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Home My WebLink About20181121Semanko Affidavit.pdf- "-.- !/t-I-! .. ". , :;: i--|..J' Norman M. Semanko, ISB #4761 PARSONS BEHLE & LATIMER 800 West Main Street, Suite 1300 Boise, Idaho 83702 Telephone: 208.562.4900 Facsimile: 208.562.4901 N S emanko @parsonsbehle. com ecf@parsonsbehle.com Attorneys for Intervenor Avista Customer Group BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION :/21 PH l:31 IN THE MATTER OF THE JOINT APPLICATION OF HYDRO ONE LIMITED AND AVISTA CORPORATION FOR APPROVAL OF MERGER AGREEMENT CASE NOS. AVU-E-17-09 AVU-G-17-05 AFFIDAVIT OF NORMAN M. SEMANKO IN SUPPORT OF AVISTA CUSTOMER GROUP'S RESPONSE IN OPPOSITION TO MOTION TO ADMIT AND APPROVE FIRST AMENDMENT TO STIPULATION AND SETTLEMENT 1 STATE OF IDAHO ) 2 couNTY oF ADA ) 3 Nornan M. Semanko, being first duly sworn upon oath, states as follows: 4 l. I am duly licensed to practice law in the State of Idaho and before this Commission, 5 and I am an attorney with the firm Parsons Behle & Latimer and am attorney of record for Intervenor 5 Avista Customer Group ("ACG") in the above-referenced action. I make this affidavit based upon 7 my own personal knowledge, and can testify as to the truth of the statements contained herein if 8 called upon to do so. 9 2. I make this affidavit in support of AVG's Response to Motion to Admit and Approve 10 First Amendment to Stipulation and Settlement filed concurrently herewith (the "Motion"). AFFIDAYIT OF NORMAN M. SEMANKO IN ST]PPORT OF AVISTA CUSTOMER GROUP'S RBSPONSE IN OPPOSITION TO MOTION TO ADMIT AND APPROVE FIRST AMBNDMENT TO STIPULATION AND SETTLEMENT - Page I D orlt;riut L 3. Attached hereto as Exhibit A is a true and correct copy of the Statement of Purpose 2 for House Bill472 (1982), obtained from the Idaho State Legislative Library. 3 4. Attached hereto as Exhibit B is a true and correct copy of House Bill 472 (1982), 4 obtained from the Idaho State Legislative Library. 5 5. Attached hereto as Exhibit C is a true and correct copy of the House State Affairs 6 Committee Minutes (Feb. 8, 1982), obtained from the Idaho State Legislative Library. 7 6. Attached hereto as Exhibit D is a true and correct copy of the 1982 Session Laws 8 (Ch. 7, p, l0), obtained from the Idaho State Legislative Library. 9 I declare under penalty ofperjury pursuant to the law of the State of Idaho that the foregoing 10 is true and correct. 7t Further, your affiant sayeth naught. M. Semanko STATE OF IDAHO County of Ada SUBSCzuBED AND SWORN before me this 21st day of November, 2018. dT} OF 10 AFFIDAVIT OF NORMAN M. SEMANKO IN SUPPORT OF AVISTA CUSTOMER GROUP'S RBSPONSE IN OPPOSITION TO MOTION TO ADMIT AND APPROVE FIRST AMENDMENT TO STIPULATION AND SETTLEMENT -Page2 SS. ) ) ) loTAiy -a-PusLrc tA*e Pamela Woodies Notary Public for Idaho Residing at Boise, Idaho My commission expires February 25,2022 ,t (t.l r, rr4..._. li . 'r. ..fi.:', "''i'.1- "',!i:, i .'ri .r,|1,.,... 7.' i: I ?.- I : i ; ,rii!'l ; : "'-.'