Gov. Gwening to Make
Opening Speech At
Alaska Scarce Confab
Featured fpeakers at the S**c
md Alaskan Srirncf Conference
will bp Dr Ernest Gruening. gov
ernor of Alaska, and a represen
tative—still to be named—of the
American Association for Ad
vancement of Science.
Governor Gruening is slated to'
make the leading address at cere
monies officially opening the five- j
dgv conference on September 4j
at Mt. McKinley National Park!
hotel.
These two speakers head a i
long list of distinguished scien
tists and visitors who will parti
cipate in the conclave. Delegates,
from Alaska. Canada and the
States plan to attend.
Top Alaskan military members
invited to the science conference
include Lt. Gen. William Kepner.
Alaskan commander: Maj. Gen.
William Old. of the Air Force,
and Maj. Gen. Julian Cunning
ham. of the Army.
The session is to hear three
other major addresses by out
standing leaders in their respec
tive fields of biological, physical
and social sciences. Those on the
program are Dr. Ira Wiggins, di
rector of the Arctic Research
Laboratory, of Point Barrow; Dr.
John C. Reed, staff geologist, of
the United States Geological Sur
vey,-from Washington. D. C., and
Dr. Ivar Skarland, professor of
anthropology, from the Univer
sity of Alaska.
Eight section meetings are
planned in which three or four
’ major scientific papers will be
read and discussed. The tentative
line-up on the section meetings
and their chairmen is as follows:
Irwin Heads Ag. Section
Agriculture, botany and forest
ry under Don L. Irwin, director
of the Department of Agriculture
Experiment Station at Palmer;
medicine, physiology, and public
health under the co-chairmanship
of Dr. C. Earl Albrecht, Alaska
Commissioner of Health, and Maj.
Andres I. Karstens, chief of the
aero-medical laboratory at Ladd
Field: geology and geography un
der William Twenhofel. United
States Geological Survey, of Ju
neau; engineering, industrial sci
ence and aviation under Leo
Saarela. Territorial commission
er of Mines, of Juneau.
Geophysics, meteorology and
oceanography under Dr. Edward
Little, assistant director of Geo
physics Institute at the University
of Alaska; anthropology under
Dr. Ivar Skarsland, professor of
anthropology, U of A; zoology
and wildlife under Dr. Neil Hos
ley, dean of U cf A; and sociology,
economics and education under
Dr. Fred W. Wagner, department
of business administration, Uni
versity of Alaska.
The fourth day of the confer
ence will be devoted to a field
trip in Mt. McKinley National
Park under the direction of the
Murie brothers Adolph and Claus,
well known Alaskan naturalists.
Adolph Murie is park naturalist
at McKinley National Park and
Claus comes here from Wyoming
where he is president of the Wil
derness Society.
Coffey Insures Everything
Remember?
LEGAL NOTICE
CITY ORDINANCE
ClTV Of fAUII*
ORO'NANCt MO 1
AM ORDINANCE TO MOVUHt KOM
TKt IJTYYING AMD (’OLUniON or A
CONMUMEM* TWO <*• ITU CENTUM
SALKS TAX OM MKT AtL SALK* AMD
MWKH V A nr WITHIN TMK CTTV -»r
FAIJttKM ALASKA TMK PSiKtriW TO
nr rtro kom general pvkmose* Mr.
LATINO TO SERVKt* HE AI I'M AMO
welfare or the cmr and in AD
MINISTRATION or THE CITY GOVERN
MKMT PROVIDING KOM ADMINISTER -
ING AND METHOD OK COLLECTING
SAID TAX PROVIDING PENALTIES
AND nXINO THE DATE WHEN EIICM
ORDINANCE AND TAX SHALL BECOME
crramvE
WMCRtAS. mrnr than fifty-five <M< per
centum of the qualified voter* voting at
a cpecial election held July 10 IM1 have
oonamtMl to the levtlnc And rollrrtlon of
a conaumer i kale* and arrvioes tax not
to ewnd two <8'» > per centum of the
sales prior* on all retail sale* and arr
vior* made within the rity of Paiirei.
