FOLTA, District Judge.
On July 30, 1951, the defendant-appellant, hereinafter referred to as the appellant, was convicted in the municipal court of Anchorage, Alaska, for a willful failure to file a personal property return, and fined $50. On appeal to this court, the appellant challenges the city's power to tax, on the grounds:
(1) That the order of this court of November 23, 1920, incorporating the town of Anchorage, is void because it fails to describe...
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