The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1895-01-29
COLLECTING raE lsCoxs rAx

1he Col1eetoR Of Internal Rovonuo Pre-
pairing 60 KnfeFos the Law.
washington City, AIN. 8.-Conmiss1one
Miller. of the internal revenue bureau. has
prepared . notice. copies Of which win be
posted In all the cities and towns through
out the country. notifying those who come
within the provisions Of the income tax
Law OF their duty In the premises The
law makes an appropriation Of $4,000 for
carrying the ACT Into effect. and provides
for the appointment Of 800 additional dep
uty revenue collectors and ten additional
revenue aseats- The deputies viii be APP
pointed by the district collectors and the
agents BY Commissioner Miller. who will
ct once begin the allotment OF the deputy
collectors and the apporsionment OF the
appropriation. The deputies will not all
be allotted 1t once, but only a. the me-
cessittes OF the work require. After quot
Ing the provisions Of the law. the notice
says:
IT il the duty Of ali persons Of lawful
age having an annual income Of more
than $3.50. to make and render q return
on or before the first Monday In March,
1855. to the collector or deputy collector
Of tho district In which they reside. OF
the amount Of their gains aad income for
the whole of the calendar year 1884; ana
all guardians. trustees and persons and
corporations acting In any functionary
capacity shall make like return for
their wards or persons for whom they act.
Every corporation, company and associa-
tton. both resident and foreign. doing
business for profit in the United States
shall make and render return to the coli
lector or deputy collector in the district
where the principal office or place Of busi-
ness II situated. on or before she first
Monday In March. 1895. of all Its business
or profits for the whole Of the calendar
year OF 1894, Returns OF persons shall be
made on form No. 365. and OF corporations
on form No. 366. which forms may be pro-
cured Of collectors on application. II said
returns are not made In the manner and
time above stated. II II the duty OF the
collector or deputy collector to make the
returns in the form prescribed and add
the penalties prescribed b5 law thereto.
The income tax Is due aad payable on or
before the firsx day Of July, 1896. and on
all taxes due and unpaid after that date
there shall be levied. in addition thereto.
a
and interest paid at tho rate Of ! per
centum per month from the time the same
became due, as a penalty. Full instruc-
tons for making said returns are printed
on blank forms"
The supreme court OF the United States
today granted the motion to advance the
income tax cases on the docket and set
the arguments for the first Monday In
March. The cases are those OF Charles
Pollock Va. the Farmers Loan & Trust
Company. and Louis II. Hyde vs.. the
Continental Trust Company OF New York.
and the question raised Is the constitu-
tionality OF the income tax law.
Attorney General Oiney has given an
opinion to the secretary OF war. holding
that army and navy officers come within
the scope Of the income tax law. A few
weeks ago Secretary Lament raised the
question whether, under the statute, off,
GERS OF the army will be subjected to the
tax where their incomes are above the
$1,000 limit by reason Of allowance for
quarters and rations and mileage. The
question has agitate6 the army and navy
for some time. and 1t was thought well
to secure a legal opinion on the ques-
ton. In his opinion on the subject, the
attorney general holds that the law ap-
piles to all incomes over 1900 regardless
OF their character, and states that the
payrasters must deduct from the amount
disbnrsed TO officers on their individual
account the tax OF per cent In all
cases where II aggregates the sum men,
TONED. The attorney general says his
views are the same as those expressed
by predecessor In passing en- the IN
come tax law OF 1854 It is expected that
the war and navy departments viii Issue
regulations rre9icated on this opinion.
There IS TO baking powder SO good as
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