STATE v. WAKEFIELD FISHERIES, INC.

Nos. 1397, 1398.

495 P.2d 166 (1972)

STATE of Alaska, Appellant, v. WAKEFIELD FISHERIES, INC., a corporation, Appellee. STATE of Alaska, Appellant, v. PAN ALASKA FISHERIES, INC., a corporation, Appellee.

Supreme Court of Alaska.

March 31, 1972.


Attorney(s) appearing for the Case

Ray M. Harding, Asst. Atty. Gen., John E. Havelock, Atty. Gen., Juneau, for appellant.

F.O. Eastaugh, of Robertson, Monagle, Eastaugh & Bradley, Juneau, for appellees.

John W. Riley, of Houghton, Cluck, Coughlin & Riley, Seattle, Wash., for Wakefield Fisheries.

Raymond W. Haman, of Lane, Powell, Moss & Miller, Seattle, Wash., for Pan Alaska Fisheries.

Before BONEY, C.J., and RABINOWITZ, CONNOR, and ERWIN, JJ.


CONNOR, Justice.

This is an appeal by the state from a superior court decision interpreting the tax rate to be applied to commercial crab fisheries. The trial judge found that the commercial fishing operations of the appellees are covered by AS 43.75.060(1), which would tax them at a rate of one percent of the value of the crab meat processed, rather than by AS 43.75.060(2), which would tax them at four percent of the value of the crab meat. The parties are in substantial...

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