Mullaney, Commissioner of Taxation Territory of Alaska v. Hess

BONE, Circuit Judge.

This action was commenced by appellee, Luther Hess who is a resident of the Territory of Alaska against M. P. Mullan ey, Commissioner of Taxation for the Territory of Alaska, the City of Fairbanks and the Fairbanks School District and William Liese, Tax Assessor for the Fourth Judicial Division of Alaska. Hess sought (among other matters) a permanent injunction restraining the collection of the tax imposed upon property of Hess by the Alaska Property Tax Act, Chapter 10 of the Session Laws of 1949 1 *as amended by Chapter 88 of the Session Laws of Alaska, 1949, (herein…