Evening star. [volume] (Washington, D.C.) 1854-1972, 1913-10-01
Many Others Liza BILE.

OF individuals liable to the tax. and an
other way must be gone about to list
them in the collectors schedules. These
include the professional men of many
avocations Some of these, especially
among the medical and clerical fraterni-
ties, have never kept account OF earn
ings and expenditures, and they wild have
it to do.
The District of Columbia is part Of the
collection district of Marylnd. which in
cludes Maryland, Delaware and the Dis
trict OF Columbia. The corporation tax
is levied on corporations in the District
of Columbia from the Headquarters OF the
collector of internal revenue in Balu-
more Upon this collector, whose identity
Will be in doubt until the President de-
cides a delicate point of patronage and
appoints some one to the office, Will de-
volve the duty Of preparing for COLLECTION
Of the income tax in the National capital.
There is no detailed plan of procedure
vet prepared by the internal revenue bu-
reau. The augmentation OF the field force
Of the corporation tax collection division.
which will lose its identity in the income
tax collection division, will probably be
one of the first steps taken. The in
spectors. deputy collectors and agents
will be needed for immediate duty to
gather information for the first lists OF
the income tax. A complete organization
OF the division or the elaboration OF any
individuals will hardly be accomplished
for three or four years.
Increases in the Force.
The field force in the District OF Co
lun1bia probably will be Increased b,
from five TO ten men. The total addition
to the field force Of the. service. it is es
timated, will be from two to three hun
x,rod o,1 yo,b a pr oven moro
The first duty OF the internal revenue
collector Of the District. with the aid OF
his force, will be to notify the banks an6
big institutions, such as railroads, fac
tories, newspapers. etc. OF the obllga
ton upon them to inform the interna
revenue bureau OF those who receive
money through them, or who are paid
salaries or fees by them. which render
the recipients subject to the tax.
Banks will be required to keep tab or
those Of independent incomes who cash
their coupons through them. or receive
be required not only to tell of large sal
aries paid out, but Of special payments
for professional services to men not reg
ularly on the pay rolls as employees.
tax which will be Of interest to the man
who has to pay in his money to the
government:
Everybody with net income of more
than $4,000 a year. il single. and $1,000 a
year, If married, is subject to the tax.
The taxpayer must file a return witt
the internal revenue collector by March
1914, showing all sources Of his income
and the deductions to which he is en-
titled.
All incomes are to be computed by the
calendar year. but taxes for the first year
will be levied only on portions from
March to December 81 next
Notification OF assessments will be sen
| out by the government before June
next.
Taxes must be paid by June 30
Failure to file a return means a fine o.
from so to $1,000.
fraudulent return makes the taxpaye
liable to a fine of 5000 or q year il
| prison, or both.
The man whose income tax is withheld
| by his employer must file an affidavit b,
February l with the employer or the in
| ternal revenue collector, claiming deduc
tons.
All holders Of corporate bonds must fl,
| by the same date u statement in writins
claiming exemptions from the tax if it /.
not to be deducted from interest pay
ments.