Chapter 187. To levy and collect an income tax on railroads in Alaska, and for other purposes
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CHAP. 187.— An Act To levy and collect an income tax on railroads in Alaska, and for other purposes. July 18, 1914.[[H. R. 9770](/us/bill/63/hr/9770).][[Public, No. 144](/us/pl/63/144).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That in addition to the normal Alaska railroads.Additional income tax on.income tax of one per centum on net income there shall be levied and collected one per centum on the gross annual income of all rail-road corporations doing business in Alaska, on business done in Alaska, which shall be computed and collected in the manner provided in the Act of Congress, approved October third, nineteen*Ante*, p. 172. hundred and thirteen, entitled “An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes,” the proceeds of which tax when collected shall be paid to the treasurer of Alaska and be applicable to general Territorial purposes.
So much of License tax abolished.Vol. 30, p. 1337.Vol. 37, p. 515.the provisions of the Act of Congress approved March third, eighteen hundred and ninety-nine, entitled “An Act to define and punish crimes in the District of Alaska and to provide a code of criminal procedure for said district,” or Acts amendatory thereof as impose a license tax of $100 per mile per annum on railroads operated in Penalties remitted.Alaska is hereby repealed, and all penalties for nonpayment thereof are hereby remitted.
Approved, July 18, 1914.