..',i.ft,jii,...i,i,,.:J CERTIFICATE OF SERVICE I hereby certify that a true and correct copy of the foregoing document was served on the following on this 2lst day of November,2018 by the following method: Larry A. Crowley, Director The Energy Strategies, Inc. P.O. Box 5146 Boise, ID 83705 crowleyla@aol.com Peter J. Richardson Richardson, Adams, PLLC 515 N 27th Street Boise, ID 83702 peter@richardsonadams. com Benjamin J. Otto Idaho Conservation League 710 N. 6th Street Boise, ID 83702 botto@ idahoconservation. org Elizabeth Thomas, Partner Kari Vander Stoep, Partner K&L Gates,LLP 925 4th Ave., Ste. 2900 Seattle, WA 98104-1158 liz.thomas@kl eates.com kari.vanderstoep@kl gates. com dirk.middents@kl gates. com Ronald Williams Williams Bradbury, PC P.O. Box 388 Boise, ID 83701 ron@,wi lliamsbradbury. com U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery Electronic Mail or CM/ECF U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery Electronic Mail or CM/ECF X U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery f Electronic Mail or CM/ECF TX U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery Electronic Mail or CM/ECF X U.S. First Class Mail, Postage PrepaidtrtrU.S. Certified Mail, Postage Prepaid Federal Express fl Hand Delivery f Electronic Mail or CM/ECF XtrtrtrX XtrtrtrX AFFIDAVIT OF NORMAN M. SEMANKO IN SIJPPORT OF AVISTA CUSTOMER GROUP'S RESPONSE IN OPPOSITION TO MOTION TO ADMIT AND APPROVE FIRST AMENDMENT TO STIPULATION AND SETTLEMENT - Page 3 David J. Meyer, Esq. Vice President and Chief Counsel of Regulatory and Government Affairs Avista Corporation 14l I East Mission Ave. Spokane, WA99220 david. meyer@avi stacorp. com avistadockets@avistacorp. com Linda M. Gervais Senior Manager, Regulatory Policy Regulatory Affairs P.O. Box 3727 MSC-27 Spokane, WA99220 Linda. gervais@avistacorp.com Brandon Karpen Deputy Attorney General Idaho Public Utilities Commission 472 W Washington Boise,ID 83702 Brandon idaho.sov Washington and Idaho Northern District Counsel ofLabors Danielle Franco-Malone Schwerin Campbell Bamard Iglitzin Lavitt LLP l8 W Mercer Street, Ste. 400 Seattle, WA 98119-3971 law.com Dr. Don Reading 6070 Hill Road Boise, ID 83703 dreadin g@mindsprine. com XT U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery f Electronic Mail or CM/ECF X U.S.First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery Electronic Mail or CM/ECF U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery Electronic Mail or CM/ECF U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery Electronic Mail or CM/ECF X U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery Electronic Mail or CM/ECF trtrtrX xtrtrTX XTntrX AFFIDAVIT OF NORMAN M. SEMANKO IN SUPPORT OF AVISTA CUSTOMER GROT'P'S RESPONSE IN OPPOSITION TO MOTION TO ADMIT AND APPROVE FIRST AMENDMENT TO STIPULATION AND SETTLEMENT -Page 4 Brady M. Purdy Attorney at Law 2019 N. 17th Street Boise, lD 83702 bmpurdy@hotmail.com Ganick L Baxter Idaho Department of Water Resources 322F'. Front Street P.O. Box 83720 Boise,ID 83720-0098 Garrick.baxter@idwr. idaho. gov deani miller@cableone. net carol. hauen@clearwaterpaper. com marv@malewallen.com j o hn j acob s @ c I earwate rp aper. com david. wren@ clearwaterpaper. com nathan. smith@clearwaterpaper. com Patrick. ehrbar@avistacorp. com j scarlett@hydroone. com U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery Electronic Mail or CM/ECF U.S. First Class Mail, Postage Prepaid U.S. Certified Mail, Postage Prepaid Federal Express Hand Delivery f, Electronic Mail or CM/ECF Electronic Mail or CM/ECF Electronic Mail or CM/ECF Electronic Mail or CM/ECF Electronic Mail or CM/ECF Electronic Mail or CM/ECF Electronic Mail or CM/ECF Electronic Mail or CM/ECF Electronic Mail or CM/ECF XtrTtrX xtrtrI XXxXXxxx N M. Semanko AFFIDAVIT OF NORMAN M. SEMANKO IN SUPPORT OF AVISTA CUSTOMER GROUP'S RESPONSE IN OPPOSITION TO MOTION TO ADMIT AND APPROVE FIRST AMENDMENT TO STIPULATION AND SETTLBMENT - Page 5 4813-1386-8416v2 EXHIBIT A C ! STATEMENT OT PURPOSE RS 7704 The amendment al1ols forei regulation by the Idaho Pu to acquire electric utility property in such property is not utility, but al.lows regulated ldaho pubL obtains authorization of t Commiss ion. this state the FISCAL .There is no fiscal impact on the state. STATE}INNT OF EXHIBIT B 1 2 3 4 5 6 7 8 9 lpgislature of the State of ldahol lSecond Regular Seeeion lPorty.sixth legislature rII MIE HOUSE OF REPRASEMTATXVES IIOUSE RfLL NO. 472 BY RI;SOURCES A}ID COIISERVATTON COII}TITTNE A}.I ACT RETATING TO ACQUISITION OF AN ELECTRIC UTILITY IN THE STATE OT IDAHO; AI.IENDING SECTIoN 6r-327, rDAHo CoDE, T0 TIMIT THE AppLICABItTTy T0 PUBLIC UTILITY PROPERTY ONLY, A}ID TO AttOW TRANSFER OF PUBTIC I.'TILITY PROPERTY TO A TOREIGN COOPERATIVE ELECTRICAL CORPORATION iIIIEN AUTHOR- IZED BY T}IE IDAHO PUBLIC UTILITIES COMMISSION. Be It Enacted by the LegislaLure of the StaLe of Idaho: SECTION 1. That Section 6l-327, Idaho Code, be, and the same is hereby amended Eo read as follows: 67-327. ELECTRIC UTILITY PROPERTY -- ACQUTSTTION By CERTAIN PITBLIC AGENCIES PR0HIBITED. No title to or interest in any public utility (as suchterm is defined in chapter l, title 61, Idaho Code) property located in, ai"tiiUution orsupply of electric por,rer and energy to the public or any portion thereof,shall be transferred or transferable to, or acquired by, directly or indi-rectly, by any means or device whatsoeverr atry governnent or municipal cor-poration, quasi-municipal corporation, or governmental or political unit, subdivision or corporation, orSanized or existing under Lhe laws of anyother staLe; or any person, firm, association, corporation or organization acting as Lrustee, nominee, agent or representative for, or in concert or arrangement withr aoy such government or municipal corporation, quasi-municipal corporation, or governrnental or political unit, subdlvisionor corporation; or any company, association, organization or corporaEion, organized or existing under the laws of this st,ate or any other sLaLe, whose issued capital stock, or other evidence of ownership, membership orother interest therein, or in Lhe property thereof, is owned or controlled,directly or indirectly, by any such government or nunicipal corporation, quasi-municipal corporation, or Boverrurent,al or polltical unit, subdivisionor corporation; or any company, association, organization or corporation, organized under the laws of any other state, not coming under or within Lhedefinition of an electric public utility or electrlcal corporation aE con-tained in chapter 1, title 61, Idaho Code, and subJect to the jurisdiction, regulation and control of the public utilit,ies commission of the state oJIdaho under Ehe public utilities law of this statebit the Lransfer of a suchtoacoveeectricacorporation gr_genited under the lawq llq !!!9!!q l0ll t2 r3 14 15 15 17 r8 19 20 27 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 t state which has amo its members mutual 38 trical co rations torco ,ve e the laws of the state of fdaho an do b this state if su zation from the lic uti ities commigsi 1 39 40 4t to sect n 28, Idaho Code. c uti 1 o ta au EXHIBIT C STATT AFFAI RS COI4I,IITTEE HINUTES FEBRUARY 8, I 982 PRES ENT: Rm 350, 3:00 p.m Al'l members of theSenator Dobler. committee were present except for Chairman Swenson cal'led the meetlng to order. Senator Yarbrough moved andthe ml nutes of the prevl ouswritten. Mot{on carried. Kl ebert secondedbe approved as Senator meetl ng