HUNTER, J.
This is an appeal from a judgment entered in four consolidated cases by the Superior Court for King County. These actions were instituted by the attorney general of the state of Alaska under our reciprocal tax collection statute, RCW 4.24.140, for the enforcement of the payment by certain merchant seamen of income taxes asserted to be owed to the state of Alaska.
Of the four defendant (appellant) seamen, Walter Petronia,
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