To Auction Townsite
Lots at Tok Junction
Day After Labor Day
The first townsite sale of its
kind ever held in Alaska will
take place at Tok on September
4. according to an announcement
made today by Mr. Lowell M.
Puckett. Regional Administrator,
Bureau of Land Management.
The sale of town lots is unique
in that it is the first townsite not
in the rail belt that has been laid
out on the ground prior to actual
occupancy by settlers.
This townsite has been laid out
at the junction of the Glenn and
Alaska Highways, and lies north
of the Alaska Highway.
Lots are to be sold at public
auction and each bidder is limi
ted to the purchase of four lots.
Full payment may be made at
the time of sale or 1/3 may be
paid down with the remainder
due within 10 days from the date
of sale.
The sale is to be conducted by
Victor Fischer, Townsite Planner,
who will start the auction of 124
lots at 1:00 p. m. on the date of
sale, at the Customs House. The
starling bid price of the lots will
range from $75.00 to $150.uu.
In making the announcement
Puckett said that the prospect for
telephone service in the embryo
town is fairly bright as it appears
that the Alaska Communication
System will start construction of
facilities within the near future
in the townsite.
The BLM official warned that
there is no guarantee that a
ready water supply is available
through the drilling of wells.
Local Men Awarded
Service Citations
As Weather Observers
Observers looking closely at the
lapels of Max Sherrod and Irving
Newville this week may notice
that something new has been
added.
Special citations and distinctive
lapel buttons were received early
this week by the two men in re
cognition of 10 years of faithful
and reliable services as coopera
tive weather observers. These
were the only two such awards
made this year in the Anchorage
Weather Bureau Section.
According to the citations re
ceived from Robert F. Dale, clim
atologist of the Weather Bureau
office, Newville and Sherrod are
the only two charter members of
the original “microclimatological
network” consisting of 15 stations
established in the Matanuska Val
ley by the Weather Bureau and
Soil Conservation Service in July
1941.
Another Valley man might
have had a similiar citation this
year if he had lived a little longer.
Max Sherrod observed that Char
les B. Wilson has been a coopera
tive weather observer from the
time the Valley network was es
tablished until his sudden death
about a year ago.
ENJOYING VACATION
Mrs. Bernard Bouwens is en
joying her first trip outside ir
ten years.
She plans spending the tim(
visiting friends and relatives a
Antigo, Wisconsin, then returning
with friends, via the Alask;
highway.
LEGAL NOTICE
CITY ORDINANCE
CITY OF PALMER. ALASKA
OROINANCE NO. 10
AN ORDINANCE TO PROVIDE FOR
THE LEVYING AND COLLECTION OF A
CONSUMERS TWO <2> PER CENTUM
SALES TAX ON RETAIL SALES AND
SERVICES MADE WITHIN THE CITY OF
PALMER ALASKA THE PROCEEDS TO
BE USED FOR GENERAL PURPOSES RE
LATING TO SERVICES. HEALTH. AND
WELFARE OF THE CITY AND IN AD
MINISTRATION OF THE CITY GOVERN
MENT. PROVIDING FOR ADMINISTER
ING. AND METHOD OF COLLECTING
SAID TAX PROVIDING PENALTIES:
AND FIXING THE DATE WHEN SUCH
ORDINANCE AND TAX SHALL BECOME
, EFFECTIVE.
WHEREAS, more than fifty-five (55i per
centum of the qualified voters voting at
a special election held July 10. 1951. have
consented to the levying and collection of
a consumer's sales and services tax not
to exceed two (2^) per centum of the
sales prices on all retail sales and ser
vices made within the city of Palmer.
Alaska, pursuant to Section 16-1-35. ACLA
1949 so amended by House Bill No. 85 of
the 19th Session of the Legislature of the
Territory of Alaska.
NOW THEREFORE BE IT ORDAINED
BY 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 shall
be deemed a retail sale.
“Service*- shall be construed to mean the
rendering of any personal service, profes
sional and otherwise, to or for another's
use or benefit, for money or other valuable
oonsideration 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
of personal property purchased or services
rendered.
The term “selling price” shall be con
strued to mean the overall consideration,
whether money, credit, rights, 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 consirued 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 rest.le 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.
uu,
iviau uiuet lu wuaumcis
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%) 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.
(cl Transportation for hire of persons
1 by common carrier, including motor trans
’ portation, taxicab companies and all other
means of transportation for hire.
