Name: Leslie Nerland City: Fairbanks District: 21 Occupation: Merchant, Banker Born: March 11, 1902 - Dawson City, Yukon Territory, Canada Death: February 18, 1992 - California Alaska Resident: 1930 - 1988 Convention Posts: Chair, Committee on Finance and Taxation Member, Committee on Resolutions and Recommendations

Quote from the Constitutional Convention:

JOHNSON: Mr. Nerland, in this exemption clause, suppose that a nonprofit organization owns some income-producing property that it wasn't using for its own purposes but was renting out and getting income from, would that property be subject to taxation or would it be exempt?

NERLAND: It would be subject to taxation.

HELLENTHAL: Mr. President, why was the word "cemetery" put in there?

BARR: I looked over quite a few of these constitutions, and I might say it was put in there through tradition more than anything else; however, I will point out, it says nonprofit cemeteries. Of course, there are some cemeteries out in the large cities that do make a profit. Most of the constitutions provide a list of exemptions from taxation, and some of them have quite a long list. We have picked out those that were commonly exempted; these are practically in every constitution. I suppose that is through public demand or opinion that they are included.

HELLENTHAL: We've gotten along in Alaska for 50 years, cemetery property has never been exempt, and I know of no crying demand for exemption of cemetery property, do you, Mr. Barr?

NERLAND: I'd say it's a "dead" issue. (Laughter)

-Delegates Leslie Nerland, Maurice Johnson, Frank Barr and John Hellenthal, Day 55 of the Constitutional Convention, speaking about exempting non-profit cemetaries from taxation.