Legal Opinion

Territory of Alaska v. American Can Co.

Court of Appeals for the Ninth Circuit

Decided June 27, 1957No. 15070PublishedCited by 8 opinions

1Opinion of the Court

LEMMON, Circuit Judge.

In the face of the Alaska Legislature’s mandate in 1953 that the Territory’s Property Tax Act of 1949 “is hereby repealed,” with certain specific and limited exceptions embodied in a special saving clause clearly not applicable here, the appellant insists that it can still “collect accrued and unpaid taxes for the years 1949, 1950, 1951 and 1952.”

It is urged that this saving clause merely bestowed an “important additional right in the form of a pecuniary advantage [to] municipalities, schools and public utilities * * * but denied to the Territorial Government”; but that…

2Cases cited12 opinions

  1. Townsend v. LittleSupreme Court of the United States · 1883
  2. Trailmobile Co. v. WhirlsSupreme Court of the United States · 1947
  3. Bridges v. United StatesSupreme Court of the United States · 1953
  4. Ainsworth v. BryantCalifornia Supreme Court · 1949
  5. South Carolina v. GaillardSupreme Court of the United States · 1880

7 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. State v. American Can CompanyAlaska Supreme Court · 1961
  2. District of Columbia v. Linda Pollin Memorial Housing Corp.District of Columbia Court of Appeals · 1973
  3. Jon Alan Frey v. United StatesCourt of Appeals for the Fifth Circuit · 1977
  4. Territory of Alaska v. American Can Co.Court of Appeals for the Ninth Circuit · 1959
  5. City of Anchorage v. Chugach Electric Ass'nCourt of Appeals for the Ninth Circuit · 1958

3 more not listed; retrieve them via the Exa API.

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