72 U. S. BUREAU OF FISHERIES 



as the net income is determined under the Federal income tax law, except that 

 no deduction shall be allowed on account of interest on bonds or money bor- 

 rowed except on account of other Territorial taxes paid. 



(g) Salteries: Fifteen (15) cents per one hundred pounds of mild cured red 

 king salmon: five (5) cents per one hundred pounds on mild cured white king 

 salmon: ten (10) cents per one hundred pounds on salted codfish: two and one- 

 half (2^2) cents per one hundred pounds on all other salted and mild cured 

 fish. 



(7)-) Fish traps, fixed or floating, two hundred ($200.00) dollars per annum, 

 so-called dummy traps included: and an additional tax of two (.$2.00) dollars 

 per one thousand shall be paid on all fish caught in any one trap in excess of 

 one hundred thousand (100,000). 



(i) Gill nets and stake nets, two ($2.00) dollars per 100 fathoms or fraction 

 thereof. 



(j) Seines, ten ($10.00) dollars for the first one hundred fifty (150) fathom.s. 

 and five ($5.00) dollars additional for each twenty-five (25) additional fathoms 

 or fraction thereof. 



(k) Fishermen who are not residents of the Territory, five ($5.00) dollars 

 per annum. The term " fishermen "' shall mean to include all persons employed 

 on a boat engaged in fi.shing. This tax on non-resident fishermen shall continue 

 only until January 1. 1924. 



9th : Cold stordf/e plants. 



Doing a business of one hiindred thousand ($100,000) dollars per annum or 

 more, five hundred ($500.00) dollars per annum: doing a business of seventy- 

 five thousand ($75,000.00) dollars per annum and less than one hundred 

 thousand ($100,000) dollars, three hundred seventy-five ($375.00) dollars per 

 annum: doing business of fifty thousand ($50,000.00) dollars and less than 

 sevent.v-five thousand ($75,000.00) dollars per annum, two hundred fifty 

 ($250.00) dollars per annum: doing business of twenty-five thousand 

 ($25,000.00) dollars and less than fifty thousand ($.50,000.00) dollars ])er 

 annum, one hundred twenty-five ($125.00) dollars per annum: doing business 

 of ten thousand ($10,000.00) dollars and less than twenty-five thousand 

 ($25,000.00) dollars per annum, fifty ($50.00) dollars per annum: doing busi- 

 ness of four thousand ($4,000.00) dollars per annum and less than ten thousand 

 ($10,000.00) dollars per annum, twenty-five ($25.00) : doing business under 

 four thousand ($4,000.00) dollars per annum, ten ($10.00) per annum. 



The " annual business " under this subdivision shall be considered the gross 

 amount received for the product and for storage of produce for others. 



10th: Fish Imyers (dealers in fresh fish), one-tenth of one per cent per 

 pound on fish purchased, except for sale at retail, whether or not the fish buyer 

 operated a cold-storage plant. 



11th: («) Fi.sh-oil works and fertilizer plants, forty (40) cents per fifty 

 (50) gallon barrel for oil and forty (40) cents per ton for fertilizers and fish 

 meal. 



(&) Whale oil, fifty (50) cents per fifty (50) gallon barrel for oil. and fifty 

 (50) cents per ton for fertilizer. 



, WATER-POWER PROJECTS IN ALASKA 



There was referred to the bureau from the Federal Power Com- 

 mission in 1928 one application for a permit for a water-power 

 project in Alaska, on Lagoon Creek, at Port Wells, about TO miles 

 west of Valdez. Assistant Af^ent Shirle^^ A. Baker made an examina- 

 tion of the locality, and on the basis of his report the bureau advised 

 the commission that it appeared that the proposed project would not 

 interfere with the protection or utilization of fishery resources, and 

 therefore no objection would be made to the fjrantino; of the permit. 

 As in i)revious ca.ses, however, it was su<j^<;ested that a clause be 

 inserted in the permit that no rio:hts are granted contrary to the 

 fisher}' laws of Alaska or the reoulations made in pursuance thereof 

 by the Secretary of Commei-ce. 



