*1 546 100, 858, v. 228 Ala. state is responsible
Harris So. to refund the case, In this since all of the overpayment, it also overpay- refunds the directly of the act relate to state provisions ment with 8% interest. AS 43.05.280. Sim- we find no violation of the one taxation ilarly, taxpayer any if a for reason under- subject rule. taxes, pays his interest will also be due. Any perceived injustice in this rule can be V mitigated by interpleaded placing funds in question taxpay- The next is whether the account, an interest bearing done was Borough are ers liable to and the State here, or in bearing interest securities. penalty money and interest on de- interpleader in court when ac- posited VI brought. money deposit- The was tion The Borough State and the appeal also time prior taxpayers would ed award of attorneys’ costs and against fees been in default. on Based its inherent them. Since we have reversed judg- equitable power, superior court refused based, ment on which award was all a late taxpayers pay payment concerning matters costs and attorneys’ penalty interest. fees must be redetermined the trial agree the superior We court. justified PART; AFFIRMED IN IN REVERSED taxpayers pay payment penalty. late PART; AND REMANDED. purposes penalty late provisions The are payment encourage of taxes
timely payment of and to punish taxes pay pur who do not on time.
those Those
poses Taxpayers are not contravened here.
were confronted situation where two
government competing entities were for the tax
same dollars. Before taxes were entity, to either in an default under MILL, Appellant, Robert Dewain paying standable desire avoid double tax es, taxpayers interpleader utilized an action pay Civil made under Rule their Alaska, Appellee. STATE of registry
ment into the of the clerk of court. No. 2692. In similar situations have been held courts power statutory waive have inherent Supreme Court of Alaska. penalties. Corporation General Petroleum 20, Oct. Smith, 239, 356, 360 62 Ariz. 157 P.2d Atkins, (1945); Tenn. Swartz (1958); Meyers v. Arca
S.W.2d see Foundation, Inc., 367 Realty
dia S.W.2d (Ky.App.1963). however, agree, do not
superior interest court’s conclusion
should be waived. The of inter assessment payment punitive
est for late has no ele is logical
ment. While it to relieve a tax
payer paying penalty, where under
circumstances such as this he has been misconduct,
guilty of no interest stands footing. non-perjorative.
a different It is taxes, a taxpayer overpays
When
Edgar Boyko, Edgar Boyko Paul Paul & Associates, appellant. for Anchorage, Anderson, Atty., Asst. Dist. Glen C. Jo- Balfe, Atty., Anchorage Dist. seph D. Gross, Gen., Juneau, Atty. Avrum M. appellee. J., BOOCHEVER,
Before C. and CON- BURKE, NOR and JJ.
OPINION CONNOR, Justice.
Appellant conviction seeks to have his dangerous weapon reversed. (1) the crime He contends of assault dangerous weapon be rede- should intent; requiring specific fined as a crime (2) that a defense of diminished applicable should be crimes intent; only general (3) that improper argu- made an final prosecutor ment which the trial court refused miti- instruction; (4) by a curative gate his sentence should be reduced. logging Mill started a small 1973 he business Palmer in 1970. Vincent, Douglas independent hired trucker, lumber from Canada haul May, mill in Palmer.
arranged to have truck- with Vincent four Canada, transported from loads of lumber load, paid and he Vincent per $2400 at $600 delivered two cash in advance. Vincent agreed, but a and one-half truckloads as supplier’s shortage delayed delivery his the rest. time, began suspect
At
Mill
trying
to ruin
business.
Vincent
his
Vincent had
Mill testified at trial
after
him with the informаtion that
threatened
going
capital
banks were
withhold
put him
orally
and also
threatened to
out
business,
suspicious that Vincent
he became
directly
to deal
with Mill’s Cana-
begun
had
testified that he
supplier.
dian
further
being
pressure
applied
felt tremendous
battling against
he was
to him because
small, in-
sale which excluded
state timber
he
dependent
loggers. He stated that
had
opposition
to cease his
I.
offered bribes
been
that his instigation
the sale
testified
Appellant first сontends that we should
grand jury investigation
of the matter
in Thompson
overrule our decision
burning
had resulted
two of his
(Alaska 1968),
of criminal responsibility,
the accused’s
mental capacity may have been diminish-
(3)
person
assaults another
with a dan-
by intoxication, trauma,
ed
or mental dis-
instrument,
.
gerous
(empha-
.
.
ease to such an extent
that he did
added)
not
sis
possess
specific
a
mental state or intent
by
provisions
Also cited
state as
particular
essential
to the
offense.”
legislature
the men-
specified
which the
has
(footnote omitted)
required
prohibit-
tal state
are
statutes
118,
Johnson v.
511 P.2d
ing shooting, stabbing
cutting
or
with in-
kill, wound, maim, (AS 11.15.150);
The doctrine of
capacity,
to
or
diminished
tent
then, has a limited
rape
with intent to kill or commit
or
function.
assault
11.15.160);
robbery (AS
and assault while
defense,
Our statute on the “insanity”
AS
11.15.190,
(AS
to
armed
“intent
12.45.083, provides
person
that a
cannot be
prevent
person
resisting
other
or
from
responsible
held
for his criminal conduct if
himself.”)
defending
conduct,
at the time of the
as a result of
summary, appellant urges
defect,
act
In
that we
mental disease or
“he lacks substan-
legislature
tial capacity
where the
has not and
to appreciate
wrong-
either
specific
an element of
intent
the crime
fulness of his conduct or to conform his
dangerous weapon.
We are
rеquirements
conduct to the
of the law.”
unpersuaded.
implied
No court has
such a
If the doctrine of
capaci-
diminished mental
ty
a
requirement
from
statute as silent as
were available to show the defendant’s
ours, and we have no reason to overrule our
ability
lack of
to form a general
to
intent
Fitzpatrick,
400,
require specific
v.
In State
Mont.
should be construed
to
intent.
300,
Turner,
(1967),
Supreme
(10th
P.2d
301-02
the Montana
Green
assault offense. prosecutor to ar- permissible for the
tirely shooting would
gue either offense. support conviсtion for CATLETT, Appellant, Michael question no that Mill There now be would he offense for which convicted Alaska, Appellee. STATE assistant district attor- charged if the argument. Regret- ney had so confined No. Instead, he so. went
tably he did do Supreme Court of Alaska. objection by defense argue, timely over *8 27, 1978. Oct. other two as- committed counsel during saults with surrounding the actual
series of events stating:
shooting, 2, supra. mental and 4. See footnotes 1 and to both the 2. Conduct here refers specified components physical of that behavior 31(a) requires in the as criminal indictment. the verdict of 5. Alaska Crim.R. in criminal cases to unanimous. 3. 404 P.2d
