and School District but within the Fourth Judicial Division.

Appellee and intervenor below, Alaska Juneau Gold Mining Company (hereinafter referred to as intervenor) is a West Virginia Corporation, licensed to do business in Alaska. This intervenor sought the same relief as Hess. Its property is located within the First…