Hess v. Mullaney, Commissioner of Taxation

POPE, Circuit Judge.

In 1949 the Alaska Legislature, Chapter 10, Session Laws of Alaska, 1949, enacted what purported to be a general property tax for that Territory. It was the first attempt in Alaska to impose an ad valorem tax upon property in the Territory generally. The appellants are taxpayers within the Territory who sought in the court below to procure a determination and adjudication that the law in question is invalid and void, primarily for want of uniformity. In this connection it is asserted that the law violates § 9 of the Alaska Organic Act, as amended, 48 U.S.C.A. § 78,…