The weekly Alaska citizen., 1919-06-09
TEXT OF NEW SCHOOL TAX LAW PASSED BY LAST LEGISLATURE
 AND NOW IN FULL OPERATION

same. and to pay. upon tho first day of each month. during the period within which the tax herein imposed is due and payable. all amounts 30 deducted and collected to the School Tax Collector. together with a list of the persons from whom the same are collected, taking receipt from the School Tax Collector for the amount of each tax so paid, and to deliver such receipt to the employee from whom the same was collected.
 If any person, firm or corporation fails, neglects or refuses to comply with the provisions of this section such person. firm or corporation shall be deemed guilty of misdemeanor and. upon conviction thereof. shall be punished by fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($5O000).
 Any person. firm or corporation be. coming liable for the tax of another, IS provided in this section, may he proceeded against in civil action prosecuted in the name of the Terri tory for the payment of the same. anl there shall be added: to the judgment m all such cases the sum of twenty five t"llars '($25.00>. r@.nalty for each tax said person, hrm or corporation has failed to collect and pay. as in this section provided.
 Sec. 9. The School Tax Collector Is hereby authorized and empowered to collect said tax herein imposed from any person owing the same when the same shall become delinquent, or from any person, firm or corporation whose duty it is made by this Act to pay any tax from his or It's employees, by seizure and sale of any personal property belonging to such delin. quent. or to such person. firm or cor poration, of sufficient value to pay such tax. penalty and costs of sale. that may be found in the district in which said tax Is due and payable.
 It shall be the duty of the United States Commissioner to issue war. rant for such seizure and sale of per. sonal property upon a verified com rlaint being filed by the School Tax Collector. and 1t shall be the duty of the United States Marshal, or any deputy, to execute the same. All property seized under the provisions of this Act shall be sold by said Mar sial or Deputy Marshal after first giv' ing five (5) days notice of sale to the owner of such property by posting a notice of the time and place of sale of such property in three (3) con- spicuous places in the district in which said tax is due, for at least five (5) days prior to such sale.
 The fees and costs of the Con.mis- sioner and Marshal under this section shall be the sam, al. provide by law in the case of levy and sale of person, al property on execution. From the proceeds of any property sold as aforesaid. the Marshal shall deduct the amount of the tax due, penalties. fees and costs, and deliver the re- rnainder. if any. to the owner of such rroperty.
 Sec. iG. The Treasurer of :he Ter ,itory of Alaska shall. before the first Monday in the month of April in eacb year deliver to each School Tat Col lcctor in the Territory of Alaska blank tax receipts. in bocl' form. with stubs numbered the same as the 'eceipts. of cne hundred (100) in each book, and in sufficient number for each school district or ircorporat. ed town.
 See. II. The School Tax Collccto, shall keep an acGui ate account of a:i moneys collected by him under this Act and sha" on the first daY of each month during the period within which the tax herein provided for is due anu payable. transmit all such moneys in his hands to the Treasurer of the CT, it.ry of Alaska. with a list of persons from whom collected. Such statement shall be vs. ined by the affidavit of the School Ia: Collec. tor to the effect that the same Is In all respects full and true statement of all moneys received by him under the provisions of this Act. After the first Monday in the month of August in each year. the School Tax Collector shall, at least once in three (3) months, file an additional statement setting forth any taxes and penalties collected by him under the provisions of this Act during said period of three 1 (3) months. and shall transmit said moneys to the Treasurer of the Terri. tory. Such supplemental statement shall be made and verified as herein provided for the first statement.
 Sec. 12. The School Tax Collector. for services rendered under the pro. visions of this Act. shall receive as full compensation fifty cents (5oc) for each tax collected. whether the same be collected without suit or be col. lected by either criminal action, civil