In re Tax Rolls for City of Yakutat

FOLTA, District Judge.

This is the second phase of the litigation between the City of Yakutat and the objectors Libby McNeill & Libby and Yakutat & Southern Railway over the validity of taxes levied on the real and personal property of the objectors for 1948 and 1949 — the first two years of the existence of Yakutat as the municipality of the second class. The first phase ended in the decision adverse to the petitioner, City of Yakutat v. Libby McNeill & Libby, D.C., 98 F.Supp. 1011. The present controversy stems from the city’s presentation to the Court of the delinquent tax roll and its…