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TWENTIETH CENTURY INVESTMENT CO. v. CITY OF JUNEAU

No. 42.

359 P.2d 783 (1961)

TWENTIETH CENTURY INVESTMENT CO., Inc., an Alaskan corporation, Appellant, v. CITY OF JUNEAU, Alaska, an Alaskan municipal corporation, Appellee.

Supreme Court of Alaska.

February 22, 1961.

Attorney(s) appearing for the Case

Ernest Bailey, Stump & Bailey, Ketchikan, George J. Toulouse, Jr., and Wettrick, Flood, O'Brien, Toulouse & Lirhus, Seattle, for appellant.

F.O. Eastaugh, Robertson, Monagle, Eastaugh & Annis, Juneau, for appellee.

Before NESBETT, C.J., and DIMOND and AREND, JJ.

DIMOND, Justice.

The Twentieth Century Investment Company sued the City of Juneau to recover property taxes paid under protest for the years 1955, 1956 and 1957. It was contended (1) that the assessments were so lacking in uniformity as to deny the Company the equal protection of the laws; and (2) that the tax assessments were so grossly in excess of actual value of the property taxed as to constitute a constructive fraud and a taking of the taxpayer's property without...

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