HESS v. MULLANEY

No. 13533.

213 F.2d 635 (1954)

HESS et al. v. MULLANEY, Commissioner of Taxation.

United States Court of Appeals Ninth Circuit.

As Amended June 3, 1954.

Rehearing Denied June 23, 1954.


Attorney(s) appearing for the Case

Faulkner, Banfield & Boochever, H. L. Faulkner, Juneau, Alaska, for appellant Hess.

Medley & Haugland, Seattle, Wash., Collins & Clasby, Fairbanks, Alaska, for appellant Alaska Juneau Gold Mining Co.

J. Gerald Williams, Atty. Gen., John H. Dimond, Asst. Atty. Gen., for appellee.

Before DENMAN, ORR and POPE, Circuit Judges.


POPE, Circuit Judge.

In 1949 the Alaska Legislature, Chapter 10, Session Laws of Alaska, 1949, enacted what purported to be a general property tax for that Territory. It was the first attempt in Alaska to impose an ad valorem tax upon property in the Territory generally. The appellants are taxpayers within the Territory who sought in the court below to procure a determination and adjudication that the law in question is invalid and void, primarily for want of uniformity...

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