Alaska pursuant to Section 16-1 -SS. A CL A
104* mo amended by House Bill No 65 of
the 19th Session of the Legislature of the
Territory of Alaska
NOW' THEREFORE BE IT ORDAINED
BV THE COMMON COUNCIL OF THE
CITY OF PALMER ALASKA
SECTION 1 "Retail Sale" shall be con
strued to mean the transfer of title to tan
gible personal property for consumption
or use. and not for resale in substantially
the same form or condition. A sale made
to a purchaser for his own use. or to be
consumed by him in fabricating an ar
ticle for subsequent sale to another *hall
be deemed a retail sale.
Services' shall be construed to mean the
tendering of any personal service, profes
sional and otherwise, to or for another s
use or benefit, for money or other valuable
eonsidcration save and excepting remun
eration for services shall not be construed
to mean salaries and wages received by
an employee.
“Consumer'' shall be construed to mean
the person who receives the use or benefit
ot personal property purchased or services
rendered.
The term “selling price” shall be con
strued to mean the overall consideration,
whether money, credit, lights, or other
property expresed in the terms of money,
paid or delivered by a buyer to a seller,
all without any deduction on account of
the cost of tangible property sold, the cost
of materials used, labor costs, interest, dis
count, delivery costs, taxes, or any other
expenses whatsoever paid or accrued,
and without any deduction on account
of losses.
The term “seller ” shall be con;»ued to
mean every person, firm or corporation
making sales at retail to a buyer or con
sumer. whether as agent, broker or prin
cipal; and the term shall include persons
performing services for remuneration.
The term "wholesale sale” shall be con
strued to mean the sale of goods or ar
ticles to another for resale in the same
form purchased.
"Sales of articles to contractors and sub
contractors". for use in the performance of
labor or services for another shall not
be deemed a sale to a consumer. In such
cases the prime contractor shall collect
the tax from the consumer or person re
ceiving the benefit of the prime contrac
tor's labor or services, which tax shall be
based upon the price charged for the
prime contractors overall services, in
cluding the cost of labor and materials
'furnished by the prime contractor's sub
contractors.
"Mail order Sales” Sales to consumers
made by mail order houses or other sel
ler having a place of business within the
municipality are taxable, if the order is
accepted within the municipality, and de
livery is made by the seller at such place
of business or elsewhere within the mu
nicipality.
SECTION 2 From and after the first
day of September. 1951, or at a later date
to be set by the Common Council of the
City, there shall be levied and collected a
tax on retail sales and services made
within the City of Palmer equal to two
(2"c) per centum of the selling rice and or
charge made for the services rendered,
when such selling price and or charge
made amounts to thirty-five cents or more.
SECTION 3 The tax levied hereunder
shall apply to the following sales and ser
vices:
(a) All tangible personal property.
<b> Natural or artificial gas, elec
tricity, ice. steam, water or any public
service or public utility.
(C) Transportation for hire of persons
by common carrier, including motor trans
portation, taxicab companies and all other
means of transportation for hire.
(d> Service by telephone companies to
subscribers or users, including transmis
sion of messages, whether local or long
1 distance. This shall include all services
1 and rental charges having any connection
| with telephone service.
(e) Printing or printed matter of all
types, kinds and characters and the service
of printing or over printing.
(f) The service of renting rooms or
living quarters or offices or other com
mercial space of whatever name or nature
by hotels, apartments, rooming houses,
public lodging houses or by firms or in
dividuals renting single or multiple unit
residences or offices or other commercial
space.
(g) Foods, confections and all drinks
sold and dispensed by hotels, restaurants,
or other dispensers, and sold for imme
diate consumption upon the premises or
delivered or carried away from the pre
mises for consumption elsewhere.
(h) Advertising of all kinds, types
and characters originating in Palmer or
adjacent areas, including any and all de
vices used for advertising purposes and
the servicing of advertising devices.
