The Nenana daily news., 1919-06-05
NEW JAW GIVES AID ID SCHOOLS
 IN SPECIAL TAX

At the recent session of the ter
 ritorial legislature there was an
 act passed to impose a tax upon
 male persons in the territory of
 Alaska, for school purposes, and providing means for it's collection,
 and declaring an emergency.
 1 Under the provisions of this ac.
 every male person over 21 years
 of age and under 50 years of age,
 except soldiers, sailors in the Unit ed States navy or revenue cutter ] service, volunteer fremen, paupers,
 insane persons or territorial charg- 1 es, are subject to an annual tax in 1 the sum of S5. and every person, firm or corporation having in his
 or its employ persons subject to such tax, is required to deduct the amount of such tax from wages or salary due such person, and to pay
 all amounts so deducted to the
 school tax collector for the school
 district in which the person. from
 whom such tax is 50 collected, re- sides or is employed at the time the tax becomes due and payable. The tax for 1919 became due and payable, as to all persons then
 within the territory and otherwise subject to the tax, immediately
 upon the passage and approval of the act, which was prior to May
 5th. As to all persons subject to the tax arriving in the territory of Alaska after the approval of the act, the tax becomes due and paya- ble within thirty days after such arrival, Subsequent to the year 1919 the tax will become due and payable in accordance with the pro- visions of Section of the act
 While the act imposes upon the school tax collector referred 10 therein certain duties with refer nee to publishing notices. demand ing list of employes subect to tax, etc, the duty of every employer in the territory to collect the tax is i'm 1-el by the act itself and is not dependent upon the publica- ton or service of notice or demand by the school tax collector.
 Section of the act provides that it shall be the duty of the school tax collector to demand list of the employees of every person, firm or corporation employing labor in the territory, and that the school tax collector shall furnish suitable
 blank forms for making such lists. etc; also that such employers are required to deliver the school tax receipts to every employe from
 whom such tax is collected. An employer should not delay collec- ton Of this tax pending the or ganization Of the machinery for collection contemplated by the act: however, at the time tax deductions
 are paid over to the various school tax collectors, receipt should De secured for each employe from whom such tax is collected During the season of 1920 and thereafter lit will probably be practicable 10 furnish various tax collectors in terested with lists of employees and to arrange to have the tax re- ceipts delivered 10 the company by the tax collectors, so that the tax receipt may be delivered with the pay check and settlement made
 thereafter with the tax collectors. In view of the fact that the act makes every employer liable for the amount of the tax of each
 employe in all cases where such
 tax is not paid by the employe di- rectly to the tax collector, il will be necessary to arrange for de-
 ductions from the May payroll in order to avoid penalties provided for in the act.