Territory of Alaska v. American Can Co.

Alaska, while a Territory, enacted a law which levied a tax at the rate of 1 percent on all real and personal prop erty. L. 1949, c. 10, § 3. The tax was challenged in litigation without success. Some paid the tax voluntarily; others became delinquent. In 1953 the tax statute was repealed. L. 1953, c. 22. Thereafter petitioner instituted the present suits to collect taxes owing for the years 1949 to 1952, inclusive. The District Court granted a motion to dismiss, holding that no liability for these taxes had survived the repeal. 137 F. Supp. 181. The Court of Appeals affirmed. 246 F. 2d 493.…