<i) Gross proceeds derived from the
operation of punch boards, slot machines
. iMffiuw* }nkr h»w> m* t
vrwlMK iMrtuMt at wwmwiwuM drvdw
nt ant ktntf
l|t TV Mitt nf !M>rU m adinMitM
! w pUtrr* of •muarnwnt *-**l*i t»inmrnt
1 •tonpauonnl or MtilHW pvrnu at duo* or
1 fm for thr prtvtlrp of ha vine aocow to
or tv uar of anuomrat ontortatnrnrnt
Mhlrtir or rtrrrat tonal laoilHtea inrlud -
HU fro* or rompiunootor > paiot inf tick -
■ it tfmHsHtm dun or fora Iwft fa* or
| enmollrrv* ntar' p*■■*■ anfl tirtru dun or
j foot art Vrrb> drrtarrd to hrvr a vat via ’
I aautvatanl to the ratr purr or valua of
| ttld tkitrlt, pa near rdmlnioni Im or
, duct.
iki For the purpov of thl* Ordlnanra
•ala* and •rrvioaa of tanetbla proontl
proprrt' n ad* for tha purpoar of davalop•
In* and imptovind’ raal rvtata even thoteh
| »urti raal aatata t* intandad for ranala ar
I raal propart v, ara hereby dartarad to hr
I aala* to poniun.rn or uarr* Salat and ot
i •arvlraa of tangible paraonal proprrty
| including malarial* »uppl»a* and equipment 1
; mada to contractor* who use omr In the
parformanea of any contract, ara hatch} ;
darlarad to ba aala* to consumer* or uaer* |
and not tala* for resale Sal** of tangible ,
paraonal property to p*" son* who are prt
marlly engaged In selling their aervio** !
shall be deemed sales to consumer* or j
uaert and therefore taxable
f 11 Service* of dry cleaner*, laun- |
derie*. garage*, hartier and beauty shop* |
cold storage and locker plants
(ml Other service* falling within the |
meaning as defined in Section 1. and not I
specifically excluded by Section *
SECTION 4 The tax hereby levied shall !
not apply to the following
ia Retail sales and for remuneration
for services amounting to less than $50 00
in any calender month.
(bt Casual and isolated sales not made
in the regular course of business
icl Sales of insurance and bonds of
guaranty and fidelity.
Idi Gross receipts or proceeds derived
from funeral charges and services, medi
cal or dental services rendered, and hos
pital services.
lei Gross receipts or gross proceeds
derived from the sale of tangible personal
property or services by churches, except
where such organizations are engaged in
business for profit or savings, or competing
with other persons engaged in the same or
similiar business.
(fi Gross receipts or proceeds derived
from the transportation of students to and
from grade or high schools in motor or
other vehicles.
<gi Gross receipts or proceeds derived
from the sale of food in public, common,
high school or college cafeteries or lunch
rooms operated primarily for teachers and
pupils, and not operated primarily for the
public and not operated for profit.
(h> Gross receipts or proceeds derived
from carrier sales made directly to con
sumers or users of newspapers or any other
periodicals.
li) Gross receipts or proceeds derived
from sales or services which the munici
pality is prohibited from taxing under the
laws of the Territory of Alaska, or under
the laws of the Constitution of the United
States; or gross receipts or proceeds from
the transportation, loading, unloading, or
storing of cargo from vessels or aircraft in
foreign or interstate commerce, or on
goods in transit or awaiting and being pro
cessed for shipment.
(ji Gross receipts or proceeds derived
from sales to the United States Govern
ment, Territory of Alaska. City of Palmer,
or any political department thereof.
(k) Dues or fees to clubs, labor
unions, or fraternal organizations.
(11 Gross receipts derived from the
sale of real property; excepting the gross
receipts earned as commissions by agents
I shall be taxable.
(mi Sales of tickets for school enter
tainments. school athletic events, and ac
tivities conducted for eleemosynary pur
poses or community benefits.
