Yakutat & Southern Railway v. City of Yakutat

These are appeals from orders of the District Court directing the sale of appellants’ real property to satisfy liens for unpaid taxes claimed by the City of Yakutat, Alaska. Appellants contend that the trial court was without jurisdiction to hear one of the cases, that this court has already decided that the evidence is not sufficient to support the orders, that procedural irregularities in the assessment of the taxes invalidate the tax liens, and that the amount of the judgment is erroneous.

Case number 14,562 deals with the enforcement of" liens for delinquent taxes assessed by the City of Yakutat in 1949.. This court reversed a prior order of sale to satisfy the City’s lien for these taxes because the record failed to show a segregation of the amounts assessed against' real and personal property. 1 A new trial was held. Evidence of segregation was introduced and the City’s claim was amended to cover only taxes on a specific parcel of realty. The order of sale presently under consideration resulted.' *21 Case number 14,561 deals with liens for taxes assessed for the years 1950 and 1951. Appellants’ contentions in both cases are almost identical.

Appellants argue that the…