IMPORTANT CHANGES
INCOME TAX LAW
TREASURY DEPARTMENT
INTERNAL REVENUE SERVE'E
OFFICE OF THE COLLECTOR,
TACOMA. WASH.
Tacoma, December. 12. 1921
TO THE EDITOR NOME NUGGET:
The following statement is issued
by Collector of Internal Revenue
Hums Poe. for the District of Wash
"Enactment of new revenue legis
lation has brought to the offices of
Collectors of Internal Revenue a
flood of inquiries regarding various
provisions. Th*- Revenue Act of
1921 became effective November 29.
1921. ‘'unless otherwise provided
“To avoid error in the preparation
of their returns and later difficulties
with the Bureau of Internal Revenue,
taxpayers are advised to carefully
note the changes and when they be
come effective.
"The excess profits tax is repealed
as of January 1. 1922. The rates
for 1921 are unchanged
“The surtax rates for the calen
dar year 1921 are unchanged, and
range from 1 per cent on the amount
of net income between $5,000 and
$6,000 to 65 per cent on the amount
of net income in excess of $1,000,009
For the calendar year 1922 the sur
tax rates range from 1 per cent on
the amount of net income between
$6,000 and $10,000 to 50 per cent
on the amount by which the net
income exceeds $200,000.
“The exemption allowed for a de
pendent is increased from $200 to
$400. Married persons living with
husband or wife and heads of fam
ilies are allowed a personal exemp
tion of $2,500 (instead of $2,000)
unless the net income is in excess of
$5,000. in which case the personal
exemption is only $2,000. The act
provide* that in no case shall the
reduction of the personal exemption
from $2,500 to $2,000 operate to
increase the tax which would be
payable if the exemption were $2,500
by more than the amount of the net
income in excess of $5,000. This
is to overcome the disparity in the
case of two taxpayers, one of whom
is just within the lower $2,000 ex
emption end the other jast within
the higher $2,500 exemption.
| "Single persons, and married per
I sons not living with husband or wife.
I are allowed an exemption of $1,000.
I N’on-resident aliens are allowed a
j single personal exemption of $1,000.
! Persons having gross incomes for
1021 of $5,000 or over are required
to make a return, regardless of the
amount of net income
"Provision is made for the repeal
as of Jan. 1. 1022. of the tax on
stockholders of a personal service
corporation as such. After that
date such corporations are to be tax
ed in the same manner as other cor
porations .
The income tax on corporations
for the calendar year 1022 and
thereafter is increased from 10 to
124 per cent. The $2,000 exemp
tion hereafter allowed corporations
is to be granted only to those cor
porations whose net income is $25,*
000 or less.
"Many persons are under the Im
pression that the taxes ou ice cream,
soft drinks, etc., monthly returns
of which are required, have been
repealed with the enactment of the
new act. These taxes remain in
force until the end of the calendar
year 1921.
“No change is made in the tax on
admissions, except that after Janu
ary 1, 1922 there will be no tax
where admission is 10 cents or less.
Effective Jauuary 1. 1922 the follow
ing taxes are also abolished; on
musical instruments, sporting goods,
chewing gum, portable electric fans,
thermos bottles, far articles, pleas
ure boats aud pleasure canoes (un
less sold for more than $100), toilet
articles, medicines and numerous
articles of apparel.
“On and after January 1. 1922
the tax on various works of art is
reduced from 10 per cent to 5 per
cent, the tax on caudy from 5 per
cent to 3 per cent and the tax on
carpets, rugs, trunks, valises, purses,
fans, etc., from 10 per cent of sales
price in excess of specified amounts
to 5 per cent of sales price in ex
cess of specified amounts.
‘The tax on parcel post packages
is eliminated effective January 1.
"The new act provides that no tax
payer shall be subjected to unnec
cessary examinations or investiga
WRIGLEY'S bas steadily
kept to the pre-war price.
And to the same high stand
ard of quality.
No other goody lasts so
long-costs so little or does
so much for you.
Handy to carry—beneficial
In effect—full of flavor—a
solace and comfort for
young and old.
THE FLAVOR
LASTS
lions, and only one Inspection of his
books or accounts shall be made for
each taxable year unless the taxpay
er requests otherwise, or the Com
missioner notifies the taxpayer in
writing that an additional inspection
is necessary.
"The period for filing returns on
the calendar year basis is from Jan
uary 1 to March 15. 1922. This
year, as last, the tax may be paid in
full at the time of filing the return
or in four equal installments, due
[on or before March 15. June 15th.
September 15 and December 15.
"Copies of the revenue act may
be had by application to the office
of Collector of Internal Revenue,*
Tacoma. Washington."
The Daily Telegraph Bulletin and
Weekly Nugget delivered hv carrier.
Per month S2.00
NKW (iAMK LAWS
DRUM: PENALTIES
Copies of the recently passed gamo
laws received at this office are as
District One includes the Aleutian
Islands, Alaska Peninsula and neigh
boring islands, and Southeastern Al
aska. mainland and islands from Ya
kutat Bay to Dixon Entrance.
District 2 includes the mainland
and islands from Yakutat Bay, Gclf
of Alaska. Iliamna Lake, and Bristol
Bay northward to the headwaters of
the streams flowing into the Arctic
ocean north o fthe sixty eighth par
allel of north latitude.
District 3 includes the region
drained by the streams entering the
Arctic Ocean north or the sixty-eigh
th parallel of north latitude.
Unprime Pelts—No land fur-bear
ing animal shall be killed when its
pelt is unprime.
Open Seasons—The black, glacier
and cinnamon bear, wolf, wolverine,
squirrel, marmot, carying hare (rab
bit) and Arctic hare may be killed
at any time.
