Territory Of Alaska v. American Can Company

269 F.2d 471 TERRITORY OF ALASKA, Appellant, v. AMERICAN CAN COMPANY, Fidalgo Island Packing Company, Libby, McNeill & Libby, Inc., Nakat Packing Corporation, 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. July 29, 1959. John L. Rader, Atty. Gen., Jack O'Hair Asher, Asst. Atty. Gen., State of Alaska, for appellant. H. L. Faulkner, San Francisco, Cal., R. E. Robertson, Juneau, Alaska, W. C. Arnold, Seattle, Wash., John H. Dimond, Juneau, Alaska, for appellee. Before HEALY and HAMLIN, Circuit Judges, and WOLLENBERG, District Judge. HAMLIN, Circuit Judge. 1 In 1955 the Territory of Alaska brought suit against eight corporations, hereinafter called appellees, in the United States District Court at Juneau, seeking the collection of taxes and interest alleged to be due for the years from 1949 to 1952. The complaint alleged that the taxes were due under the provisions of the Alaska Property Tax Act, Chapter 10, Session Laws of Alaska 1949, as amended by Chapter 88, S.L.A.1949. The Alaska Property Tax Act was repealed in March, 1953, Laws…