(di Service by telephone companies to
^ subscribers or users, including transmis
. sion of messages, whether local or long
’ distance. This shall include all services
• 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 oi
' living quarters or offices or other com'
1 mercial space of whatever name or nature
by hotels, apartments, rooming houses
public lodging houses or by firms or In'
divlduals renting single or multiple uni'
residences or offices or other commercia
space.
(g( Foods, confections and all drink:
- sold and dispensed by hotels, restaurants
, or other dispensers, and sold for imme
1 diate consumption upon the premises o:
delivered or carried away from the pre
a mises for consumption elsewhere.
(h) Advertising of all kinds, type
t and characters originating In Palmer o:
adjacent areas, including any and all de
vices used for advertising purposes am
31 the servicing of advertising devices.
(1) Gross proceeds derived from th
operation of punch boards, slot machines
marble machines, juke boxes, merchandise
vending machines, or amusement devices
of any kind.
(j> The sale of tickets or admissions
to places of amusement, entertainment,
recreational or athletic events, or dues or
fees for the privilege of having access to
or the use of amusement, entertainment,
athletic or recreational facilities, includ
ing free or complimentary passes and tick
ets. admissions, dues or fees. Such fee or
complimentary passes and tickets, dues or
fees are hereby declared to have a value
equivalent to the sale price or value of
said tickets, passes, admissions, fees, or
dues.
tkt For the purpose of this Ordinance,
sales and services of tangible personal
property made for the purpose of develop
ing and improving real estate even though
such real estate is intended for resale as
real property, are hereby declared to be
sales to consumers or users. Sales and Or
services of tangible personal property,
including materials, supplies and equipment
made to contractors who use same in the
performance of any contract, are hereby
declared not to be sales to consumers or
users and not sales for resale. Sales of
tangible personal property to persons who
are primarily engaged in selling their ser
vices shall be deemed sales to consumers
or users and therefore taxable.
(l) Services of dry cleaners, laun
deries. garages, barber and beauty shops,
cold storage and locker plants.
(m) Other services falling within the
meaning as defined in Section 1. and not
specifically excluded by Section 4.
SECTION 4 The tax hereby levied shall
not apply to the following:
(ai Retail sales and for remuneration
for services amounting to less than $50.00
in any calender month.
(b) Casual and isolated sales not made
in the regular course of business.
(c> Sales of insurance and bonds of
guaranty and fidelity.
fd> Gross receipts or proceeds derived
from funeral charges and services, medi
cal or dental services rendered, and hos
pital services.
(e> 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.
(f) 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.
(i) Gross receipts or proceeds derived
from sales or services which the munici
oality is prohibited from taxing under the
law's of the Territory of Alaska, or under
the laws of the United States: or gross re
ceipts or proceeds from the transportation
loading, unloading, or storing of cargo frorr
vessels or aircraft in foreign or intertatc
commerce, or on goods in transit or await
ing and being processed for shipment.
(j t 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, laboi
unions, or fraternal organizations.
(l) Gross receipts derived from thf
sale of real property; excepting the gros:
receipts earned as commissions by agent:
shall be taxable.
(m) 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 boa
tn u
SECTION 5 The maximum tax on thi
sale of real estate, contract constructioi
of building or residences or any singli
piece of machinery or equipment such a
a car. a boat, or an engine, shall be tei
($10,001 dollars; and, even though thi
single sale of one article may run t*
several thousands of dollars, only ttv
first five hundred ($500.00* dollars shal
be subject to tax under the terms am
provisions of this Ordinance. It is speci
fically provided, however, that sales o
supplies, ice, or oil or gas. or equipmenl
Individually or in the aggregate, shall no
be construed as falling in the exempted
class, nor shall the total sales price o
' any combination of items of merchan
dise, machinery, equipment, or good:
1 wares or merchandise, be considered a
a single sale for the purpose of securin
the exemption provided for by this Sec
tion.
* SECTION 6 Every seller making the re
‘ tail sales and every person performin
’ services, on or before the tenth day c
J each month shall make out a return fc
' the preceding month upon forms to b
provided by the City Clerk, setting fort
1 the amount of all sales and services, a
: non-taxable sales and services, and a
taxable sales and services for the precec
r ing month, the amount of the tax thereoi
' and such other information as the Cit
5 Clerk may require, and sign and transm
* the same to the City Clerk. The taxle\
" ied under this Ordinance, whether or n<
* collected from the buyer, shall be paid t
1 the seller and or persons performing se:
vices, to the City Clerk in monthly instal
3 ments at the time of transmitting the rc
'• turn, and if not so paid such tax sha
* forthwith become delinquent. In the eve*
r the tax Is not paid before delinquency i
' herein provided a penalty of five (5?
per centum of such tax shall be added 1
the tax for the first month or fractic
thereof of delinquency, and an addition
five (5%) per centum for each addition
“ month or fraction thereof of delinquen*
until a total penalty of fifteen (15%) pi
e centum has accrued. Such penalty shall 1
5> assessed and collected in the same ma;
I ner as the tax Is assessed and collected.
