ABSTRACT NEW REVENUE TAX LAW
AS APPLICABLE TO ALASKA
(Continued from yesterday)*
BOWLING ALLEYS AND Bll
LIARD ROOMS
$5.00 for each alley or table.
Each building or place when
bowls are thrown or where games
of billiards or pool are played an'
that are open to the public, with 01
without price, shall be regarded a
a bowling alley or billiard room.
COMMISSION MERCHANTS
A tax of $20.
Defined as a person whose bustle -
is to receive into their possessi
any goods, wares or merchandise
sell same on commission. Terse
paying tax as commercial brokers «■'“
exempt from paying as eommisidpn
merchant. This section does not
apply to commission houses run on
the co-operative plan.
TOBACCO DEALERS AND MANU
FACTURERS.
Amount of tax to be computed in
all cases on the basis of annual sales
for the preceding year.
Dealers in tobaccos not espoeb ily
provided for in this section, whose
annual receipts from the sale of to
bacco exceeded $200 shall pay cacti SO
cents for each store, shop or other
place in which tobacco in any form
is sold.
Every person whose business it is
to sell, or offer for sale, manufac
tured tobacco, snuff, cigars r cigar
ettes shall be regarded as ; lealer of
tobacco.
ADHESIVE STAMPS AN , SPEC
IAL STAMP TAX EFFF IVE
AFTER DECEMB
1, 1914.
SCHEDULE A.
Bonds, debentures or cert ites of
indebtedness issued on and or the
first day of December, l'.'l y iiny
association, corporation or company,
on each $100 of face valuation or frac
" tion thereof, 5c; and on each orig
inal issue, whether on organization or
reorganization, of certificates of stoes
by any such association, corooration
or company, on each $100 of f - e val
ue and fraction thereof, 5c; d on
all sales or agreements to l. °r
memoranda of sales or deli\ ■ s or
transfers of shares or certific s ot
stock in any association, cor, Mon
or company, whether made t
shown by the books of the
tion, corporation^or company • r hy
any assignment in blank, or e any
delivery or by any paper or greo
ment or other evidence of t sfor,
whether entitling the holder in any
manner to the benefit of such stock,
or to secure the future payment of
money, or for further trans:
any stock, on each $100 of fac lue
or fraction thereof, 2c; not
able to agreements or depos of
stock certificates as collateral «ur
ity, where stock is not actualb Id.
Provision for method of stat ig,
etc., too lengthy to be publish
Punishment for evasion, fine n
exceeding $1,000, imprisonment m
more than six months or both.
Board of trade or sioca «>«.*■»
_sale or agreement to sell any pro
duce or merchandise at and ex
change or hoard of trade, or other
similar place, for present or future de
livery, lc on each $100 in value ot
said sale or agreement to sell, and
lc on each $100 or fraction thereol
in excess of $100.
Provisions for the methods of ap
plying stamps and other regulations
too lengthy for publication.
Penalty for evasion, fine not ex
ceeding $1,000, imprisonment nol
more than six months or both.
Provision is not applicable to sales
of products or merchandise actuallj
delivered at time of sale, or for whict
bill of lading is delivered sliownif
actually in transit.
Promissory notes (excepting ban!
notes issued for circulation) and foi
each renewal of same, for a sum not
exceeding $100, 2c; and for each $10(
or fractional part thereof in excess
of $100, 2c.
EXPRESS AND FREIGHT
Railroads, steamboat companies
carriers and express companies oi
persona whose occupation is to issuf
to shipper or consignee, or his agent
or person from whom any goods an
accepted for transportation, when
a charge exceeding five cents if
made and a bill of lading, etc., if
I ie<i, stamp of the value of lc mum
i «e attached to each of said bills of
| lading, manifest and other memoran
him. Newspapers consigned to any
one point, or to different points by the
same train or conveyance, when In
losed in one general bundle nt the
olnt of shipment, considered as one
hipment. Provision made for fli
ng of statement with the collector
of in'ernal revenue by publisher. Not
applicable where papers are delivered
■n county where published.
''ailure to issue bills of lading, etc.,
$50 for each offense.