The following fur bearing animals
may be killed in the specified dis
tricts during the following open ssa
District!.—Muskrat, December 16
to April 30. both dates* inclusive.
Beaver, December 1 to March 31,
both dates inclusive.
Marten, November 16 to March 31.
both dates inclusive.
Mink, otter <land> and weasel,
December 16 to March 31.both dates
Fox and lynx, December 1 to Feb
ruary 2S. both dates inclusive.
District 2—Muskrat. December 1
to May 31, both dates inclusive.
Beaver, Marten, mink, otter and
weasel, November 16 to March 31,
both dates inclusive.
Fox and lynx, December 1 te
March 15, both dates inclusive.
Artificial Lights and Shooting—
The killing of any of the following
land fur bearing animals, viz. white
fox. blue fox. red fox, mink, marten,
weasel, otter, (land), muskrat, and
beaver by use of a jack or pit lamp
or any other artificial light, or by
shooting with either a rifle, shotgun
or pistol is prohibited at all times.
Traps—The killing of any land
fur bearing animal at any time by
means of the trap or device known
as klips or by means of any steel
bear trap or any other trap with Jawa
having a spread exceeding eight in
ches is prohibited.
Dogs—The use of dogs for pursu
ing or killing any land far bearing
animal for which a close season is
prescribed for any period is prohibl
Poison—The killing of any land
fur bearing animal by means of
strychnine or poison is prohibited at
all times.
Seizures—All skins of land fur
bearing animals killed in violation
of these regulations found in the
possession of any person in Alaska
shall be served by wardens and other
officers designated by the Secretary
of Agriculture or other officers au
thorized by law and such wardens
and other officers shall hold said
skins for such disposition as shall
be ordered by the court having juris
diction of a salt for condemi ation
and forfeiture thereof.
Shipments of fur from Alaska
whether shipped as personal baggage
or otherwise will be subject to ex
amination by proper authorities and
may be detained if the shipment was
made In violation of these regnla
Shipments of Purs—Shipments of
furs consigned to points outside of
Alaska which may be made at any
time, should be reported on appro
priate blanks which will be supplied
for that purpose.
On and after September 1, 1921,
all regulations for the protection of
land fur bearing animals In Alaska
made and published under authority
of the Alaska fur law prior to the
regulations hereby made and pub
lished shall be and are hereby re
Hard Times Danoe
Celebrating
EAGLES
Twenty Fourth
ANNIVEBSARV
SATURDAY
February 4, 1922
LARGE
Eagle Hall
9:30 P. M. Sharp
Adm. Gentlemen $ 1.50
Ladies Free
WANTS NEWS OP
STANLEY GCRNKY
Thos. M. Gurney, of 2162 Lemo
yne Avenue, Los Angeles, California,
wishes to ascertain the present
whereabouts of Stanley C. Gurney,
a resident of this section of Alaska
in the early days. Anyone posses
ing the desired information will
confer a favor by communicating
with the Nugget or the inquirer di
Lsgal Blanks, all kinds, for sale ut
the Nuget Office.
TEXT OF NEW ASSESSMENT LAW
Following is the full text of the
new annual assessment work law,
passed recently by the present Con
. (Publio—No. 64—67th Congress) .
(H. R. 4813.)
An Act changing the period for do
ing annual assessment work on un
patented mineral claims from the
calendar year to the fiscal year be
ginning July 1 each year.
Be it enacted by the Senate and
House of Representatives of the
United States of America in Congress
assembled. That sections 2 of “An
Act to amend sections 2324 and 2325
of the Revised Statutes of the United
States concerning mineral lands,” ap
proved January 22„ 1880, be, and the
same Is hereby, amended to read as
follows:
SEC. 2 That section 2324 of the
Revised Statutes of the United States
be amended by adding the following
words ‘Provided, That the period
within which the work required be
done annually on all unpatented min
eral claims located since May 10,
1872, including such claims in the
Territory of Alaska, shall commence
at 12 o’clock meridian on the 1st
day of July .succeeding the date of
location of such claim: Provided
further, That on all such valid exist
ing claims the annual period ending
December 31, 1921, shall continue
to 12 o’clock meridian July 1, 1922..”
Approved, August 24, 1921.
ALL TOGETHER NO W-P ULL !
Spit on your hands, get a good hold on the Seward Peninsula
bonds of affiliation, and pull 'em up closer. A chain may be
only as strong as its weakest link, BUT WITHOUT A CHAIN.
THERE IS NO STRENGTH AT ALL.. .Even a ptarmigan and
a timber wolf know there is power in E Plnribus Unnm.
For a long time the different localities of this District hare
been backsliding into little hermit villages; there has been a
fi*|ghtful lack of co-ordination. We have pulled at Congres
sional influence from every point on the compass, with the re
sult that we haven't gotten anywhere. We have been like
some dog teams we all know of: “Geeing” and “Hawing”
when the command was Straight Ahead.
The NUGGET wants a weekly news letter from every settle
ment in the District. It wants to print your activities, social
and otherwise, and it wants the feelings and expressions of
▼our community on the big issues confronting us all. It
wants your support by subscription. A larger paper means a
better paper Buy it; read it, and send us your suggestions
as to how to better it. We would like to be a perfect mirror
of the Peninsula's thoughts and desires. This will require
teamwork.
Just laying back there in your cabin, grumbling and growl
ing to yourself wont help any. Clear, constructive criticism,
though, when given the light of day may accomplish wonders.
Get together. Appoint someone in your community ns cor
respondent and let the World know yon haven’t hibernated tor
the winter. We might suggest that yonr local school teach
ers be interested in writing up your activities, and we will
make substantial remuneration for their literary labors.
Interest is what we want. The country is interested in us>
Let’s show them we are Interested in ourselves.
Subscribe for the Nugget
$1.00 Per Month