The evening herald. [volume] (Shenandoah, Pa.) 1891-1966, 1894-12-14
FOR THE INCONE TAX.
Preparations for Its Collection
About Completed,
THE REGULATIONS PRESCRIBED,
They Are Approved by Secretary Carlisle
and Published for the Guidance of Citi-
a zens-Returns Must be Made Before the
First Monday in March.

First Monday in March.
WASHINGTON, Dec 14.-The secretary of
the treasury has approved the regulations
prescribed by the commissioner of internal
revenue for the enforcement of the col
/ lection Of the income tax under the late
tariff act Under the regulations provided
and approved pursuant to law every citi-
| zen of the United States, whether residing
at home or abroad, and every person resid-
ing or doing business in the United States
who has an annual income of more than
| S3 500 shall make a full return of the same,
verified by his oath, to the collector of in
ternal revenue of the collection district in
which he resides or if not resident, in
which his business or property from which
| income is received is situated, ON or before
| the first Monday in March of each year.
| The first return under the law shall be
made on or before the first Monday in
March, 1895, and shall include all income
| from every source received in the year
| 1894. Guardians trustees and all persons
| and corporations acting in a fiduciary ca
| pacity are required to make similar return
| on or before the date mentioned for all
| minors, wards or beneflciaries for whom
| they act. Persons having less than 50, 800
annual income are not required to mako
| the returns but all persons having an in
| come in excess Of that amount, whether it
reaches the taxable limit of $4,000 or not,
| must make return as prescribed,
The blank form prescribed by the regu-
| latiOns for the annual returns of persons
contains a list specifying all sources of in
come and all allowable deductions, to be
| filled out by the person making the same,
| with footings for gross income and total
/ h1 Ia In
| income upon which the 2 per cent. tax will
I be assessed.
The affidavit attached to the list must
be subscribed and sworn to by the person
| making the return, and is to the effect
that the'afiiaut has included in said re
| turn all gains, profits and income from
| every source whatever received by him, or
to which he is justly entitled for that year,
! and that he is honestly and truly entitled
to make all the deductions entered on his
return, and that he has truly answered the
| interrogatories set forth on said blank
form. When completed and duly verified
by the oath of the person rendering the
same the return must be delivered by mail
or otherwise to the collector at any time be-
tween the first day of January and the
first Monday in March in each year.
The blank form contains full printed in
structions as to the manner of making re-
turn and the method of compiling the net
income for taxation. In the case of non
residents the return must be made and
filed in the manner provided for residents,
and if not so filed the collector must make
return for the non resident, making no
allowance for exemption.
If any person fails to make return in the
manner and time provided for by law, or
| oh fal or fran lt11a thn
collector shall make the return from evi-
dence obtained by summoning the person
and examining his books and all other evil
dence obtainable and shall add 80 per
cent. to the amount of tax found due as "a
penalty in case of neglect or refusal to
, ! make return, and 100 per cent. penalty in
case of a false or fraudulent return.
r 1t is provided that no part of the sal
aries, fees or emOluments of any state,
county or municipal officer is subject to
, income tax and no return thereof shall
: be made of the salary or fees of such of
: flcers. Salary received by government of
/ flcials in 1894 shall be included in their
4 first annual return, to be made on or be-
! fore the first Monday in March, 1895.
, ! Appeals, and the method thereof, are
allowed and prescribed in all cases where
q the person charged with the tax is dissat-
!, isfied with the decision of a deputy col
= lector or collector. In the first instance
the appeal is to the collector, and if dis
satisfied with his decision the appellant
may have the entire cause, with all papers
and evidence relating thereto, transferred
to the commissioner of internal revenue
for his decision
\ Severe penalties are imposed upon all
@ officers and other person who make known
in any manner any fact or particular con
3 tanned in or relating to the annual return
of any taxpayer or fact as to the sources
or amount of the income of any such per
e son.
/ ( The tax on income for the year 1894 will
e be due and payable on or before the first
z day of July next, and if not paid at that
: time the penalties will attach for non
payment. The collection Of the tax wher
; delinquent will be enforced in the sam,
@ manner as in cases of enforcement ant
G collection of other taxes.
- y Corporations are required to keep accu
e rate books OF account, and may be re
e quested to allow collectors to inspect the
same in verifying returns. If the annua
Eeturn is not filed with the collector in TIN
D time required by law the corporation max
; ing default shall forfeit IA penalty Of 81, ,OO
V and per cent u month on the tax du
' until paid,
Certain specified corporations for char
htable and like purposes, and certain say
fugs banks, mutual insurance companie
hud building and loan associations, ar
e exempt from income tax
C The tax due from salaries of officers, am
&c from pay of employees Of the United State
u win be deducted from the first excess pay
P bnent over $1,000 by paymasters and dis
r. bursing officers in paying the same.
J. Received Certificates of Election.
IS RALEIGH, n. c., Dec. l4.-Governor Car
l. yesterday issued certificates Of election {
ID Lhn following congressrnen- -nlnct. Hnrr