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LAGUANA v. ANSELL

Civ. No. 31-51.

102 F.Supp. 919 (1952)

LAGUANA v. ANSELL et al.

District Court of Guam.

February 29, 1952.

Attorney(s) appearing for the Case

Lyle H. Turner, Agana, Guam, Albert A. Spiegel, Santa Monica, Cal., for plaintiff.

Knight G. Aulsbrook, Atty. Gen. of Guam, Hogen J. Kallemeyn, Asst. Atty. Gen., of Guam, for defendant, Acting Tax Commissioner and Acting Treasurer.

Mastin G. White, Solicitor, Department of Interior, Irwin W. Silverman, Chief Counsel, Office of Territories, Department of Interior, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen., I. Henry Kutz, Sp. Asst. to Atty. Gen., James G. Mackey, U. S. Atty., for District of Guam, Agana, Guam (Shirley Ecker Boskey, Atty., Dept of Interior, Washington, D. C., of counsel), for defendant-intervener United States.

SHRIVER, Judge.

This is a test action brought by the plaintiff, hereinafter called the taxpayer, to determine what construction should be placed upon Sections 30 and 31 of the Organic Act of Guam 64 Stat. 392, 48 U.S.C.A. §§ 1421h and 1421i. The United States intervened and joined with the Government of Guam in a common defense. I shall refer to them as the governments. I have had the benefit of extended oral...

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