PER CURIAM.
The judgment of the district court in this criminal case tried de novo in that court on an appeal from the magistrate's court of the City of Palmer, Territory (now State) of Alaska, is reversed with direction to dismiss the complaint.
The complaint charges that Hagen did "wilfully fail to file a sales tax return for retail services made and performed during the month of August, 1956, in violation of Section No. 6, Ordinance No. 40, and contrary...
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