(n) Bulk sales of feed, seed and fer
tilizer to farmers.
(o) Interstate air, train, and boat
fares.
SECTION 5 The maximum tax on the
sale of real estate, contract construction
of building or residences or any single
piece of machinery or equipment such as
j a car. a boat, or an engine, shall be ten
($10,001 dollars; and, even though the
single sale of one article may run to
several thousands of dollars, only the
first five hundred ($500.OOi dollars shall
be subject to tax under * the terms and
provisions of this Ordinance. It is speci
fically' provided, however, that sales of
supplies, ice, or oil or gas, or equipment,
individually or in the aggregate, shall not
be construed as falling in the exempted
class, nor shall the total sales price of
any combination of items of merchan
dise, machinery, equipment, or goods,
wares or merchandise, be considered as
a single sale for the purpose of securing
j the exemption provided for by this Sec
tion.
SECTION 6 Every seller making the re
| tail sales and every person performing
; services, on or before the tenth day of
i each month shall make out a return for
the preceding month upon forms to be
! provided by the City Clerk, setting forth
the amount of all sales and services, all
non-taxable sales and services, and all
taxable sales and services for the preced
ing month, the amount of the tax thereon,
and such other information as the City
Clerk may require, and sign and transmit
the same to the City Clerk. The taxlev
ied under this Ordinance, whether or not
collected from the buyer, shall be paid by
the seller and or persons performing ser
vices. to the City Clerk in monthly install
ments at the time of transmitting the re
1 turn, and if not so paid such tax shall
forthwith become delinquent. In the event
i the tax is not paid before delinquency as
herein provided a penalty of five (5%)
per centum of such tax shall be added io
the tax for the first month or fraction
thereof of delinquency, and an additional
five (5%) per centum for each additional
month or fraction thereof of delinquency
until a total penalty of fifteen (15%) per
centum has accrued. Such penalty shall be
J assessed and collected in the same man
ner »t ihr u> l> bss»»—d »nd n>ll«irt
In (MHinn H> ItM sfnmutid |irn»lli In
Irrrtl M lk» mtr »f sib i*^ i prr fnitiim
pvt annum e*n thr drltntntMtl tax ffmtn
|)ib tftlr of df I Inq rn-nr v until paid BO a 11
BrruB and Or rctllrtiwl In I hr aanw doh
art the delinquent urn t> tvllrtird
iturti return* shall show mrti further
Information a* tHr (’tty Cirri may ntuitr
to rntbh film to crmpiitr iwmettv and
rttllm 10a ta« hrom Irt lt d In addition
to (hr information otjuiti’d on triutni
(Or City Clrrt mat trturtd and (Or tar
pa vet mu«i futnlBh any information drrtrtd
neoruMry for a ntfrrti computation of (hr*
tan Such tatwvrr shall compute and remit
to (Or Ctty Clerk thr rrqulird tax due for
t hr pv-ted in# month and (Or rrmiilmiT
nr n-mlilanm of (Or taa mual accompany
(Or rrt urn* herein rrqulird If not paid
on or before (hr taut day of each motuh
(hr tax »hatl he delinquent from auch date
and collection will hr enforced under thr
Irrmi of thta Ordinance an art forth in
Sect in nr J and I
It ahall be thr duty* of every laxparer
required to make a return and pay anv
tax under this Ordinance to keep and
preeerve auttahle records of the #roa*
dally sales together with Invoices of pur
chases and sales Outs of lading bills of
sale and other pertinent records and
documents which may be necessary to de
termine the amount of tax due hereunder
and such other records of goods. wares,
merchandise and other subject* of tax
ation under this Ordinance as will sub
stantiate and prove the accuracy of such
returns It shall also be the duty of every
person who makes sales for resale to keep
records of such sales which shall be sub
ject to examination by the City Clerk or
any authorized employee thereof while
engaged in checking or auditing the re
cords of any taxpayer required to make a
report under the terms of this Ordinance
AU such records shall remain in the
City of Palmer and be preserved for a
period of three <31 years, unless the City
Clerk in writing has authorized their de
struction or disposal at an earlier date, and
shall be open to examination at any time
by the City Clerk or any authorized em
ployee thereof while engaged in checking
such records. The burden of proving that
a sale was not a taxable sale shall be upon
the perrons making the sale.
