The Daily Alaska empire., 1937-01-05

per cent.
 During l943, l944 and 1945-2 per cent.
 During ls46, l947 and 1948-21la per cent.
 Thereafter-3 per cent.
 The employer is charged with re- taining the respective percentages out of the wages of his employees.
 The employees tax attaches at the time the wages are either actually or constructively received by him. "Constructively received means that while the wages are not actually placed into the possession of the employee they are set aside or credited to his account so that they may be drawn by him at any time he desires to do so.
 The tax is computed by applying the rate in effect at the time the services were performed. If the employee does not yet full payment of his wages during the year they were earned, then the tax is col lected when such final payment is made, if at all For example: A in 1887, earns $1,80O00 and is paid, Jn account thereof, $l,50000; he will be required to pay taxes on he amount received, that is at the
 ate of one per cent; the balance )f $30000 is paid him in 1940, when he tax rate is l1s per cent; in hat year he will pay one and one lalf per cent on all wages earned turing the year and one per cent on the $30O0O balance due him from 1917.
 Every employer must make a monthly tax return beginning with January, 1887
 The employer is required to pay the same percentages upon his total payrollS, so that both employees and employers contribute equal amounts into the "Old-Age Reserve Account"
 Suppose a scrub woman works for $20G0 per week. During 1887 she will be paid $200O per week less one per cent of $2000 which is twenty cents; she will therefore receive $l930 the twenty cents will be taken by her employer, he will add a like amount to it and forward forty cents to the Old-Age Reserve Account. Another illustra- tion:
 Suppose you are the foreman in mine and earn $25000 per month ; during 1887, you will pay $2.50 per month; your employer will pay the same; in 1940, if your pay remains the same, you will chip in $3.75 and your employer will do like wise; in 1949, if your pay continues the same, you will blow back $750 per month and your employer will do likewise for your account.
 If you earn more than $3,00000 pear year from one employer you do not pay on anything on the amount above $3,000O0 and in com putting the amount of your bene- its, anything received over $3,- 000.00 a year will not be consid- CD npt txtnn gets a salary of $2,0000O month pays only as much as the mine foreman with a salary of $250.00 per month.
 Each employee not coming with in any of the exempted classes above mentioned, is required to make application to the Federal Security Board at Washington, D. O., for number, and this number remains with him until he reaches the age of 65 years, when he be- comes entitled to his benefits. The Government will keep a record of your name, number and the amount you earn each day between now and the time you reach 65, not counting anything you earn in ex- cess of $3,00000 in any one year from any one employer.
 From your total earnings during that time, the amount of your monthly benefits will be computed when you become 65 years old.
 Qualifications To qualify for benefits, an indi- vidual must be at least 65 years old, must have earned not less than $2,000.00 in total wages or salary between January 1, 1887, and the day on which he becomes 65; he must have earned such wages or salary by working at least one day in each of five years and he must not belong to one of the ex- cluded classes, such as employed in agriculture, on a documented vessel or in any of the other excluded employments.
 Remember, however, that if you have earned the required minimum amount of $2,00000 in some em- ployment not excluded, it is inn material that you may have work jed for many years at one of the excluded employments; for example: A man may have worked for twenty years as captain, or mate of some other line on documented vessel; but he has also been employed as