The Daily Alaska empire., 1941-03-22
Gross Sales Tax Before
 Legislature
Would Levy from Quarter 10 One Percent on All
 Activities

"A Dlll TOT STCSS Sdlco IdA, llIio duced by tiele on the 4th day o1 the legislative session, was brought forward today in the Senate. Fol lowing death of the net income tax measure yesterday afternoon, a staff of Legislators, secretaries and clerks worked all last night to write and mimeograph the 49-page bill.
 The sales tax measure levies a tax against gross value of products gross proceeds of sales or gross in- come of business, as follows:
 Rates of Taxation
 On those engaged as "extractorS, one-fourth of one percent of the value of products extracted.
 On manufacturers, one-fourth of one percent of the value of products manufactured.
 On retailers, one-half of one per- cent of gross sales.
 On wholesalers, one-forth of one percent of gross proceeds. IT
 On printers and publishers, one half of one percent of gross income,
 On utilities. one percent of gross cluding repairing, personal, business,
 On other business activities Cn- cluding repairing, personal, busness, professional, mechanical and educa- tional service business, abstract and title insurance, financial. brokerage, construction contracting and sub contracting, advertising and hotel businesses), one percent of gross income.
 Taxes imposed by the act would be payable every two months.
 Not To Be Passed On
 The bill states it is not the purpose of the act that the taxes levied shall be construed as taxes upon the purchasers or customers, but it is the intention that such taxes shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes shall constitute part of the operating overhead of such persons engaging in business"
 To tax articles purchased outside the Territory, use tax of one-half of one percent is levied.
 The act would be administered by an Alaska Tax Commission consist ing of the Attorney General, the Treasurer and the Auditor, with the Treasurer as Chairman. The Con- mission would appoint a Supervisor of Taxation at a salary of from $4,00 to $6.00O.
 The bill also carries an appropria- tion of $l00,O00 to carry out the pro- visions of the act.
 The bill carries the name of Sen- ator Norman R. Walker of Ketchi- kan.
 Cochran Objects
 When the bill came out of Taxa tion Committee this morning with a unanimous without recommends tion" report, Senator o. D. Cochran of Nome objected to receiving the bill on the grounds that it was not the same measure as was intro duced by Walker by title only on the 45th day.
 Walker then moved that the bill be deemed a committee substitute and the motion carried, five to three, with Cochran, Edward Coffey and Leroy Sullivan voting against.
 Committee Recommended
 The bill will go on Mondays cal- endar for second reading.
 Another bill relating to taxation came out of committee today, Fi- nance recommending that Sullivan's bill for appointment of a Legislative Tax Committee be passed. Not con- curing in this recommendation was Senator Walker. The Committee, made up of members of the Legisla- ture would make study of the AL aska tax structure, employ experts and report back to special session in the Fall.
 A statistician estimates that ii single train were assigned to travel all railway trackage in the United States at 60 miles an hour it would take 292 days.