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TERRITORY OF ALASKA v. AMERICAN CAN COMPANY

Nos. 7278-A to 7281-A, 7300-A to 7303-A.

137 F.Supp. 181 (1956)

TERRITORY OF ALASKA, Plaintiff, v. AMERICAN CAN COMPANY, Defendant. Fidalgo Island Packing Company, Defendant. Libby, McNeill & Libby, Inc., Defendant. Nakat Packing Company, Defendant. New England Fish Co., Defendant. P.E. Harris Company, Inc., Defendant. Pacific & Arctic Railway & Navigation Co., Defendant. Oceanic Fisheries Co., Defendant.

District Court, Alaska First Division, Juneau.

January 4, 1956.

Attorney(s) appearing for the Case

Henry J. Camarot, Asst. Atty. Gen., Territory of Alaska, for plaintiff.

W. C. Arnold, Seattle, Wash., H. L. Faulkner, R. E. Robertson, Juneau, Alaska, for defendants.

HODGE, District Judge.

In 1949 the Alaska Territorial Legislature enacted the first general property tax act of the Territory, being Chapter 10, S.L.A.1949, known as the "Alaska Property Tax Act." Such act provided for the levy, assessment, and collection of a tax upon all real and personal property in the Territory (except property specifically exempted) at the rate of 1% of the value thereof. It provided that the tax within the limits of incorporated cities, school...

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