The Coconino weekly sun., 1894-12-20
THE INCOME TAX.
Regulations for Its Collection Approved-
 When the Tax Is Due and Collectible.

 When the Tax Is Due and Collectible. WASHINGTON, Dec. 14.-The secre- tary of the treasury yesterday ap- proved the regulations prescribed by the commissioner of internal revenue for the enforcement of the collection of the income tax under the late tariff act Under the regulations provided pursuant to law every citizen of the United States, whether residing at home or abroad, and every person re- siding and doing business in the United States who has an annual income of more than $500 shall make full return of the same, verified by his oath, to the collector of internal revenue of the collection dis trict in which he resides, or if not a resident in which his business or prop erty from which income is received is situated on or before the first Monday of March of each year. The first re- turn under the law shall be made on or before the first Monday in March, 1895, and shall include all in- come from every source received in the year 1894, from the 1st day of January to the 31st day of December of said year. Guardians, trustees and all persons and corpora tions acting in any fiduciary capacity are required to make similar returns for all minors, wards or benefciaries for which they act The affidavit to be attached to the list to be subscribed and sworn to by the person making the return is to the effect that the affiant has included in said return all gains, profits and incomes 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 an- swered the interrogatories set forth on said blank form. When completed and duly verified by the oath of the person sending the same must be delivered by mail or otherwise to the collector at any time between the first day of Jan uary and the first Monday of March of each year.
 The tax due from salaries of officers and from pay of employees of the United States will be deducted from the first excess payment over S4, 900 by paymas- ters and disbursing officers in paying the same, and will be paid over to the collectors of the several districts wherein such disbursing officers reside or make payments. It is provided that no part of the salary, fees or emolu- ments of any state, county or munich pal officer is subject to income tax and no return thereof shall be made of the salary or fees of such officers. Salary received by government officials in 1894 shall be included in the first an- nual return, to be made on or before the first Monday in March, 1895.
 Appeals, and the methods thereof, are allowed and prescribed in all cases where the person charged with the tax is dissatisfied with the decision of deputy collector. Severe penalties are imposed on all officers and other per- sons who make known in any manner, or any fact or particulars contained in or relating to any return of any tax payer, or any fact as to the source or amount of the income of any such per son. Collectors are strictly directed by the regulations to rigidly enforce this provision.
 The tax on incomes for the year 1894 will be due and payable on or before the 1st day of July next.