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ALASKA v. AMERICAN CAN CO.

No. 40.

358 U.S. 224 (1959)

TERRITORY OF ALASKA v. AMERICAN CAN CO. ET AL.

Supreme Court of United States.

Decided January 12, 1959.

Attorney(s) appearing for the Case

J. Gerald Williams, Attorney General of Alaska, argued the cause for petitioner. With him on the brief were David J. Pree, Assistant Attorney General, and Jack O'Hair Asher, Special Assistant Attorney General.

W. C. Arnold argued the cause for respondents. With him on the brief were H. L. Faulkner and R. E. Robertson.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

Alaska, while a Territory, enacted a law which levied a tax at the rate of 1 percent on all real and personal property. L. 1949, c. 10, § 3. The tax was challenged in litigation without success.1 Some paid the tax voluntarily; others became delinquent. In 1953 the tax statue was repealed. L. 1953, c. 22. Thereafter petitioner instituted...

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