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TERRITORY OF ALASKA v. THE ARCTIC MAID

No. 7093-A.

135 F.Supp. 164 (1955)

TERRITORY OF ALASKA, Plaintiff, v. THE ARCTIC MAID and Arctic Maid Fisheries, Inc., Defendants.

District Court, Alaska First Division, Juneau.

October 27, 1955.

Attorney(s) appearing for the Case

Edward A. Merdes, Asst. Atty. Gen., for plaintiff.

John H. Dimond, Juneau, for defendants.

HODGE, District Judge.

Plaintiff in this action seeks to recover from the defendants amounts claimed owing for taxes due the Territory under the provisions of Chapter 97, S.L.A.1949, as amended by Chapter 116, S.L.A.1951, imposing a license tax on freezer ships and other floating cold storages. Defendants, by their answer, have set up several affirmative defenses challenging the validity of the tax as in violation of the Organic Act of Alaska and the Constitution...

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