Libby, McNeill & Libby v. City of Yakutat, Alaska

The City of Yakutat, Alaska instituted this statutory proceeding to foreclose the lien of property taxes assessed by the City against property of appellants for the taxable year 1949. After a hearing the court below ordered that the property assessed be sold to satisfy the lien of taxes, penalty, interest and costs thereon. This appeal followed. See the lower court’s opinion, 111 F.Supp. 387 .

The property which the court ordered sold consists of both real and personal property formerly used by appellants in their operation of a salmon cannery, store and railroad in Yakutat, the property being described as “U. S. Survey Alaska No. 2881 together with personal property thereon located.” The property was ordered sold for taxes, penalties and interest in the total amount of $2587.61, which included the tax, penalty arid interest due upon both the real and personal property described as above. The amount due on the realty and that due on the personalty were not separately stated.

In effect, the court treated the tax, penalty and interest due on both the realty and personally as a lien upon the entire property against which the taxes were assessed, both real and personal, and ordered…