The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-10-04
INSTRUCT CITIZENS
HOW INCOME TAXES
MUST Be RETURNED
Collector of Internal Revenue
Lowry Receives Regulations
from Washington

The new tariff law becoming eff
fective today. the details Of the in
come tax provisions are made public
IN Richmond. Collector NJ X. Low
~, of this district, being out of the
city, Chief Deputy Thomas +. Meany
gives the instructions to collectors.
to the press for the information OF
the public. The collection at the
source of income of the income tax
makes certain the receipt of the tax
by the government. and it is hardly
probable that any one who receives
an annual income of $4,000 or more
Will escape payment.
Instructions to collectors are as
follows:
The Instructions.
ITO collectors of Internal revenue:
Especial attentioa-As called at this
time to the collection at the source
features of the new income tax law
now under consideration by congress,
which Will become effective imme-
diately upon passage of the bill. 1t
is desired that these features should
be Immediately called to the atten-
ton of all parties affected thereby.
without expense to the government
through the assistance of the press,
or in such manner as may be best cal
culated to reach the attention of those
concerned.
while ignorance of the law can
excuse no one for failure to comply
with its requirements, the govern
ment nevertheless desires that every
means shall be taken to assist the
taxpayer in becoming informed of his
duties. so that so far as possible none
shall become subject to the penalties
provided by law for failure to per-
form certain duties through lack of
knowledge of the laws requirements
THE provisions of the law relating
to the collection at the sourse, which
become effective Immediately upon
the passage of the act, are as follows:
"All persons. firms. copartnerships,
companies, corporations, joint stock
companies or associations and in
surance companies, in whatever Ca
pacity acting, including mortgagers
of real or personal property. trustees
acting in any trust capacity, execu-
tors. administrators, agents. re-
ceivers, conservators employers, and
all officers and employees of the United
States having the control. receipt,
custody, disposal. or payment of in
terest. salaries. wages. premiums. an
nuities, compensations. remuneration.
emoluments, or other fixed or deter
minable annual gains, profits and in
COItit pt diiutuSI ptFSoH, tACStulIS
$4,000 for any taxable Year, other
than dividends on capital stock, or
from the net earnings of corpora
tions and joint stock companies or
associations subject to like tax. who
are required to make and render a
return In behalf of another. as pro-
vided herein. to the collector of his,
her or its district. are hereby au-
thorized and required to deduct and
withhold from such annual gains,
profits and income such sum as will
be sufficient To pay the normal tax
imposed thereon by this section. and
shall pay to the officer of the United
States government authorized to re-
ceive the same; and they are each
hereby made personally liable for
such tax.
Landlords to Make Returns.
Provided That landlords are to
make their own returns, and tenants
are exempt from the provisions OF the
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