Palmer, Alaska
Editor.Dorothy IT. Doll
Acyortising.... Harriet S. Bell
Published one a a v/oek at Palmer, Alaska, for the LAtnnuska Valley Farm'
ors' Cooperating Association for the purpose of giving news of tho
associations vork, problems and accomplishments.
SUBSCRIPTION RATS i?1.75
vl.O: for six months
10y a copy
* 'A WORD, TO ■ THE WISE
Back again for the second time— • , ■
Your Editor decided to take another vacation since the one in September
was enjoyed so much. But this vacation come the hard, way—because of a
bump'on the cement floor of her apartment. I can’t say I en joy e'd* this
vacation quite so much. It was too confining—although it provided more
rest. It hud severdl disadvantages--th~ main one being that it decreased
the pay check considerably. So—rat the earliest possible date I cniie bad
to work on the paper at least. I might pass on a little advice ,r.'iely,
Don’t stop backwards onto a chair—at least without first looking.where
you are stepping. . .
The work of the Valley guttler was carried on last week by Harriet Boll,
who always handles all of the advertising; and Dorothy Moore, who agreed
to pinch’hit during the absence of your editor. Jim hilson and Carl
Rqsmussen did their bit by contributing articles of interest. Because of
this help, your editor was able to rest comfort: bly knowing that the
v;ork was being carried on---end she deeply appreciates everything that
wns done. ’ -
PENALTIES & IN iERESI
WILL BE ASSESSED SAYS MULLANEY
According to II.P.Mullaney, Tax Com
missioner of the Territory of ^lask
penalties and interest will be as
sessed on all delinquent Declara
tions of Estimated Alaska Net In
come Tax end other tax returns.
j.iurtorly returns of Alaska Net In
come Tax withheld (Deptax Norm ’ .R.
501)' and Alaska Tobacco Tax Return
(Deptax Form 71) for the quarter
ending September 30,191-9 must be
filed and accompanied by remittance
for the amount of tax duo on or be
fore October 31,1949, otherwise the
become delinquent.
Duo to the newness of the above act
the Department of Taxation has been
quite lenient on delinquent filings
and payments of these taxes,however
the grace period is over and in the
future penalties and interest pre
scribed by Territorial statues will
bo added to the tax imposed undbr
the respective Acts.
It is felt that all taxpayers obli
gated to file i»ecle rat ions and
other tax returns and pay the taxes
due thereon have had simple time to
familiarize themselves with the r«
allurements of the laws and unless
U.... delay in filing and making pay
n sat can be attributed to causes
be-ond their control, penalties and'
interest will be assessed and col
lected .
Under the Alaska Net Income Tax Law
cvry employer making payment of
wages or salaries earned in Alaska,
^regardless or tile place whore such
payment is node, is liable for the
payment of the tax required to be.
deducted.and withheld and is not
liable to any individual for the
amount of any such payment made to
the Department of Taxation. Some
i employers have seen fit to place
withheld taxes in a special account
rather than make payment fo the
Department of 'Taxation* their reason
for this action is based upon the
[premise they may bo r^quried to re
fcf.und to their employees amounts of
..the- tax withhold, in the event the
Jicfc is declared invalid, ’/hen money
Representing the tax is deducted and
withheld from an employee's check or
pay envelope it becomes the Terri
'torial funds end the employer has nc
right to deny the Territory the use
thereof. Under such .circumstances
the penalties and interest will be
assessed.
it is true that the Alaska In
come Tax Act is being litigated in
a luwsuit by the Alaska Steamship
Company^ however, the District Court
of the.^irst Judicial Division Tor; J
tory. of Alas Jen, has upheld the va.J a
ity cf the Apt, but this decision
has been appealed to the Cou.ru of
Appeals of the Ninth Circuit.v A' the
present tira- this is a matter invol
ving the Alaska At .amsh.ip Comp a .y
only and has no be :r?.ng on cth r em
ployers, If, pomai'Cc, the Act u
held.invalid by the Court of appeals.
Cent, on paf"c 3