HOTION: Senator Swenson reported t0 the committee that he had heard f rom Congressman Craig on H. R. 4861 deal ing w'lth YCC and YACC, and he i s aga l nst the bi 1 'l , but does f avorthe concept. At this t{me, he is stil I waltlng to hear from Congressman Hansen. Dl ane P1 asti no appeared before the commi ttee once moreto answer some questions brought up by the Independent Insurance Agents at the previous meetlng. Senator Yarbrough moved and Senator Ki ebert secondedthe appoi ntment of D{ ane P'l ast{ no as Dl rector of the Insurance Fund be sent out with a "do confirm" recommendati on. Moti on carrl ed. HOTION: RS 7961C'I ESTABLISH A COMMITTEE TO UNDERTAKE A STUDY RELATING TO INDIAN AFFAIRS ISSUES. Sena+or Merrill exp'lalned th'ls legls'latlon wouldcreate a study committee under'leglslative councl'lto study issues relatlng to Indlan affa'lrs. Senator Twi I egar movedthe appoi ntment of Mrs. f or Pardons and Paro'le, Motion carr{ed. and Senator Ki ebert secondedEllle A. Kiser to the Commissionbe sent out ''1ui thout recommendati on " '' Senator Budg'legls'lation, action slncedegree by th e sta espeIndie U.S ted he had some concerns regardlng thecla'lly wlth lt asking for leglslat'lve an af f alrs are regu'lated to a great. Government. A lengthy discussion fol lowed regardlng rhese problems. State Affalrs Mlnutes Larrtrlb re9u a rea 2 Feb. 8, 1 982 rney for the Shoshone-Bannockhat the U.S. Government dldaffalrs. However, there werecould dlscussi such as, taxes andnd by these dlscusslons perhaps yEea I atst c ho hawk cknowl ee mosthat the , atto dged t Indlan ta tesr aourt s The other representatlves of the trlbes Present also expressed thelr deslre for thls study commlttee. Senator Klebert moved and Senator Twllegar seconded thls RS be sent f or I ntroductl on. I'lotl on carrl ed. natural resourceavoid golng to c PO}IERS & DUTIES OF THE STATE HISTORICAL SOCIETY BOARD OF TRUSTEES. HOTION: RS 7834 MOTION: RS 78s8 Senatorthe Boar Idaho Stfunctl on deslgnat and tha wou readas dl y expl a Tru s tee e0rgra p e been Marl edofate Gs hav lon. ln ed thls leglslatlon wouldto perform the functlons o allowf the2 these s h a lc Names Boards. Slnce 197 ssumed under gubernatorlal Senator Yarbrough meved and Senator Rlsch seconded thls RS be sent for introductlon. I'lotlon carrl6d. PROVIDING STATE RECOGNITI0N 0F THE DELAI'IAREs. Charlotte Slmmons e on behal f of thl s I egl sl atl ontlon as a trlbe ln the state of no recognltlon of these Indlans annot reielve any of the beneflts'ther Indl ans. She al so feel s I t retalnl ng thel r cul ture and whlc Idah I anguage. Thelr attorney, l'lr. Park commlttee to glve favora s, bl also spoke asklng thee conslderatlon to thls RS. spok cogn Ih asks for reo. There hasas a result tt ls avallableld be beneflcl been hey .ctooal ln Senator Swenson commented thata problem that should be studlethat was earller dlsucssed on I thl sd ln ndla ktsla bes n9th o rvll,l a woul d seem to bethe study commltteen affalrs. n 0sborne, representla resol ution statlngd the representatlves the Shoshone-Bannocey opposed thts leglf the other four trl rl be,tlon pre sen t. Senator Budge moved and Senator }ll I I I ams seconded thl s RS be held. Motlon carrled.MOT I OII : I Sta te Affa i rs Ml nutes RS 79.lB l'lOTION: sB I 284 lll0TION: HB q7? r40TI0r'r: Jim l,leatherby, Association of Cities,legislation whjch wl'l I provide for ayear reg i strati on perl od f or a'l I c I ty 'lained theorm fourctors. Senator Yarbrough secondedpass" recommendatlon. l{enson,a