The Richmond Virginian. (Richmond, Va.) 1910-1920, 1914-01-06
Penalty for Failure to Make
Returns at Proper Time
Printed in Black Type at
Top of First Page.
Blank Is Arranged That 1t May
Show Filing By an lndivid-
ual on. Own Behalf or By
Agent. In Case Of Income
of More Than $4,000.

WASHINGTON, Jan. 5,-The COM
missioner of internal revenue today
made public the official form to be
employed in making a return Of the
annual net income Of an individual
under the income section of the tariff
law.
1t will be officially known as form
1000. AT the top of the first pag~
of the form, which is a four page
circular Is stated In heavy black type
the following warning:
THE penalty for failure to have this
return in the hands Of the collector
OF internal revenue on, or before,
March LIST, is $50 to $1,000
Then follows on the first page a
blank form TO cover income from
March / to December 81. 1919,
The blank Ii SO arranged that 1t
may show fling by an individual on
his own behalf t,r "a ~ agency
In the case say OF John Doe. of New
York, the statement will proceed as
follows:
The Simple Blank.
Filled by COR for) John Doe. Of 10
Nassau street, IN the city of New
forN, State Of New York. !"
Then Will. follow the following
items:
Il. Gross income.
20. General deductions according
to instructions9.
3. Net income
Then follows a sUb-head
Deductions and exemptions allow
ed in computing income subject to the
norma. tax ct one per cent." The de-
ductions permissible are .-ls a.
Following the first and simple form
Is the instruction for returning an in
come In excess Of $50, 900, subject TO
the surtax. This is a table covering
the graduated surtax on incomes from
$40. 900 up to $500. 900. and at the
bottom of the first page the taxpayer
Is required to add together the total
additional or supertax, and the total
normal tax of one per cent to obtain
therefrom the total tax liable.
Page 2 Is a form for returning gross
income. and requires that the tax
payer must show in the proper spaces
the "entire-an of gains. profits
and income received by, or accrued to.
the individual from all sources durine
the year specified on the first page"
In parallel columns the returns un-
der this form are required To show
for each or eight separate items here
after enumerated, GAP amounts of in
come on which tax has been deducted
and withheld at the source, and tb}
amount of income on which the tax
has not been deducted, and withheld
at the source. Under the heading:
Description OF income" are the fol-
lowing items for which returns in the
parallel columns are required:
Description of Income.
/. Total amount derived from saia-
ries. wages. or compensation for per-
sonaI service, or whatever kind and
whatever form paid
2. Total amount derived from pro-
LESSONS, vocations, businesses. trade,
commerce. or sales or dealings in
property, whether real or personal.
growing out of the ownerhip or use
Of, or interest in. real or personal
property. including bonds, stocks, etc.
3. Total amount derived from rents
and interest on notes, mortgages, and
securities tother than required under
certain iteIns).
4, Total amount of gains and profits
derived from partnership business.
whether the same be divided or dis
tributed, or not.
5. Total amount OF flxed and de-
terminable annual gains, profits. and
income derived from interest upon
bonds and mortgages, or deeds of
trust or other similar obligations -ef
corporations, joint stock companies,
or associations, and insurance com
panies, whether payable annually or
at shorter or longer periods
6. Total amount of income derived
from coupons. checks, or bills of ex-
change for. or in payment of. inter-
est upon bonds, issued In foreign
countries and upon foreign mortgages,