TELEPHONE AND TELEGRAPH
MESSAGES
Within thirty days nfter tho expira
tion of each month, statement must
be filed with the collector of internal
revenue stating Jhe number of dis
patches, messages or conversations
originating at each exchnnge, tele
graph office or station and transmit
ted thence over lines during each
month, for which a charge of 15c or
more was imposed, and for each con
versations of messages, the person,
firm or corporation shall collect from
the person pnying for the conversa
tion or message, n tax of one cent in
addition to the regular charges there
for, which shall be paid to the col
lector of internal revenue. Mes
sages concerning the affairs of the
company, official dispatches for rail
roads, etc., messages of employees of
tho government on official business
are exempt.
BONDS
Cor indemnifying any person, firm
or corporation who shall have become
bound or engnged as surety for the
payment of any sum of money, or for
the due execution or performance of
tile duties of any office or position,
and to account for money received by
virtue (hereof, and all other bonds
of any description, except such as
may bo required in legal proceedings,
50c.
Certificates of profits, or memoran
dum showing an interest in property,
or accumulations of any association,
company or corporation, and on all
transfers thereof, on each $100 of
face value or fraction thereof, 2c.
Certifiicate of damage or otherwise,
and all other certificates and docu
ments issued by any port warden, ma
rine surveyor, or other person act
ing as 5>uch, 25 c.
Certificate of any description re
quired by law, not otherwise speci
fied in this act, 10c.
CONVEYANCES
Conveyance, deed, instrument, or
writing whereby any lands, tenements
or other realty sold shall be granted,
assigned or transferred or otherwise
conveyed to or vested in the purchas
er or purchasers, or any other person
or persons by his her or their direc
tion, when consideration or value of
the interest or property conveyed,
“\clusive of the value of any lien or
encumbrance thereon, exceeds $100,
and does not exceed $500, 50c; ana
(or each additional $500, or fractional
part thereof in excess of $500, 50c.
Is rot applicable as imposing tax
upon any instrument or writing giv
en to secure an indebtedness.
Kntry of any goods, wares or mer
tiiindlse at any customs house, eith
er for consumption or warehousing,
not exceeding $100 in value, 25c;
exceeding $100 and not exceeding
!5« in value, 60c; exceeding $500
value 50c.
Entry for withdrawal of any goods
or merchandise from customs bonded
warehouse, 50c.
(Continued tomorrow
-:o:
BASEBALL boys grateful
FOR SERVICES RENDERED
Th tseball Park Association de
sires m ;mb!icly thank Mrs. Sheldon,
Mrs. .1 ; O'Neill, Mr. Van Spronson,
Messr Hickman and Kerwood and
the J, sc boys who took part tn
last tit's benefit, which was so
success ; a)s0 Mr. F. B. Tracey
who pertormed tlie duties of stage
manager, rapt. A. E. Eathrop, Mr. E.
G. Belter [)r \y. H. Chase and Verne
Verne Elliott who also rendered val
uable sorviCp3i an(i to the daily papers
for gratuitous advertising given.
r--to:
All the n,.W8 an the time In the
Daily Tiroes _Qet It now.
FOR LUNCH
No'hlnft bettor then Cracked Crab
Always fresh camthl and conked wtvn
ordered from Jackson. Phone 6.
Select your Christman cards no*
at E. A. Hcrk's.
For real printing call up the Times
--
CLOTHES
f’l.KANKI) AND I'UKSSRD
All Work Given Prompt
Attention
CHARLES GAME
j
| One Visit
| Will
Make You
| A
Regular Patron
At
]
Slater’s
* 1
Restaurant
Private Boxes
For
Large or Small
Parties
! The i
► ♦
! Northern j
♦ _ ♦
♦ ▼
t For the Best Brands of X
: WINES, j
| LIQUORS :
AND :
j CIGARS t
I *.__ {
> t
Call at the j
: POPULAR CORNER
> First Avenue and C Street *
* 4
r ^
> *.*.4 • <4 4
«*< I l *******
I THOS. PRICE !
^ *
| PLUMBER
> '
X and :
I SHEEr METAL WORKER
«
t Shop on Second Aveuue Opposite j
Windsor Hotel j
| Phone 75 ;
»,| I n l 'l" 'fr *i
---
Magic Remedy
FREE TO EVERYBODY
Guaranteed to Remove all
CHRISTMAS WORRIES
Very 8lmple
One visit to the
POST OFFICE STORE
THE ARCTIC
LUMBER CO.
