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LIBERATI v. BRISTOL BAY BOROUGH

No. 3365.

584 P.2d 1115 (1978)

Sam LIBERATI, Ralph Ennis, Peter Mosness, John A. Lundgren, and Alaska Independent Fishermen's Marketing Association, Appellants, v. BRISTOL BAY BOROUGH, Appellee.

Supreme Court of Alaska.

September 29, 1978.

Attorney(s) appearing for the Case

Allen McGrath, Graham and James, Anchorage, for appellants.

Harland W. Davis, Anchorage, for appellee.

Before BOOCHEVER, Chief Justice, and RABINOWITZ, CONNOR, BURKE and MATTHEWS, Justices.

OPINION

MATTHEWS, Justice.

Appellants1 challenge a Bristol Bay Borough ordinance imposing a three percent (3%) tax on the sale of all raw fish caught within the borough.2 They contend that the ordinance is invalid because:

1. proper notice of a public hearing prior to the enactment of the ordinance was not given; 2. the tax is a severance tax on a natural resource and the power...

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