The Cordova daily times., 1917-02-08
ALASKA LICE N # TAX MEANS
 S500,000

Alaska territorial license tax laws upon fishing and mining corporations were recently put into effect by SUI preme court ruling. Appeals in test suits from the lower courts decrees upholding the territorial legislatures tax acts were dismissed
 The decision of the supreme court in upholding the territorial courts in the tax cases generally pleases Alas kans, because of the fact that it means guarantee of an additional income to the territory of nearly $500, ,OO0 an nually. This income from the can l nery tax of from 1 to cents case on salmon, a saltery tax of 2-l cents per 100 pounds of fish, fish trap tax of $100 per year and gill net tax of $1 for each 100 feet, as well as a mining tax of 1 per cent of the net income in excess of S5,OOO.
 Contested by Miners and Fishermen. The suit was commenced by repre- sentatives of mining and fishing in- terests at Juneau, following the de- mand of the territorial officials for taxes as imposed by the legislature of 1913 and 1915. The companies ad- mitted the facts and the amounts due in the test cases and the territory agreed to accept taxes and accrued in- terest at the rate of per cent per year and waive endorsements of the penalties provided by law, in case the decision resulted favorably to the territory.
 Penalties in the statutes for non- payment of taxes include 10 per cent interest charge as fine, with each month separate offense.
 Claimed It Additional Tax. Fish packers and mining men who objected to the payment of the terri tOrial tax did so on the ground that it was an additional tax, as they were already paying a federal tax. Their point was that the Organic Act which was passed by congress in 1912. and which gave Alaska her territorial form of government, specifically provided that the territory should not legislate on fish or fur laws. The act of 1906, which exempted the salmon canneries from the federal tax of cents a case, by the release of salmon fry from pri- vate hatcheries, also was brought into the case, because 1t specified that the federal tax shall be in lieu of all other license fees and taxes" Contention of the Territory. The territory contends that the Or, ganic Act, passed in 1912, should mot operate to prevent the legislature from imposing other and additional licenses and taxes" The territorial point of view was that this section of the law repealed the act of 1906 and made can. neries and mining companies liable for territorial tax which would be other and additional" to the federal tax.
 The first territorial tax imposed in 1913 on the fisheries provided for [ cents . cass-on-sn -snckeye and king sal mon, and 1-2 cent case on hump back. cohoe and chum salmon. The tax law of 1915, which superseded that of 1913. provided for cents a case on king, sockeye or red salmon 2 cents on medium reds and l cent g case on all others, besides the saltery fish trap and gill net taxes.
 1 Win Yield Half Million.
 Estimates of the income from the tax to the territory place the revenue from the mines at about $25O, O,0OO pel year. with $175.OOO from the fisheries and about $75,000 from all other busi ness and manufacturing plants tax able under the territorial law.
 The appeal of the cases from the district court of the first division ol Alaska to the circuit court of appeals at San Francisco. was taken by Johr Cobb. territorial counsel. last year The cases were continued and fought out in the supreme court by George B. Grigsby. attorney Eeneralelect. ant present counsel for the territory.