The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-02-01
Income Tax Divertisemcn ts :.

II was announced yesterday by the
the near future" there is to he re-
vision Of the blank forms furnished tc
citizens who are now, at the expense
Of their nervous systems and general
health. and even at the risk of their
mental sanity, attempting TO conform
with the requirements of the Hon. Cor
DELL HULLs masterpiece as interpreted
by the distracted officials who are
charged with its enforcement.
High time. We should say! Take
for example Form loo. over which
so many taxpayers are now struggling
The taxpayer. let us suppose. possesse,
$4,000 in United States Government,
AZ. yielding him $500 Of annual In
come. The law tells him that this is
non-taxable income. The law explicitly
61yocts him to exclude this interest In
computing net income. 1t does moi
authorise him TO exclude 1t In comput.
Ing gross hfome. On the contrary. In
Section u the law requires the tax.
payer to make return:
an such form as the Commissioner OF
Internal Revenue with the approval OF the
Secretary Of the Treasury shall prescribe
setting forth specifically the gross amour,
Of income from all separate sources. and
from the total thereof dcducting the ag.
Gregato items or expenses and allowance
herein authorized"
Accordingly. Form 1.O4O requires
from the taxpayer computing gross
income the statement Of the ''totaI
amount of increase derived from am
source Thnfcrer. not specified .or en-
tered elsewhere on this page" In the
same way Form 1,OoS. the official form
Of return to the Withholding agent fol
making application for deductions. re
quires the statement In gross of Interest
and income from "dH sources Whdtso
Grer." Therefore the taxpayer mus
set down in the proper places on the
blank his income from Government
bonds. for use in the computation OF
gross income. Otherwise he will sweal
to a lie when he signs the followln.
affidavit:
81 solemny swear, or affirm. that tn,
foregoing return, to the best of my knowl
edge and belief, contains a true and com
plete statement of all gains. profits ant
income received by or accrued to me dur
ing the year for which the return is Nude
and that ! am entitled to all the deduc
tons or exemptions entered or elaine,
therein. under the Federal income ia,
law of October .. 1918"
All right as tn gross income. Now
when the taxpayer explores the fou
pages of Form ,OiO ana likewise the sin
gle page Of Form 1,0Os, to find the place
for entering and claiming the deduction
as to income from Federal bonds (,
which the law entities him-Or income
from the obligations of n State or an,
political subdivision thereof. which arr
In the same category as to exemption
and deduction from the gross income
of the individual will find to hi
amazeInent that no place for such entr!
Is provided. In Form 1.04O his per
six heads. not one of which can by an!
stretch of the Imagination be made t.
cover the legal deduction for income
from Federal or State or municipal
bonds The Constructions" on the bacl
OF the page throw no light on TIN
extraordinary omission. In Form LOO
he will find his permitted deduction
grouped under eight heads, not one o
which admits the entry Of the desiuc
ton for interest on Federal or Stat
Obligations,
The perpleXcd victim Of the Hon, Con
DELL Huns beautiful system will there
fore be compelled to do one Of tire
things:
|. 10 pay income tax on income 70
which he cannot constitutionally b
taxed:
=. 10 make u false return, and swea
To II falls" becaus" il omits any mer
ton Of these non.taXablc items;
., To discard the official return blan
provided for \. the law, and to subst