Atlanta Georgian. [volume] (Atlanta, Ga.) 1912-1939, 1913-10-29
PAY
INCOME TAX IN
JANUARY
Collector BlaIock Declares He
viii Collect, but That Is
All He Knows.

The collection OF the income tax
will be in fun swing in Atlanta by
January, according TO Collector Of
Internal Revenue A. q. Blalock.
Before the Government buys any
battleshlps or pays any big salaries
with money from the tax, a lot OF
good men are going 10 be on the
ragged edge Of desperation. Collect
or Blalock does not know just what
the income tax is. and he isn't bash
full about saying So. Perhaps the gen
tlemen who framed the law know all
about the income tax. but II is NOT
generally believed that anyone else
does.
Some Z, the gentlemen VINO have
read quantities Of literature on the
income tax say that II is going to
cause more problems than the Su-
rreme Court Will be capable Of solv-
ing in a decade.
The theory Of the Treasury De-
partment is delightfully."- direct and
FAhABAts II II SAiHBlN '4tA INC iAADAl'sF
Whose money is TO ne got. or from
whom Il is to be got. are things that
do not worry the Federal officials.
Says Collector Blalock:
THE tax will be due just because
# is due. and when the time comes
for collecting, the parties who owe
the tax bills win come through-or
we viii know the reason why"
Women Are Not Exempt
There is one known feature about
the law which makes the rich old
bac helor feel good when ne pays his
income tex. The law does not exempt
the woman, and she must line up and
pay her income tax just the same -
she wants TO line up al the polls and
cast her vote.
And when the law is enforced here
there will be hundreds OF Atlantans
who will wish they were not exempt,
Unless a man who is single has more
than $4,000 yearly income he doesn't
have to pay the tax. and II married
be is allowed 81 900 more income than
the single fellow.
The normal tax OF | per cent will
be imposed upon individual net in
comes exceeding the specific eXemp-
ton, which is $4,000 for the single
man or woman and 81 900 for the
married man or woman. The addi-
tional tax, ranging from l to 6 per
cent, will be i'm oosed upon all taxa
BILE net incomes exceeding 500, 900.
This additional tax is graduated and
levied as follows: one per cent on
all amounts exceeding s20, 900, but not
exceeding $4,000: per cent on all
amounts exceeding $4,000, but not
exceeding $4,000; 3 per cent on all
amounts exceeding S75, 900, but not
exceeding 100000; per cent on all
amounts exceeding 500, 600, but not
exceeding sZ50,o0o per cent on all
amounts exceeding $2J, 900, but not
exceeding 100000.
Many Governments Have Tax.
Income taxation is now an estab-
lished part of the fiscal machinery Of
a majority OF the leading govern
ments, including Great Britain and its
constituencies, the German Empire.
Austria Hungary. Switzerland, Italy.
Spain and Japan The beginning Of
the income tax is found in a series
of income imposts which were inau-
gurated in most OF the Independent
Italian cities in the fifteenth century.
Income taxation in America dates
back to the Colonial period The flrst
Jaw Of this kind was passed In 1926
by the Massachusetts Bay Colony
Court OF Assistants. whereby the
produce Of estates was taxed.
The income tax law IS a part OF
the Underwood simmons tariff law,
and was approved on the Sd OF this
month. Representative Cordel Hull,
Of Tennessee, was the original drafts
man of the measure