The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1913-11-06

SO's ASdo w. "Cbo6Il S&FV'S SAiASH5S'
90 Interest upon the obligation of a
state, or any political subdivision there
of and upon the obligations of the
United States or its possessions; also
the compensation Of the present presi-
dent of the United States during the
term for which he has been elected, and
of the judges of the supreme court and
inferior courts of the United States now
7 In office, and the compensation or all
officers and employees of a state or any
political subdivision thereof, except
when such compensation is paid by. the
United States government.
This eXempts from the income tax all
salaries paid to- an individual by a
state or any political subdivision there
Of; this would include the salaries OF
state, county and municipal officers,
including the salaries. of public school
teachers, and special compensation
| paid by states or subdivisions thereof
for professional services. whether In
the shape of salaries or special fees.
Withheld But Once.
Normal tax on the same income is to
be withheld but once.
The normal tax of i per cent shall
be deducted and withheld at the source
and the payment made to the collector
OF internal revenue as provided in the
law, by the debtor or his, her, or its,
duly appointed agent authorized to
make such deduction and payment.
No other person, firm or organization
In whatever capacity acting, having the
receipt, custody, or disposal of any in"
come as herein provided shall be re-
CURED to again educt and withhold
the normal tax of / per cent thereon,
provided that any person, firm or or
other han the debtor. who has with
held said tax, shall file with the col
lector of Internal revenue for his, her
or its district a certificate in substan-
| tial1V fha following form.
Form of certificate to be filed by per-
sons, firms or organizations, required
to withhold and pay said tax, other
than the debtor at the source:
To
1890. collector of Internal Revenue.
Name of collector of internal revenue)
iGive address and designate street,
Name <ofhcial title, if any.)
(Person Arm or or G Capacity in
Off,, do solemly declare that I (we)
l. - (Postofhce address.)
Received Of -. same being
(state resource, Whether rents, salary
or other source.)
Belonging to ....:... (Give name OF
(Address.) and that the tax amount
ing to $...... to which said person is
subject, has been withheld at the source
q Na snre Of ofc perso ny w;ilthhoidrngj.ipost:
office address.) (Signed) ............
(Address) ...... (Street and No.).....
NDdISD' ....'s'..... I'LL.
Individual Exemptions.
Exemptions which may be claimed by
individuals:
Any person subject to the normal
tax of l per cent, the amount of which
is withheld or is to be withheld at the
source, wishing to avail himself or her
agraph c, section 2 of this act $4,000
or $4,000 as the case may be) must file
with the withholding agent, not less
than thirty days prior to the day on
which tho return on his income is due,
a notice in the following form:
Form for claiming exemption at the
SOURCE as provided in paragraph {, sec,
To 49,. (Give name Of withholding
agent.)
(Postofice address.l ,
Il hereby serve you with notice that
am single-married and living with
d cigiw wit the fatrike ou HUSBAND s6 n and now "
state separately benefit of the ex.
iemption $..:... as allowed in para,
graphs C m D Of section 2 of the Fad
eral income tax of Oct. 3, 1913. my to.
tseA uAlNS O - pal DIX
peihs Is;enad,
! 1AGddressi
.......... Street and mum,
Der. #t
$500. 1871.
! Getty and State
| BY whom exemptions under para,
claimed.
Every single person, or every mar.
rled person not living with wife OF
husband, who is liable for the norma
income tax under this law, may claim
t a total deduction of $500 from net in.
come, on which deduction he or she il
exempt from normal tax of i per cent,
/ ge Meere ana nni5 md and of Wife live to.
annual income liable for the norma
! tax of / per cent, then the husband Of
r wife who has the income shall make tn,
return and pay the said tax and may
!, 600.
r But if a husband and wife live to.
gether and each has an annual incom.
: liable for the normal tax of | per cent
T then in that event they shall make /
separate return and the $4,000 exemp
ton allowed to a husband and wife Iivi
, ing together may be claimed and de
A Quoted by either the husband or wifi,
e as they may mutually agree (but no
: ny 9oth separately), or the said ex
) them in proportion to their net income
! Amount Allowable.
E Amount of exemption allowable 70
1913 under paragraph C, section 2, o
). Inc Federal income tax law.
For the present year of 1919 (fron
March j. to Dec. SD exemptions al
owe under paragraph G Of this Iay
VIII be fve-sixths of those of the cal
endar year, as specified IN paragraph
y, namely $4,000 lie the exemption i
$4,000, or $3,333.33 If the exemption i
$4,000, as the case may be.
When and on what amount the nor
+ mai tax of 1 per cent shall be withheld
Withholding agent who pays month
~ or periodically during the year, in
! terest Except income derived from / n
terest upon bonds and mortgages Q
deeds of trust, or other similar obIi
cations of corporations, etc, upol
; which the normal tax OF 1 per cent ha
i been withheld az the source, ais proyid
g ed by these regulations1, rents, sala
ries, wages, etc. shall not withhold TIL
said tax until such time as Ia rents
salary, wages, etc. shall have reache,
an aggregate amount in excess Of SIS.
. 900 for said period. When such amour
5 has been reached, he, she, or At, shall
withhold the tax on the whole $500
ana excess thereof, unless the person t
ll whom the income lis due files with hin
Il her, or it, the notice herein provided
,jsclaiTning exemption under paragrap
10 of section q of this act, Lin wFic.
case the withholding agent shall with
gel tn ~ r-zJ - 49, a - ~ IA ,rxsr ~ 81