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ALASKA CONSOL. CANNERIES v. TERRITORY OF ALASKA

No. 4931.

16 F.2d 256 (1926)

ALASKA CONSOL. CANNERIES v. TERRITORY OF ALASKA.

Circuit Court of Appeals, Ninth Circuit.

November 22, 1926.

Attorney(s) appearing for the Case

J. A. Hellenthal and S. Hellenthal, both of Juneau, Alaska, for plaintiff in error.

John Rustgard, Atty. Gen., of Alaska, for Territory of Alaska.

Before GILBERT and RUDKIN, Circuit Judges, and JAMES, District Judge.

RUDKIN, Circuit Judge.

This was an action to recover the balance due on certain license taxes imposed by the territory of Alaska, pursuant to chapter 101 of the Laws of 1923, on certain salmon canneries operated by the Alaska Consolidated Canneries. The act of 1923 amended two sections of a similar act of 1921 (chapter 31 of the Laws of 1921), and declared an emergency, so that a brief reference to the prior act becomes necessary to a proper understanding of the questions...

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