SECTION 7 The tax levied hereunder
shall be paid by the consumer or user *o
the seller, and it shall be the duty of each
and every seller of the City of Palmer to
collect from the consumer or user the full
amount of the tax imposed by this Ordin
ance, except that the lax on receipts or
proceeds from the various mechanical de
vices as stipulated in Paragraph (i), Sec
tion 3, shall be paid by the owner and or
operator thereof.
Sellers shall add the tax imposed under
this Ordinance or the average equivalent
thereof, to the sales price or charge, and
when so added such tax shall constitute a
part of such price or charge and shall be a
debt from the consumer or user to the
vendor until paid, and shall be recover
able at law in the same manner as other
debts. Performers and or sellers of services
shall be considered sellers for the pur
pose of this Section.
Sellers shall add this tax to the sale
price or service charge in strict accordance
with the following scale:
CHARGE
Under 34c
35c through 64c
65c through $1.34
S1.35 through SI.64
1.65 through 2.34
2.64
3.34
3.64
4.34
4.64
2.35 through
2.65 through
3.35 through
3.65 through
4.35 through
TAX
None
S .01
.02
.03
.04
.05
.06
.07
.08
.09
Over $5.34 continue on same scale.
SECTION 8 All monies accumulated un
der the terms of this Ordinance shall be
deposited by the City Clerk with the Pal
mer Bank in an account titled General
Purpose Fund, City of Palmer and no pari
of these funds may be diverted to any use
other than herein stipulated. Expenditures
from these funds may be made at the dis
cretion and only by order of the Common
Council for the uses stipulated.
SECTION 9 A seller who wilfully oi
intentionally fails, neglects or refuses to
collect the full amount of the tax impos
ed by this Ordinance, or wilfully or in
tentionally fails, neglects or refuses tc
comply with the provisions of this Or
dinance, or remits or rebates to a con
sumer or user.either directly or indirect-v
and by whatsoever means, all or any par!
of the tax levied by this Ordinance, oi
i makes in any form of advertising, ver
! bally or otherwise, any statement which
j infers that he is absorbing the tax, or
! paying the tax for the consumer or usei
i by an adjustment of prices or at a price
; including the tax. or in any manner what
| sop *er, shall he doomed guilty of a mis
■ deameanor and upon conviction thereoi
I sha’l be fined not more than twenty-five
I <525.001 dollars, and upon conviction for s
second or other subsequent offense, shal
| be fined not more than one hundrec
dollars, or imprisoned in the City Jail foi
not more than thirty (30) days, or both
such fine and imprisonment.
Any person, firm, co-partnership or cor
' poration violating any of the provisions o:
this ordinance shall be guilty of a misde
| incctn»r ana upon conviciion thereof shal
be fined not less than twenty-five ($25 00
dollars or more than one hundred ($100.00
dollars; and upon conviction of a second o
subsequent offense shall be fined no
more than one hundred ($100.00) dol
lars or imprisoned in the City Jail no'
more than thirty (30) days, or both such
fine and imprisonment in the discretior
of the City Magistrate, and shall pay th(
costs of prosecution.
SECTION 10 It any section, sub-section
clause, sentence, or phrase of this Ordin
ance is held to be invalid, the decisior
shall not affect the validity or the mean
ing of the remaining portions of this Or
dinance. The Common Council of the CHj
declares that it would have passed this Or
dinance and each section, sub-section, sen
tence, clause and phrase thereof, irrespec
tive of the fact that any one or mori
sections, sub-sections, sentences, clauses • i
phrases be declared invalid.
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