In 1949, while a Territory, Alaska enacted a statute which
levied a tax at the rate of 1% on all real and personal property.
In 1953, the tax statute was repealed, but the repeal was expressly
declared not applicable to
"any taxes which have been levied and assessed by any
municipality, school, or public utility district [under the
repealed statute] or which are levied and assessed during the
current fiscal year of such municipality, school or public utility
district."
Alaska has a general law saving rights accrued under a statute
that is repealed. After repeal of the tax statute, Alaska
instituted suits to collect taxes which had accrued thereunder and
remained unpaid.
Held: liability for such taxes survived the repeal. Pp.
358 U. S.
224-227.
(a) The exception in the repealing statute applies only to taxes
payable to a municipality, a school district, or a public utility
district, and it does not interfere with the collection of unpaid
taxes which accrued prior to repeal. Pp.
358 U. S.
225-226.
(b) Judicial notice is taken of the legislative history of the
repealing statute, including the original bill, which, though not
in the Journals, was in the possession of the Secretary of State,
and was certified by him. Pp.
358 U. S.
226-227.
246 F.2d 493 reversed, and cause remanded for further
proceedings.
MR. JUSTICE DOUGLAS delivered the opinion of the Court.
Alaska, while a Territory, enacted a law which levied a tax at
the rate of 1 percent on all real and personal property.
Page 358 U. S. 225
L.1949, c. 10, § 3. The tax was challenged in litigation without
success. [
Footnote 1] 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statute was repealed.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. The case is here by a petition for writ of certiorari which
was granted in view of the fiscal importance of the question to
Alaska. 356 U.S. 926.
Alaska has a general law, saving rights accrued under a statute
that is repealed. [
Footnote 2]
The lower courts, however, held that this case was governed not by
that provision, but by § 2(a) of the repealing Act, which reads as
follows:
"Section 1 of this Act [
Footnote
3] shall not be applicable to:"
"(a) any taxes which have been levied and assessed by any
municipality, school or public utility district under the
provisions of Chapter 10, Session
Page 358 U. S. 226
Laws of Alaska 1949, as amended, or which are levied and
assessed during the current fiscal year of such municipality,
school or public utility district."
It was held that this specific enactment qualifies the general
repeal law, and that the purpose of the 1953 Act was to wipe out
any and all liabilities to pay taxes under the repealed law that
had accrued prior to the date of repeal. Support for that
conclusion was found in the title of the 1953 Act which includes
the words "excepting from repeal certain taxes," no qualifications
whatsoever being indicated.
We take a different view. Section 2(a) of the 1953 Act, as we
read it, has nothing to do with any taxes other than those payable
to a municipality, a school, or public utility district, none of
which is here involved. If it had done no more than save all
accrued taxes in those categories, the case would be in quite a
different posture. Section 2(a), however, does not do that. It was
protective of municipal, school, or public utility taxes in a much
broader way. It saved, first, those taxes that had been "levied and
assessed," and, second, those to be "levied and assessed during the
current fiscal year." This was to make sure, as the dissent below
said, that municipalities and school and public utility districts
(though not the Territory itself) would have the right to levy and
collect the old taxes for the current year 1953, whether before or
after the repealing Act had taken effect. So construed, § 2(a)
carves no exception from the general saving statute, and does not
interfere with the collection of unpaid taxes which accrued prior
to repeal.
We are reinforced in this conclusion by the legislative history
of the bill [
Footnote 4] that
became the repealing Act, a history
Page 358 U. S. 227
of which we take judicial notice.
See United States v.
American Trucking Assns., 310 U. S. 534,
310 U. S. 547.
And see Wigmore on Evidence (3d ed. 1940) § 2577. The bill
as introduced "cancelled, repealed and abrogated, and declared null
and void" "all accrued and unpaid taxes" under the 1949 Act. That
provision was deleted, however, by a House Committee, and it never
became part of the law. The bill passed the House without it. The
present § 2(a) was added in the Senate; and the House agreed. If we
adopted the construction taken below, we would be reading into the
Act by implication what the Legislature seemingly rejected.
The judgment of the Court of Appeals is reversed, and, as there
are other questions which were raised by the appeal (246 F.2d 493,
495) but not reached by that court, the cause is remanded to it for
proceedings in conformity with this opinion.
It is so ordered.
MR. JUSTICE FRANKFURTER and MR. JUSTICE HARLAN took no part in
the consideration or decision of this case.
[
Footnote 1]
See Mullaney v. Hess, 189 F.2d 417;
Hess v.
Mullaney, 213 F.2d 635.
[
Footnote 2]
Alaska Comp.L.Ann.1949, § 19-1-1, reads as follows:
"The repeal or amendment of any statute shall not affect any
offense committed or any act done or right accruing or accrued or
any action or proceeding had or commenced prior to such repeal or
amendment; nor shall any penalty, forfeiture or liability incurred
under such statute be released or extinguished, but the same may be
enforced, continued, sustained, prosecuted and punished under the
repealing or amendatory statute save as limited by the ex post
facto and other provisions of the Constitution, in which event the
same may be enforced, continued, sustained, prosecuted and punished
under the former law as if such repeal or amendment had not been
made."
[
Footnote 3]
Section 1 of the 1953 Act provides:
"That Chapter 10, Session Laws of Alaska, 1949, as amended by
Chapter 88, Session Laws of Alaska, 1949, be and it is hereby
repealed."
[
Footnote 4]
We refer to the Alaska House and Senate Journals and to the
original bill as introduced in the House which is on file with the
Secretary of Alaska, a copy being certified by him.