Iditarod pioneer., 1916-06-17
LICENSE MUST BE TAKEN OUT BY ALL MINE OPERATORS
 UNDER TERRITORIAL LAW

A phase of the territorial revenue act | which does not seem to be generally under stood is that all operators of productive mines must take out a license from the territorial treasurer While no tax IS col lected unless the returns show net product of more than $50O0 all operators of mines must take out the license This matter and others with reference to the revenue act are called to the attention of the deputy marshals of this division in the following communication which incorporates letter from Territorial Treasurer Smith:
 "To All Deputies, Fourth Division, Alaska. ''The following has been recevled from the territorial treasurer, w. G. smith
 That tax records of this office for year of 1916 may be complete, take the liberty of requesting from your office taxation roll similar to one furnished last year. In closed you will find supply of blank en- rollment forms, on which should be listed by your deputies and yourself the names and addresses of the persons, hrms ana corporations in your division prosecuting the lines of business made subject to taxa tion under the various schedules of Chapter 76 Session Laws of Alaska, 1915. "As you will remember, certain duties in connection with enforcement of this taxa tion measure were prescribed to United States marshalS and deputy marshals in the territory; hence my action in again making request for information as to those taxable under the law.
 "'In making up tax lists l beg to make the suggestion that you instruct your depu ties to hold lists open until the business for the present season is we'll under way; in this way lists will be more complete, be ieye, than if sent in prior to the opening of the mining season. Please bear i'll mind. however. that lists should be sent in with as little delay as possible, to enable this office to send cut the proper notices
 A few words of explanation relative to certain schedules of the act l feel are in place at this time.
 Re schedules No. i. l2, l3 16 and 17, being electric light and power plants, meat markets, mining, telephone companies and water works respectively, where in each in stance payment of tax is provisional upon amount of business done or net income realized, l would advise you that under the law all those engaged in such lines of buSl ness must take out license each year and make sworn return of business done, with out regard to extent of same. Ii business report or return should show no taxes due there Is nothing whatever to pay and no charge is made by this office for filing re ports or issuing licenses
 Special reference Is made to the min. ing schedule Because of the law allowing an exemption of 5000 from net income in arriving at taxable amount, many miners whose met income" is less than the eXemp- ton think it is not necessary for them to become licensed; this, however, is mis- taken conclusion.
 "'All persons engaged in productive min ing operations, regardless as to the extent of same, are required by law to make ap- plcetion to this office for license, and such applications merely contain a promise tc make report of net income at the end of the year and make payment of tax thereon if any be shown as due. An exception is made in this respect where only prospecting is done and that is non-productive or where nothing more than assessment work Is per fomred a license IS not required
 Re schedule No. l5, Ships and Ship ping. ihiS appleS oEIy 10 registered boats; that is, boats measuring at least five net tens and over that are fer hire,' or that are engaged in the freight and trans portaticn business Boats under five net tons are exempt, regardless of the purpose for which they may be operated.
 You will fill out the enrolment forms inclosed herewith as soon as possible and forward same to the office, bearing in mind, however the request of the treasurer in paragraph 3 of his letter as quoted.
 "L T. ERWIN, United States Marshall
 Mir Charles states that he has blank ap- pcations for mining licenses, and for all other forms of license required in the act, which may be had by application at his office