Ballaine v. Town of Seward

Citations

• 5 Alaska 734

Syllabus

<p>1. Municipal Corporations <&wkey;974(3)—Taxation—Review.</p> <p>An appeal will not lie to the district court in Alaska from an assessment on real property made for municipal purposes by a town council.</p> <p>2. Statutes <&wkey;167(2)—Codification, Amendment, and Repeal.</p> <p>A full and complete codification with amendments of the statutes relating to municipal corporations, intended as a substitute for all the laws so codified, repeals the former acts.</p> <p>@=>See same topic & KEY-NUMBER in all Key-Numbered Digests & Indexes</p> <p>3. Statutes <&wkey;167(2)—Codification, Amendment, and Repeal.</p> <p>The act of Congress of June 6, 1900 (31 Stat. 321, c. 786; section 201, c. 21, pt. 5, Carter’s Annotated Codes of Alaska), provided for an appeal from the review of real property assessments in incorporated towns in Alaska to the district court. The act of Congress approved April 28,1904 (33 Stat. 529, c. 1778; Comp. Laws 1913, §§ 627-631), being “An act to amend and codify the laws relating to municipal corporations in the district of Alaska,” made a full and complete codification of all such laws, with amendments. Held, the codifying and amending act of April 28, 1904, repealed the former acts so codified and amended.</p> <p>4. Municipal Corporations <&wkey;57—Government, Powers, and Functions.</p> <p>Municipal corporations in Alaska are the creatures of statute, by which their powers are granted, measured, and limited. Beyond the limits of the express powers granted and those fairly implied therefrom and incident thereto, they cannot lawfully act or agree to act, and a fair and reasonable doubt of the existence of a corporate power is fatal to its being.</p> <p><@=s>See same topic & KEY-NUMBER in all Key-Numbered Digests & Indexes</p>