New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-02-25
THE INCOME TAX LAW.
WHAT CORPORATIONS AND INDIVIDUALS
ARE REQUIRED TO DO.

.,,,,,>,,r COLLECTORS IN NETWORK. NEW
Jersey. CONNECTICUT AND RHODE
ISLAND. AND THEIR DISTRICTS.
.o.. many injuries come pouring into The
Tribune office from readers oil Inc tribune VINO
ort "a GET information about the details or the
,o,ro Tax law They are also eager TO learn
overvthinc in regard TO the boundaries OF inter-
90, pevenue districts. ana the names ana ad-
s.o.sas ~ the collectors from whom they must OBJ
80. Ircome Tax blanks. President Cleveland
49, signed the resolution passed by both houses
-, congress putting off the date UP to which the
,roone tax returns may he turned in until the
,,idae Of April The Income Tax law has been
so,,ewhat amended since it first passed Congress.
Az II was passed originally it compelled returns
IN be handed In to the Internal Revenue Collect
ors on or before the first Monday in March. The
amended law makes the date before which the
return must be submitted TO the Internal Revenue
Collectors the 10Th day of April.
In few words it may be stated that the law
compels every corporation in the country to OBJ
tain from the Internal Revenue Collector of the
district in which the corporation is situated
blank form. which is prepared in Washington ior
corporations. and copies Of which are sent 10 all
the Internal Revenue Collectors IN Inc ohi'eu
States The officers Of every corporation 10 ma"
ter how small it's income may be, are co"peneu
to make sworn answer to every one % ' "
uuires In this blank, and TO submit '"'' S"''
return 10 the Internal Revenue Cohector u" Vi
before April Is 1895. Every corporation Is re-
,,oa % eve details of It's income during the
wear 1894 and the tax Of per cent must De pa'u
on the whole OF its income. without any exemp-
t,on NJ 81 000 as in the case of individuals Read
srs of The Tribune who desire to get all the de-
.ous ~ the Income Tax law should send to The
Tribune office for The Tribune pamphlet on the
Tariff law which also includes the Income Tax
law. This pamphlet is published by The Tribune
and the cost is only 10 cents.
WHAT Is REQUIRED OF INDIVIDUALS.
Every individual in the country whose total in
come in 1894 equaued exceeded $500 Is COM
pelled to obtain from the Internal Revenue Col
lector in the district In which eacn indlvidual
lives blank form which is made out for ind-
viduals and is required to make sworn answers
10 all the inquiries contained in that blank and
these sworn answers made out on this blank must
be handed over TO the Internal Revenue Collector
NJ the district on or before April 10 Individual in
comes which do not exceed $4,000 entirely eX-
enpt from the income tax. although every ind-
vidal whose income equals or exceeds $500 Is re-
oured to make a full, sworn return on the income
tax blank which may be obtained from the Inter
nal Revenue Collector of his district II the total
incomes of all the members of a family including
minor children, equals or exceeds $500, the head
OF the family must make sworn return for all
the members of the family If the total Of all the
incomes of the family exceed $4,000 an income
fax will be collected from the amount in excess of
81 Oo0 Only one exemption of $4,000 is allowed
for a whole family; hence, if a husband had an
income of 81, 500 while his wife had an independ-
ent individual income of $780, an income tax OF
per cent would be collected from the 800 in excess
of 81, O00 which the incomes Of the husband ana
wife added together would amount TO- So If
husband had an income of $500 and his wife
had an income of $500. while his minor children
had total income of $500, left from a grand
fathers estate or the estate of some other rela-
tive or ancestor. income tax of per cent
would be collected the $500 which would be the
excess over $4,000 of the total income OF the
family.
As already said further details as to the opera
lions and requirements Of the Income Tax law
NAV be obtained from the pamphlet which is pub
Iished by The Tribune at the price Of 10 cents.
THE INTERNAL REVENUE DISTRICTS.
The Tribune has already published the bounda
ries of Internal Revenue districts in the States of
New-York New-Jersey and Connecticut. with the
name of the Collector of each district, and of the
place in which the Collectors office Is situated;
but since the publication Of this list IN Inc IT'D
une many additional inquiries have been received
in this Office. and The Tribune, therefore, prints
the list over again.
In the State OF New-York there are now six In
ternal Revenue districts. There were thirty-two
Internal Revenue districts in 1852 but from time
TO time various districts were consolidated. ana
now there are only six. On account OF the CON
solicitations that have been carried out, these uis-
tricts are not numbered consecutlveiy AFTER the
third. The numbers of the districts are l. 2 D. H.
p. IS. -.
District No in NewYork State is made up OF
the counties of Kings. Queens. Richmond anu SUI
folk. Only few days ago the United states SEN
ate rejected the appointment OF A; augustus
Healy. who appointed by President Cieve-
land Collector of the First District NO one mas
yet been appointed In Mr.. Healys place Inc
office Of the First Internal Revenue Dlstrct OF
this State is in the Federal Building. at Washing
ton and johnson SITS. in Brooklyn.
The Second District Of this State is made up or
the First Second. Third. Fourth. Firth. skin.
Eighth, Ninth and Fifteenth wards OF New-fork
City OF that part OF the fouIteentn ware Y.h Ing
Sixteenth Ward lying south Of the centre Of West
Twenty-f ourth-st, and also Governors Island
The Collector is John A. Sullivan, and his Office
is at No ia Nassau-st New-York City.
The Third District OF NewYork City includes the
Seventh. Tenth. Eleventh. Twelfth. Thirteenth.
Seventeenth, Eighteenth. Nineteenth. Twentieth.
Twenty first and Twenty-second wards OF New
York City; that part Of the Fourteenth Ward u
ing east Of the centre Of Mottst that part Of the
Sixteenth Ward lying north OF the centre Of West
Twenty -fourth-st.. and also Blackwells. Randalls
and Wards islands. The Collector for the Third
District Is Edward Crosse. and his Office Is in the
German Savings Bank Building, at the southeast
corner Of Fourteenth-st. and Fourth-ave.
District No IA. Of New-York State, includes the
counties Of Albany, Clinton Columbia, Dutchess.
Essex. Fulton. Greene, Hamilton. Montgomery,
Orange. Putnam Rensselaer, Rockiand, sara
toga Schenectady, Schoharie. Sullivan, Ulster
Warren. Washington aid Westchester and the
Twenty-third and Twenty-fourth wards OF New
York City. The Collector or Distrct NO. IL IS
Louis w. Pratt and his office is In Albany
District No. 81, In New-Ycrk State, includes the
s.ua '1s Oh broome Sayusa Sheila"Eo, 81
lana. Delaware, Franklin. Herkimer. JEFFERSON
Lewis Madison. Oneida. OnOndaga Oswego.
Otsego. ST. Lawrence, Schuyler, Seneca Tioga,