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STATE v. AMERICAN CAN COMPANY

No. 75.

362 P.2d 291 (1961)

STATE of Alaska, Appellant, v. AMERICAN CAN COMPANY et al., Appellee. STATE of Alaska, Appellant, v. LIBBY, McNEILL & LIBBY, INC., Appellee.

Supreme Court of Alaska.

May 23, 1961.

Attorney(s) appearing for the Case

Ralph E. Moody and James N. Wanamaker, Juneau, for appellant.

Faulkner, Banfield, Boochever & Doogan by H.L. Faulkner, Juneau, for American Can Co.

Robertson, Monagle, Eastaugh & Annis, by Robert J. Annis, Juneau, for Libby, McNeill & Libby, Inc.

Before NESBETT, C.J., and AREND, J., and WALSH, Superior Court Judge.

WALTER E. WALSH, Judge.

The Alaska Property Tax Act1 was passed and approved February 21, 1949. It levied a tax of one per cent per annum on all real and personal property in Alaska. The act was in effect for the calendar years of 1949-50-51-52. It was repealed on the 12th day of March 1953.2 Various phases of the Alaska Property Tax Act have been the subject of litigation...

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