Evening journal., 1914-01-07
INCOME TAX FROM ALIENS AS WELL AS CITIZENS

ind the close Of the calendar year for
which return is made
Penalty is $40 10 $1,000.
2. Tie penalty for failure TO file
the return within the time specified
by law is $50 to $1,000 In case Of
refusal or neglect to render the re-
turn within the required time (except
in cases Of sickness or absence) fifty
per cent shall be added TO amount OF
tax assessed. In case Of false or
fraudulent return or statement with
intent to defeat or evade the assess
ment required by this section TO be
made shall be guilty OF a misdemean-
or. and shall be fined not exceeding
$1,000 or be imprisoned not exceeding
one year or both. at the discretion o.
the court, with the costs OF prosecu-
tion.
g. When the return is not fled
within the time required by reason of
sickness or absence of the individual,
an extension Of time. not exceeding
thirty days from March 1, within
which to file such return, may be
granted by the collector, provided an
application therefor is made by the
individual within the period for Which
such extension is desired.
g. This return properly filled out
must be made under oath or afirma-
ton Afidavits may be maze oeiore
any officer authorized by law to ad-
minister oaths II before a justice o.
the peace or magistrate not using q
seal. certificate of the clerk of the
court as to the authority of such Of
/ Gcer to administer oaths should be
attached to the return.
J 10 Expense for medical attendance.
store accounts. family supplies. wages
of domestic servants. cost Of board.
room. or house rent for family or per-
sonal use. are not expenses that can
be deducted from gross income. In
case an individual owns his own resi-
dence he cannot deduct the estimated
value Of his rent. neither shall he be
required to include such estimated
rental Of his home as income.
What Farmers Must List.
H. The farmer. in computing the
net income from his farm for his an
nual return shall include all moneys
received for produce anC animals
sold. and for the wOOi and hides OF
animals slaughtered. provided sucf
wool and hides are sold and he shall
deduct thercfrOm the sums actually
paid as purchase money Tor the AMI
mails sold or slaughtered during the
year. When animals were raised by
the owner and are soiG or slaughtered
he shall not deduct tne:r vaiuc as eX
pcnses or loss. He may deduct The
amount Of money actually paid as ex
pcnse for producing any Tarm PROD
ucts. live stocks. &c In deductinl
expenses for repairs on farm prOpert,
= the amount deducted must not oXcee,
, the amount actually expended fol
: such repairs during the year for which
the return is made. rhc cost of re
. placing tools or machinery Is a de
ductible expense to the extent tina
his cost of the new article does no
, exceed the value of the old
- In calculating losses only sucl
] losses as shall have been actuall
r sustained and the amount Of whic
! has been definitely ascertained durin
T the year covered by the return can b
deducted.
e 13. Persons receiving fees or emol
] luments for professional or other ser
4 vices. as in the case of physician
q or lawyers. should include all actus
= receipts for services rendered in th
year for which return is made, tC
r gether with all unpaid account
+ charges for services or contingent II