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THE ARCTIC MAID v. TERRITORY OF ALASKA

Nos. 15283-15288.

277 F.2d 120 (1960)

THE ARCTIC MAID and Arctic Maid Fisheries, Inc., Appellants, v. TERRITORY OF ALASKA, Appellee. THE PACIFIC REEFER and Pacific Reefer Fisheries, Appellants, v. TERRITORY OF ALASKA, Appellee. THE PACIFIC QUEEN and Pacific Queen Fisheries, Appellants, v. TERRITORY OF ALASKA, Appellee. THE ALASKA REEFER and Alaska Reefer Fisheries, Appellants, v. TERRITORY OF ALASKA, Appellee. THE NORTH STAR and North Star Fisheries, Appellants, v. TERRITORY OF ALASKA, Appellee. NORTHERN REEFER COMPANY, Grimes Packing Company and Reefer II, Appellants, v. TERRITORY OF ALASKA, Appellee.

United States Court of Appeals Ninth Circuit.

March 23, 1960.

Attorney(s) appearing for the Case

John H. Dimond, Juneau, Alaska; Evans, McLaren, Lane, Powell & Beeks, Martin P. Detels, Jr., M. Bayard Crutcher, Seattle, Wash., for appellants.

In Case No. 15288 only, Bogle, Bogle & Gates, Seattle, Wash., for appellant together with John H. Dimond, Juneau, Alaska.

Gary Thurlow, Atty. Gen., Douglas Gregg, Asst. Atty. Gen., State of Alaska, for appellee.

Before CHAMBERS, Chief Judge, and STEPHENS, POPE, BARNES, HAMLEY, HAMLIN, JERTBERG, MERRILL, and KOELSCH, Circuit Judges.

HAMLEY, Circuit Judge.

These actions were brought by the Territory of Alaska to recover unpaid license taxes incurred in the operation of freezer ships during the years 1951 through 1954. The partnerships and corporation which were named defendants denied liability. Four of them counterclaimed to recover taxes which they had paid.1 The actions were consolidated for trial.

Judgment was...

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