Still In Business and Carry
LUMBER OF ALL
DESCRIPTIONS
And Building Material
Prices Made on Orders for
Material
C. H. TURNER
WATCHMAKER AND JEWLER
Engraving a Specialty
SECOND AVENUE
Next door to S. Rlum & Co.
CORDOVA, ALASKA
...»
: Try The •
• •
For Your Next Meal :
I —_ I
• •
• •
• •
• We eater to small and large par •
• •
• ties also Ilanquets. $
• •
o •
• -O- •
• •
• •
5 p Pitzgerld Tom Jose J
• •
J Proprietors. •
• •
I
Music from all
over the world
The Victor brings to your
home the most brilliant
musicians and singers of both
continents. Anti gives you
the pleasure of hearing them
whenever you desire.
No opera house or theatre on
earth affords you such a variety of
celebrated artists in all branches
of music.
Stop in and hear the newest
Victor Records. We’ll gladly play
them for you. Victors $10 to $100;
Victor-Victrolas $75 to $250.
Terms to suit.
Hear them at the
NORTHERN DRUG CO.
Cordova, Alaska.
_ I
hi mi mi ,mmmm mm Him
Greater Godova’s
Greatest Newspaper
a
I
The
! Jaily Times
$1.00 per month, $10 a year,
if paid in advance. Our City
Circulator J. E. Way, will call
on you in a few days and
solicit your subscription.
Associated Press
Telegraphic Reports
I Northern Meat Market j
WHOLESALE AND RETAIL DEALERS IN j-S:
| Fresh Beef, Pork, Veal and jf
Provisions
I -*- 1
Particular Attention and Prompt Service Given to order* from :g
MINING CAMPS, ROADHOUSES AND
INTERIOR POINTS
§; branch market at chitina
SMITH & OLAHBRKNNKR, Props.
HOISTING, DRILLING AND MINING lUAGHINERY
Manufacturers of
£TEAM engines, hand and power hoists, core drills,
STEAM AND HORSE POWER PLACER DRILLS
Dealers In
STEAM FITTINGS, CABLE, DRIVE PIPE, STEAM BOILER8
CONVEYING AND TRANSMISSION MACHINERY
AND GAS ENGINES
MACHINE SHOP AND FOUNDRY WORK
HARMON & DEEVER
Write for Catalogue. CORDOVA, ALASKA
FOR GENERAL TEAMING, BAGGAGE
| TRANSFERRED, AUTO SERVICE
COAL AND WOOD
1 Call On
1 ALASKA TRANSFER CO. 1
UNEXCELLED WAREHOUSE FACILITIES
For Storing and Insuring Baggage,
Mdse, and Household Goods
| Office—EMPRESS BUILDING, CORDOVA—Phono 85 1
Choice Tobaccos, Cigars and
Sim ikers Sundries—Wholesale
and Retail Cigar Store
The
Horseshoe
POPULAR RECREATION PLACE
Billiards and Pool
Headquarters for the Petersen,
Wellington, Calabash and
Garrick Pipes _____
»>♦♦♦♦♦♦♦». '*• + ♦*« >t4tt »*4 4-44-44 4 444 ♦
i INSURANCE
t -
FIRE, MARINE, LIFE and ACCIDENT “
I _ i ►
: 4j,
f;' « ►
I Insure your property against fire in reli- ;;
I liable Insurance Companies
I Wo represent the NIAGARA, LONDON, U
i P1KEN1X, HARTFORD, NORTHERN, GLOBE
T & RUTGERS, and others; all strong Board Com
* panies. 11
l - ::
We also represent the Maryland Casualty U
Company, and issue Fidelity and Surety Bonds. 11
- ►
T ; * ►
j NORTHWESTERN REflLTV ft TRUST COMPANY I
t 11
♦ ♦♦♦♦T+-+-44+++-+4-44 »♦♦♦♦♦ 4 4 4 4 4 4 444.4 4 t 4 4 j
r— --_______--—„
GOOD JOB PRINTING
AT THE DAILY TIMES OFFICE