City of Anchorage, a Municipal Corporation v. Chugach Electric Association, Inc., Anchorage Independent School District v. Chugach Electric Association, Inc.

252 F.2d 412 CITY OF ANCHORAGE, a Municipal Corporation, Appellant, v. CHUGACH ELECTRIC ASSOCIATION, Inc., Appellee. ANCHORAGE INDEPENDENT SCHOOL DISTRICT, Appellant, v. CHUGACH ELECTRIC ASSOCIATION, Inc., Appellee. No. 15231. No. 15232. United States Court of Appeals Ninth Circuit. February 6, 1958. Rehearing Denied March 11, 1958. COPYRIGHT MATERIAL OMITTED James M. Fitzgerald, City Atty., Anchorage, Alaska, E. L. Arnell, Anchorage, Alaska, for appellants. J. Earl Cooper, Anchorage, Alaska, for appellee. Before DENMAN, POPE and BARNES, Circuit Judges. BARNES, Circuit Judge. 1 The City of Anchorage, Alaska, is a municipal corporation, 1 and the Anchorage Independent School District is a public corporation. 2 Each is authorized to levy real and personal property taxes on property situated within their respective boundaries. 3 Taxes were levied and assessed upon appellee, the Chugach Electric Association, Inc., a nonprofit cooperative association, organized under Alaskan Law to participate under the Rural Electrification Act of 1936 (as amended), 7 U.S.C.A. § 901 et seq., for the year 1954. These taxes went unpaid and became delinquent. In accordance with the involved and…