New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-01-28

sors," the first page reads as follows;
Dorm No. 1861
limited STATES INTERNAL REVENUE
INCOME TAX OF PERSONS, 1894
,,sr,,-r,oxs RELATIVE TO ANNUAL RETURNS.
An r.,.ors who are required law to make ana rem
s.r ne-sonal list or return OF the amount OF 'he "
come gains AMI profits received in the preceding
wear and all persons who are required 10 MANY anu -.
allie. or return Of the amount OF nooee' gains 30
Of any minor or person for whom they act snail y" "
,,. n. arst Monday Of March in each year. make ou
sch list or return form and manner ihu'ca'eo vi
pages OF this blank. - -
. The person making the return shall subscribe MS
nam. thereto In full and shall state his place OF resi-
aence and occupation and If he is not citizen oil e
United States he shall so state
In case such list or is made for or IN pehaii
of any minor other person. or estate the iae sna'
stated The right and authority Of any ~erson VINO MAKES
and ,enders such list the part and IN beha'
Of another shall be disclosed and the TACT SHOWN " '
Collector person was vested with sueh fsn ~
authority and that his duty to make AND reh'e'
such list return - 49,
ticulAr source should be given and entered IN we
opposite the OF the source or object iheiuoeu " Wv
statement. The exemption and the deductions ao"eu ..
Law should be given next in order. ana 'he e"
amounts should be entered opposite the several items vi
deductions appearing in the return 4 -,
Tn. income gains and profits received during the
year from source not enumerated on '"e "'"""
be siven and the particular source from whch s"' "
. ,aS,. and profits were received shall be enumerated
on said return under paragraph l5 and the amount "
income gains and profits derived therei'o" s""" "
entered opposite thereto ,,
The person making the return Is required l" Ns'
IN. sam. nv oath or affirmation, indicated on the
within form. by anidavh 20 be sworn 10 'e'o'- "'
ofcAr using s,si and authorized to administer o"'
before a Collector Deputy Collector OF the o's''0
& The income be paid in the district IN ""'on
is
Collector Of Internal Revenue
J. 2. Persons having an annual income OF less "'a
thousand hundred doiiars are not required 10 mn
ana render annual return. but In all cases "" Wv
income Of any person exceeds the sum OF thfee
thousand Eve hundred dollars, whether 1t reaches 'n ~
able limit Of four thousand dollars or no'' 'ne Hs "
neturn 36b should be made by snch person ~
verified and forwarded to the Cciec'or OF 'ie e's "
which Ne resides. '~
Expenses for medical attendance store accounts ia
Civ supplies wages domestic servants cost OF ooaa
room or house rent family personal use are not
than can deducted from the gross prons Vi
ncou. In making annual II was manifesuy the
legislative intention that the four thousand doias
fn the payment the income tax should Or apP'eo
the above enumerated and all personal expenses
for the ma family and housenoid OF Inc
taxpayer receiving the benent OF the exemption
TO- The national, State county, school, ana municipal
,sx., aesuctb,e from incomes comprise such internal
taxes as been included in the expenses
80 IN. h,.n.ss and all such State county school and
municipal are assessed raaoy upon all pe''os
liable 10 such assessment; but assessments maoe upon "
real estate Of a particular locality on account Oh s"ee'
tmnrov emens sewerage street grade. or oher improve
intended TO benefit particular property included
in ad locality considered as taxes when may o
deducted from incomes. .
Is, Pm. interest on all bonds United States shall
he returned as the corporation cohpa'
on ming holding such bonds except the IN
on bonds OF funded loan Of 1891 continued at TWO
per cent; the bonds Of the four per cent iunuu ~
=. ,oq and IN. bonds OF per funded loans
nv The IN Of
80, Nth as 10 principal and interest. from all federal
taxation. -,
70 In estimating the amount o. taxable income. only
such losses as shall been actually SUFFERED ana he
.monpt NJ which has definitely ascertained during
a.. .r .oxer.d nv the return be deducted from the
o., nrons for that year No deduction will be allowed
for any losses specifically described ana se io'h "
the annual Of the person or corporation ea'"S
the deduction.
~.,..,d.,,. are mot entitled 10 exemption Of
,our thousand dollars exemption whatever un
less they their annual returns ouis N''' -
.,h ar animation and deliver the same 70 the Deputy
Of the district wherein their properly OF pu
.. ,or which income derived is situated In the time
nrsscroed in the of residents in preparing returns
nonr,sidents may. when necessary use TWO iofis NJ on
nn. FOR income from and one for income de-
,.a from business or any other source In the Cnien
states. -.
H. Person. receiving fees or enoiumen's ior proves
.io,at or other In the case OF physicians OF
LAWYERS should include all actual receipts Tor services
,,h ali unpad accounts charges for services. OF other
income due for tina, year, II good and colleciible'
IA The annual return Of merchants and msnufactur
o.. Of their gains profits. or income shouio cover
IN. busness of the year. from the frs, day Of January
a. IN. aia day of December in the for which re-
,u,n il made and their books OF account stock eeoro
and inventories should be kept and taken at suoh time
and in such to clearly show the gross prons
profits income for the year emo
ns at tn. close business hours on the sis day OF
December.
10 The interest accrued during the year on notes
bonds or other evidences Of Indebtedness II good ana
I,ecb,e at the Of the should be returned as
income. whether actually collected or not. Dividends
payable in should be returned as income Tor tha
year. matter when declared
~ Debt. which were contracted during the year 1s9.
hut found In said year be absolutely worthless may
hs abducted from the income OF the creditor In his an
nua return said but such debts cannot be con
sdered returned worthless until after iega pro
eesdipss 10 recover the same proved fress or 1t
clearly appears The debtor insol,en and that pro-
cesdinxs to collect the debt would avail nothing In
making the deduction for worthless debts the person
claiming the same in his return that one Of
the facts above forth exists in connection win
the debt returned worthless.
~ Where the salary compensation paid 10 any per
IN the service Of the United States does not exceed
the rate Of t%,00o per will not reach that
sum In the calendar oF is paid in fees or is an
certain or irregular In smount IN the time during
which the same earned accrued such salary
or-compensaton shall be ipcuded estimating the annual
gains or income Of the person whom the
paid. And shalt be entered annual return
No s6S) TO the collector with his other Of
come All ssisrtss or compensation paid officers
persons in the employ of the Government United
States in and for the calendar 1894 shall be
cuded IN the annual returns collectors on Form NJ
8eS OF such odcers and persons In statements gains
profits and incomes subject to income that ,ear
Tho second and third pages are occupied By
the blank forms which the taxpayer e. reau.ied 10
nl out. ~ follows:
UNITED STATES INTERNAL. REVENUE.
lAtirr Of Gains Profits received by ctixYnx
az the United States. whether reading hoine
akoad and vs. other persons residing therein. having
IN income Of than three thousand h.e hundrei
aollarS for the year 1884; and by persons residing
,xf,hout The United States owntsg property therein.