rma n 3-Feb. B, 1982 14EMORIAL: L0CATE A REPLACTHENT PR0DUCTI0N REACT0R I N I DAHO. Senator Fl oyd expl a i ned thi s I egl sl at'lon was to encourage the Secretary of Energy, and Congressto locate a Replacement Production Reactor in Idaho,creating 3500 new iobs and enhancing Idaho's economy. Senator Yarbrough moved and Senator l,ll I I i ams secondedthi s RS be sent f or introduction. I'lotion carried. CITY ELECTI0NS: PR0VI0E A UNIF0Rl\4 F0UR YEAR REGISTRATI0N FOR CITY ELECTORS. expunifel e Senator Twi 1 egar moved and Senator Yarbrough secondedthis bll'l go out with a "do pass" recommendatlon. 14otion carried. RELATING TO ACQUISITION OF AN ELECTRIC UTILITY IN THE STATE OF iDAHO Ted Springer explained the legislation which will a'l'low foreign entit'ies not subJect to regulatlon by !he Idaho PUC to acquire electrlc utll 1ty property 1n thi s state if such property is not owned by a regulated Idaho publ ic utll ity, but al lows the transfer of property bwned by a regulated 'Idaho publ ic util ity if the ut'll i ty obtal ns authorization of the Idaho PUC. Senator Tw'l'legar movedthis b.t1'l go out withMotion carried. l,leeting adjourned at 5:,l5 p.m. eon anda "do I l o er v u n ec re ary i i I I Ii EXHIBIT D 10 IDA}{O SESSION LAI{S c. i'82 c, 8 '82 LrusLee, a rrangem€ qua s i -mur divi.sion corporatiother suship, m€ Lhe reo f ,gove rn ner SOVe rnmer comPany,laws ofan electr cha pte rregulaticof Idahoins hereipubl ic ur thq-_ laws ProfiL orof Lhe stutilirv hsicn of t App roved The term "frozen dessert machine" shall mean tlre freezer or oLher dev i @ i sr8 r",tig;its for f ro;Af',tes s e r t,-, re. f r;i; Lo a solid or semisolid consistency and are .{i:Sltg$gq-.__S4gt}Sg___9! @plant" shall mean any place, building or sLrucLure wherein milk or cream, wiLh or *-ilhout olher consLituenls,shall be mixed or processed for resale !o ice cream factories; pro- vided, thaL any duly licensctt ice cream factory may carry onr as a part of his business, the business of mix making planl wiLhouL heing required Lo pay therefor, addirional Iicense for so doing. The cerm "reprocessing pIanL" shall mean any place, building orslructure wherein a cheese producL is made by comminut.ing and mixing one or more lots of cheese of Lhe same variety or o[ differen! varie-Lies inLo a homogenous, plasLic mass wilh or rrilhout rhe addirion of waLer and emulsifying a8enLs. The Lerm "casein plant" shall mean any pIace, building or struc-ture wherein casein is manufacLured for saIe.The term "poudered milk plant" shall mean any place, building or strucLure $herein milk or any producl of milk is processed by evapo-raLing or removin8 therefrom Lhe rraler or moisLure contained Lhcr:einto a point where the produc! may be handled as a dry product. Approved I'ebruary i8, 1982. CIIAPTIiR 7(II.B. No.472) AN ACT REIATING T0 ACQUISITION 0r AN ELICTRIC UTiilTy IN Tlt[ STATE 0F IDAIIO; AI{ENDING SECTIoN 61-327 r rDA}ro CoDE, TO LI}IIT THE APPLICABII.iI'Y 1'0 PUBTIC UTILITY PROPERTY ONLY, AND TO ALLOLI TRANSEER OF PUBLIC UTITITY PROPERTY TO A FOREICN COOPERATIVE EI,ECTRICAL CORPORATION ttlllEN AUTHORIZED BY TIE IDAH0 PUBTIC UTILITIES CO]l]lISSl0N. Be It EnacLed by rhe Legislature of rhe Srare of ldaho: S8CTI0N l. That Seclion 61-327, ldaho Code, be, and rhe same ishereby anrended to read as follows: 61-327. ET.ECTRIC UTILITy pRopERTy ACQUTSITI0N By CERTAIt{ PUBTIC AGENCIES PRoHISI'rED. No ciLle !o or inleresr in any bl icutili.as such Lerm is de Lirle 61 Idaho Code p roPe rty s staLe is