The Washington herald., 1913-11-01
To BE Withheld But Once.

in the shape of salaries or special
fees.
To BE withheld But Once.
The normal tax of / per cent shall be
deducted and withheld at the source, and
payment made to the Collector OF Inter
nal Revenue as provided in the law, by
the debtor or his, her, or its duly ap-
pointed agent authorized to make such
deduction and payment.
No other person. firm, or organization,
iTr whatever capacity acting, having the
receipt, custody, or disposal of any in
come, as herein provided, shall be re-
uuired to again deduct and withhold the
normal tax of l per cent thereon, pro-
vided that any person, firm, or organ
ization, in whatever capacity acting.
other than the debtor. who has withheld
said tax, shall file with the Collector or
Internal Revenue for his. her. or its dis
trict, a certificate in substantially the
following form:
Form of Certificate to be Filed by
Persons. Firms. or Organizations,
Required to Withhold and Pay
Said Tax. Other Than the Debtor
at the Source.
.......... Collector Of Internal Revenue.
Name of Collector of Internal Revenue)
.....-........-..-.......-.
Give address and designate district
4, -.....-..-.....-, -...--.-....-.....''....'.-
(Name). (Ofhcial title, il any
of the ..................... NEUTRALITY-SUSPICIOUS..
Person, firm or organiZation) (capacity
in which acting) Of......-...-., do solemn
ly declare that l (we)
POstOfice address,
received of.........., s........, same being
CName from whom received
income derived from. m................-.......
Estate source, whether rents,
salary or other sources)
belonging to NEUTRALITY-SUSPICIOUS., ...........
give name of person to whom income
is duel Caddress) and that the tax
amounting to $........-.-... to which said
person is subject has been withheld at
the source of said income by..............,
. '' -
Name of person withholding)
Postoffice address,
(SignedD NEUTRALITY-SUSPICIOUS..
address NEUTRALITY-SUSPICIOUS..
Date (Street and NOD
..--......, lN-. NEUTRALITY-SUSPICIOUS..
CITY and State)
Claiming of Exemptions.
Any person. subject to the normal tax of
l per cent, the amount of which is with
held or is to be withheld at the source,
wishing TO avail himself or herself of the
exemption provided in Paragraph c. Sec
ton ., of this act CS3,0O0 or $4,000, the
case may bel must file with the withhold
ing agent, not less than thirty days prior
TO the day on which the return on his
income is due, notice in the following
form:
Form for claiming exemption at the
source as provided IN Paragraph c,
Section ., of the Federal income tax
law of October 3, 1913:
Give name of Withholding agenD
OBSERVATION-DISCLOSURES.
Postofiice address)
I hereby serve You with notice that I
am single, married and living with my
CStrike out so as to show
wife. husband and now claim the benefit
status correctly
OF the exemption of S.......... as allowed
in Paragraphs c and y of Section of the
Federal income tax law OF October 3,
1913 Cmy total exemption under said para
graphs being s...........).
(Signed) ..-.-...............,
(Address) ..........-..--...
street and MOI
.....-.-..........--.......
Getty and State.)
Date, ........, 49,.
Every single person, or every married |
person not living with wife or husband, |
who is liable for the normal income tax |
luction of 5000 from net income, on
which deduction he or she is exempt |
from normal tax of l per cent
Where a husband and wife live to- |
gether and only one of them has an an |
nual income liable for the normal tax
of l per cent, then the husband or wife |
who has the income shall make the re-
turn and pay the said tax. and may |
claim and deduct an exemption of $1,000 |
Separate Returns.
But if a husband and wife live to-
gether and each has an annual income
liable for the normal tax of ! per cent
then in that event they shall make a
separate return and the 1900 exemption
allowed to a husband and a wife when |
living together, may be claimed and de-
Quoted by either the husband or wife as
they may mutually agree (but not by
both separately or the said exemption
shall be prorated between them in pro-
portion to their net income.
For the present year Of 1913 (from
March to December 81 exemptions al
lowed under paragraph c of this law will =
be five-sixths of those of the calendar
year, as specified in paragraph D, name
ly, $500. if the exemption is 5000, or
E,SS3.S3 If the exemption is 5000, as the
sase may be. Il
withholding agent who pays monthly l
or periodically during the year, interest II
except income derived from interest II
upon bonds and mortgages. or deeds of II
trust, or other similar obligations of Il
corporations. &C, upon which the normal II
tax of 1 per cent has been withheld at II
the source, as provided by these regula-
tons), rents, salaries, wages, &C., shall
not withhold. the said tax until such
time as the rents, salary, wages &c
Shan have reached an aggregate amount
n excess of 5000 for said period. When II
such amount has been reached he, she III
or 1t shall withhold the tax on the whole II
5000 and excess thereof, unless the per-
son to whom the income is due files
with him. her, or II the notice herein
provided, claiming exemption under par
Bgraph Of section of this act, in II
which case the withholding agent shall
only the tax on the income in
excess of said exemption of 5000 or 5000
(as the case may bel, and the tax SO
withheld shall be returned and paid as
required by law.
Deductions to Be Made.
Any person subject to the normal in,
come tax of 1 per cent, a part of whose
Income is withheld or is to be with
held at the source, who may wish TO
avail himself Of the. deductions au-
thOriZed in subsection 3, section 2 of
This act, mayN file either with the col
lector of internal revenue for the dis
trict in which return is made for him, or
with the Withholding agent not less than