Hyder weekly herald., 1931-04-04
Attorney General Rus!gard
 Urges Law Changes


 to income from mining properties, 1 amendment Of the Territorial pro- bate laws relative to estates of indi- gents and provisions to enable the Territory to hold escheated mining properties by performing annual as- sessment work therein, were the Trincipal recommendation made to the Alaska Legislature by Attorney General John RuBtgard
 The report was the briefcst ever rendered by that office since it's c8- tahlishment in 1917, according to the Juneau Empire.
 R2lativeto the need for comple- tion of the Territorial status. Mir Rustgard said:
 We have now reached the point where it is next to impossible for one who does not specialize upon know ing the present statutory law of the Territory to find from the books the present statutory provisions on any particular subject. | suggest that a suitable appropriation be made and placed at the disposal of the govern. CT for the purpose of paying the Cx- pense of the undertaking
 With reference to proposed changes in the probate laws, the Attorney Gen. eral pointed out that chapter 45 Of the Laws of 1921 provided a sum mary method for disposing of estates left by persons who die as inmates of the Pioneers Home or who have been receiving an allowance from the Territory. This provision was Clim- mated by later Legislature and there is now no method provided for disposing of property left by deceden. beneficiarie8 except by administra tion in the probate court.
 Proposed amendments to the ger er2l taxing laws of the Territory re late to a provision of the 1921 law levying tax Of one per cent of tn net income in excess of S5.000 or mining.
 The last provision of this subsec tion, the report says, provides that where a lesser receives royalties from more than one mining property he shall pay the tax on the aggregate income over 5000 The opening sentence Of that subsection has been amended so as to provide that the net income tax shall apply only tc net incomes in excess of S1O.000. But no amendment was made to the last provision of the subsection relative to royalties from two or more prop erties.'
 The report points out that as q re. suit of this inconaruity the attorne, generals office has been forced tC hold that where 8 person received royalty from only enc property he has an exemption of $10.G00 but where he receives a royalty iron more than one property he has al exemption of only &5,0Oo.
 The report points out further thai section of the General Taxation Act referred to provides fer fine Of not to exceed S1,000 for violation of the statute but fails to state who should erceive the fine. Section ' ol the same act provides, herepor says, that prosecution for the vic latiOn of any other provisions of thi. act may be by information filed by the Attorney General or other auth 0rized legal counsel of the Territory lector is "authorized legal counse. Of the Territory, An amendment tC clarity this section is recommended and should authorize any deputy marshal to file complaints.
 The report also recommends that funds be made available to do annual assessment work on unpltented min ing claims turned over to the Ter Iitcry as escheated property A there are no funds available fer this purpose at present. unless such claims can be sold before the time Tor assessment work expires, they are lost to the Territory
 Relative to this situation the report states that the Territory lost in 1929 a mining claim which "coud probably have been sold for some S10,000."
 MT Rusigard also recommended an amendment to the incorporation laws of the Territory in which another in cOngruity appears; one portion pro yiding that articles of incorporation may be amended when authorized by the holders Of majority of the stock given at a regular meeting of the stockholders" while the same chapter provides that a vote of two thirds of all it's stock" shall be nee essary for such amendment
 at times as to whether such tax col many prosecutions are instituted by the tax collector working under the Territorial Treasurer the report states, and the question has arisen