The Daily Alaska empire., 1945-08-03
RIVERS STATES
 DUTIES OF TAX
 COMMISSIONER
Sullivan Gets Low Down on Take In of New
 taxation Dept,

In an opinion requested py Alaska's new Tax Commissioner, O S. Sullivan, who begins his revenue receiving activities on January l 1946, under the provisions of Chap ter 55, Session Laws of Alaska l945 Territorial Attorney General Ralph J. Rivers has outlined the various taxes imposed under the laws Of the Territory and sorted them out as to agencies by which they are to be collected.
 The gist of NIT. Rivers reply to MT. Sullivan is as follows:
 Pursuant to your oral request for an analysis of the Territorial taxa ticn laws bearing upon assumption of tax collection functions by the Department of Taxation on January l, l946, submit the following:
 "As to the particular taxes which you, as Tax Commissioner, are au- thorized to collect. it should be not cd that Section 10 of said Act enum- crates specific taxes which have been levied under particular laws. In the absence of any blanket clause your Departments authorization under the Act is limited to the tax es enumerated"
 The Department of Taxation will take over collection, according to the Attorney General, of the Inheritance Tax; Sales Profit Tax; School Tax and the following License taxes:
 Attorneys at law; osteopaths; un- dertakers; bakeries; electric light and power and steam plants, except such plants as are owned by muni- cipalities; telephone companies waterworks; employment agencies clam canneries; salmon canneries; salteries; fish traps; gill nets and stake nets; seines; cold storage plants; fish oil works and fertilizer plants; whale oil laundries.
 Meat markets; mercantile estab- lishments; mining; public messen- gers; dealers in non-alcoholic bev- erages; sawmills; itinerant traders; amusement devices and chiropractors (this annual license fee is still in effect, tke Attorney General point cd cut, although Chapter 78, SLA 1889 sets up a Board to examine and register applicants and authorizes collection of application fees, no an- nual license fee is provided for in said Act, so it remains among an- nual license taxes to be collected by the Tax Commissioner.
 In addition, the Tax Commissioner is to collect mining license taxes the motor vehicle tax, fishermen's licenses and liquor excise taxes lev jed under Chapter 58, SLA 1945- which repeals the former strip tax, in MT. Rivers opinion.
 The Attorney General further states: Satisfaction g, Section 3138 Compiled Laws of Alaska 1883, levy ing a tax on fish buyers, was repeal ed by Chapter 2, SLA 1897, and is no longer in effect"
 MT. Rivers has decided that the following taxes are not transferred to the jurisdiction of the Taxation Department and are to remain with in the province of the Territorial Treasurer: Vehicle drivers licenses license tax on junk dealers, license tax on clam diggers, license tax on credit bureaus and collection agen- cies and the tax on motor fuel oil which was passed by the last legisla- ture.
 Taxes and fees which are still to Ee collected by the Auditor of Alaska are: Annual license fee on embalm- CTS, corporate fees and annual tax On corporations and the license fees imposed on insurance companies and agents. Concerning the last, the Attorney General stated: Chapter g, SLA 1897, as amended, sets up reg ulations covering insurance, makes the Auditor the Insurance Commis- sioner and Licensing Officer and empowers him to collecet all license fees in the insurance field.
 Numerous licenses for liquor deal CTS defined in Section 13 of Chapter 78, SLA 1887, are payable to the Clerk of the U. s. District Court in the Judicial Division in which the license is granted.
 Also, monies levied under the Un- employment Compensation Act, MT. Rivers opines. will continue to be payable directly to the Unemploy- ment Compensation, Commission.
 Finally, the following vocational boards are still empowered to collect the license fees from their own reg istrants Board of Medical Examin- CTS, Nurses Examining Board, Board of Engineers and Architects Examin- CTS, Board of Accountancy, Board of Cosmetology. Board of Dental Ex- aminers, Board of Pharmacy, Board >E