used in the general otr'rans- REI,ATINC SPECI PART- IDA}IO TIVE rl Be IL f,na SECTI hereby am 63-30(a) Whene I i.able fsUate, upyear, whtaxation under thihim roincludes amission, distribuLion or supply of eleclric pouer anrl (}nergy co Lhepublic or any portion Lhereof, shaIl be Lransferred or Lransferableto, or acquired by, directly or indirecLlyr by any means or device$hatsoever, any governnent or municipal corporaLion, quas.i-municipalcorporaLion, or governnenCal or political uniL, subdivision or corpo-raLion, organized or existlng under Lhe 1.ar,us of any other staqei orany person, firm, associaLion, corporaLion or organizaLi.on acLing as c. 7'82 eezer or other serfire-TroiE;;-exdiqa or ce, brrilding or consLituents, faclories I pro- rry otr, as ar wiLhout being n8. , huilding or ting and mixing fferenc varie- the addiLion of int or st.ruc- ce, building orsed by evapo- ntained therein oduct. IATE 0F IDIUO; PPLICABTTITY TO \{SFER OT PUBLIClL CORPORATION isr0N. lnd the same is )N BY CERTAIN! in any publil , idaho C*ode) :rBtion, trans-I energy to thc( Lransferable neans or device truasi-municipa Iision or corpo-rer sLatei 0r rLion aclin8 as 6, 8'82 IDAHO SIiSSION LAWS 11 trusfee, nominee, aScnL or represenLative for, or in concerL or arrantemenL rrrith, any such governmen! or municipal corPoration rquasi-municipal corporaLion, or governmental or poliLical unit, sub- division or corporaLion; or any company, association, organizaf,ion or corporation, organized or exisLing under t.he laws of this sLate or any other state, whose issued capiEal st.ock, or other evidence of owner-ship, memtrership or oLher interest therein, or in the property thereof, is owned or controlled, directly or indirectly, by any such governrnent or municipal corporaLion, quasi-municipal corporation, or governmenLal or policical unit, subdivision or corporaLion; or any company, associaIion, organization or corporaLion, organized under the Iaurs of any oLher slaf,e, nol cominS under or riLhin the definition of an electric public utility or elecLrical corporat.ion as contained inchapter I, tit le 6l , ldaho Code, and subjecu to Lhe jurisdiction, regulation and conLrol of the public ulilities commission of Lhe stat,eof ldaho under the public uLili.t.ies law of this state such aus o r stsLe 1C amo iLs members mutua nOn-rofiL or tive electrical co ra o of staLe of aho atu s Approved February 18, 1982 CIIAPTER 8(ll. B. No. 499 ) AN ACT RELATING To INC0ME TAXIiS; A|IENDIIG SECTIOI{ 63-3029, IDAHO CoDE, TO SPECITICAI,LY EXTEI{D T}TE CREDIT TOR TAXES PAID TO ANOT}(ER STATE TO PART.YEAR RESIDENTS IN REOARD TO INCOHE EARI{ED U{ILE RESIDINC IN IDAHo; DECTARING AN EITERGENCY AND PR0VIDINC A Rf,TIOACTIVE EfI'EC- TIVE DATE. Be IL EnacLed by the Letislalure of the StaLe of ldaho: SECTION l. ThaL Section 63-3029t ldaho Code, be, and lhe same is hereby amended to read as follows: 63-3029. CREDIT FOR INCO}IE TNGS PAID ANOTIIER STATE OR TERRITORY.(a) Whenever a resident p€rson, excluding corporations, has becomeIiable for income tax !o anolher state, as a nonresident of suchstate, upon his Laxable income, or any part Lhereof, for lhe laxableyear, which is derived from sources lrithout. Lhis sLaLe and subject Lotaxalion under this chapter, Lhe amount of income Lax payable by him under this chapt"er shall be crediled tltith the income tax so payable byhim !o such oLher state or lerriLory. "Income tax to another stalet'lncludes only a Lax rnrposed by one of lhe Uniued StaLes, a possession orationco n