In addition to the aforesaid penalty, in
terest at the rate of six <6'r> per centum
per annum on the delinquent tax from
the date of delinquency until paid shall
acrue and be collected in the same man
ner the delinquent tax is collected.
Such returns shall show such further
information as the City Clerk may require
to enable him to compute correctly and
collect the tax herein levied. In addition
to the information required on returns,
the City Clerk may request and the tax
payer must furnish any information deemed
necessary for a correct computation of the
tax. Such taxpayer shall compute and remit
to the City Clerk the required tax due for
the preceding month and the remittance
or remittances of the tax must accompany
the returns herein required. If not paid
on or before the last day of each month
the tax shall be delinquent from such date,
and collection will be enforced under the
terms of this Ordinance as set forth in
Sections 7 and 9.
It shall be the duty of every taxpayer
required to make a return and pay anv
tax under this Ordinance, to keep and
preserve suitable records of the gross
daily sales together with invoices of pur
chases and sales, bills 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 subjects of tax- j
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 i
report under the terms of this Ordinance.
Ail such records shall remain in the
City of Palmer and be preserved for a
period of three (3> 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 persons 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 tax on receipts or
proceeds from the various mechanical de
vices as stipulated in Paragraph (i). Sec-,
tion 3, shall be paii. 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 TAX
Under 34c None
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65c through S1.34
$1.35 through $1.64
1.65 through 2.34
2.35 through 2.64
2.65 through 3.34
3.35 through 3.64
3.65 through 4.34
4.35 through 4.64
.03
.04
.05
.06
.07
.08
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 part
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 it
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 to
comply with the provisions of this Or
dinance, or remits or rebates to a con
sumer or user,either directly or indirectiV
and by whatsoever means, all or any part
of the tax levied by this Ordinance, or
makes in any form of advertising, ver
bally or otherwise, any statement which
infers that he is absorbing the tax, or
paying the tax for the consumer or user
by an adjustment of prices or at a price
including the tax. or in any manner what
soever, shall be deemed guilty of a mis
deameanor and upon conviction thereof
sha'l be fined not more than twenty-five
($25.00) dollars, and upon conviction for a
second or other subsequent offense, shall
be fined not more than one hundred
dollars, or imprisoned in the City Jail for
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 of
this ordinance shall be guilty of a misde
meanor and upon conviction thereof shall
be fined not less than twenty-five ($25.00)
dollars or more than one hundred ($100.00)
dollars; and upon conviction of a second or
subsequent offense shall be fined not
more than one hundred ($100.00) dol
lars or imprisoned in the City Jail not
more than thirty (30) days, or both such
fine and imprisonment in the discretion
of the City Magistrate, and shall pay the
costs of prosecution.
SECTION 10 It any section, sub-section,
clause, sentence, or phrase of this Ordin
ance is held to be Invalid, the decision
shall not affect the validity or the mean
ing of the remaining portions dl this Or
dinance. The Common Council of the City
declares that lt 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 more
sections, sub-sections, sentences, clauses r
phrases be declared invalid.
This Ordinance (hail ba in full fore# and
affect from and after the first day of
September, 1951. .
Passed and approved this 10th day CTf
August. 1951. y
CARL H MEIER
Mayor
ATTEST:
WILLIAM HEAD. City Cleric
Published. July 27; August 3. 10. 1951
posU\aiLi
BY APPOINTMENT ONLY
RAY ADAMS
PALMER
SHOE REPAIR
located near
Valley Theatre
when you see it sparkling
clean . • . You'll agree, here's
a cleaner who lives up to his
advertising. Send us your spot
ted and soiled clothes . . .
you'll be amazed at the results.
BROWN'S SHOP
quality workmanship
GUARANTEED SATISFACTION
We have a reputation for
doing the BEST work, at
most moderate cost. Quali
ty work at honest price*
keeps our repair depart
ment busy!
Buy your Diamond* dir**"!
from diamond setter and
save 1/3
NICK GOOSCHIN
Box 131, Anchorage