Territory Of Alaska v. American Can Company

246 F.2d 493 TERRITORY OF ALASKA, Appellant, v. AMERICAN CAN COMPANY, Fidalgo Island Packing Company, Libby, McNeill & Libby, Inc., Nakat Packing Company, New England Fish Co., P. E. Harris Company, Inc., Pacific & Arctic Railway & Navigation Co., and Oceanic Fisheries Co., Appellees. No. 15070. United States Court of Appeals Ninth Circuit. June 27, 1957. J. Gerald Williams, Atty. Gen., Territory of Alaska, Henry J. Camarot, Juneau, Alaska, for appellant. H. L. Faulkner, San Francisco, Cal., R. E. Robertson, Juneau, Alaska, and W. C. Arnold, Seattle, Wash., for appellees. Before HEALY, LEMMON, and FEE, Circuit Judges. LEMMON, Circuit Judge. 1 In the face of the Alaska Legislature's mandate in 1953 that the Territory's Property Tax Act of 1949 "is hereby repealed," with certain specific and limited exceptions embodied in a special saving clause clearly not applicable here, the appellant insists that it can still "collect accrued and unpaid taxes for the years 1949, 1950, 1951 and 1952." 2 It is urged that this saving clause merely bestowed an "important additional right in the form of a pecuniary advantage [to] municipalities, schools and public utilities * * * but…