Document: 358 U.S. 224 79 S.Ct. 274 3 L.Ed.2d 257 TERRITORY OF ALASKA, Petitioner,v.AMERICAN CAN COMPANY, Fidalgo Island Packing Company, Libby, McNeill & Inc., et al. No. 40. Argued Dec. 9, 1958. Decided Jan. 12, 1959. Mr. J. Gerald Williams, Juneau, Alaska, for the petitioner. W. C. Arnold respondents. Justice DOUGLAS delivered opinion of Court. 1 while a Territory, enacted law which levied tax at rate percent on all real and personal property. 2 L.1949, c. 10, § 3. The was challenged in litigation without success.1 Some paid voluntarily; others became delinquent. In 1953 statute repealed. L.1953, 22. Thereafter petitioner instituted present suits to collect taxes owing years 1949 1952, inclusive. District Court granted motion dismiss, holding that no liability these had survived repeal. D.C., 137 F.Supp. 181. Appeals affirmed. 9 Cir., 246 F.2d 493. case is here by petition writ certiorari view fiscal importance question Alaska. 356 926, 78 717, 758. Alaska has general law, saving rights accrued under repealed.2 lower courts, however, held this governed not provision but 2(a) repealing Act reads as follows: 4 'Section Act3 shall be applicable to: 5 '(a) any have been assessed municipality, school or public utility district provisions Chapter Session Laws 1949, amended, are during current year such district'. 6 It specific enactment qualifies repeal purpose wipe out liabilities pay repealed prior date Support conclusion found title includes words 'excepting from certain taxes,' qualifications whatsoever being indicated. 7 We take different view. Section Act, we read it, nothing do with other than those payable district, none involved. If it done more save categories, would quite posture. 2(a), does that. protective municipal, school, much broader way. saved first, 'levied assessed' second, year.' This make sure, dissent below said, municipalities districts (though Territory itself) right levy old 1953, whether before after taken effect. So construed, carves exception interfere collection unpaid 8 reinforced legislative history bill4 judicial notice. See United States v. American Trucking Ass'ns, 310 534, 547, 60 1059, 84 L.Ed. 1345. And see Wigmore Evidence (3d ed. 1940) 2577. bill introduced 'cancelled, abrogated, declared null void' 'all taxes' Act. That deleted, House Committee, never part law. passed it. added Senate; agreed. adopted construction below, reading into implication what Legislature seemingly rejected. judgment reversed and, there questions were raised appeal (9 493, 495) reached court, cause remanded proceedings conformity opinion. so ordered. 10 Judgment directions. 11 FRANKFURTER HARLAN took consideration decision case. Mullaney Hess, 189 417; Hess Mullaney, 213 635. Comp.L.Ann.1949, 19—1—1, 'The amendment affect offense committted act accruing action proceeding commenced amendment; nor penalty, forfeiture incurred released extinguished, same may enforced, continued, sustained, prosecuted punished amendatory limited ex post facto Constitution, event former if made.' provides: 'That amended 88, hereby repealed.' refer Senate Journals original file Secretary copy certified him.

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