The silver state. [volume] (Winnemucca, Nev.) 1909-1925, 1914-01-15
PREP airing TO COL
LECT INCOME TAX
Treasury Department, Internal Reve-
nue. Service, San Francisco, CAL,
January 13, 1914.
Income Tax.

January 13, 1914.
Income Tax.
To All Concerned:
! desire to call the attention of ev-
cry person liable to the Federal in
come tax to the necessity of making a
sworn return of his income to the col
lector of internal revenue on or be-
fore the first day of March.
This is a liability that attaches to
every person, man or woman, citizen
of the United States or alien resident
CT the country, with a net annual in
come of $4,000 or more; and, what is
more, it is liability that attaches
under such report. The forms for re-
turn are now available for distribu-
tion and will be sent to all who apply
for them They will also be placed in
the hands of the banks from which
they can be obtained by individuals.
1t will not do for a person with q
taxable income to wait until an invi-
tation is extended by this Office before
taking steps to obey the law by OBJ
tanning a blank form and preparing
the required report. While every
thing possible will be done by my
deputies and myself to communicate
directly with those subject to the tax
during the next few week, those en-
joying sufficient income to be taxable
are expected to cooperate and file re-
turns without demand being made on
them to do SO.
These persons with taxable icomes
who neglect this responsibility will
subject themselves to the penalties of
the lay, and it will not be in order
for them subsequently to plead that
they were not asked to file returns.
My deputies will carefully canvass
the territory under my jurisdiction,
comprising all that part of California
north of Kern county and the entire
state of Nevada. They will keep up
the canvass even after the first of
March and they will have ample au-
thority to get the information they
seek. Those taxable persons located
after that date will have failed to
obey the law and will be liable to its
penalties.
Let me mention these penalties for
the information of the public. The
penalty for failure to file the return
of income within the time specified
by law is from $50 to $1,000. In the
case of refusal or neglect to render
the return within the required time,
so per cent will be added to the
amount of the tax assessed. In the case
of false or fraudulent return, 100
per cent will be added to the tax and
any person found guilty of such fraud
with intent to defeat or evade the tax
will be liable to fine not exceeding
$4,000 or Imprisonment not exceeding
one year, or may be both fined and i'm
'prisoned.
/ request the cooperation of the
public and have called attention to
the penalties provided by the law, not
because / expect attempt to evade
the statute, but that all may under
stand their duty and liability. Let
me emphasize that neglect or refusal
to file return will be penalized. In
other words, the law puts the respon-
sibility up to the individual and the
government will hold the individual to
account While no return will be re-
quired from a person with net in
come of less than $4,000 for the year,
still that person should be sure of his
rights of exemption and deduction in
determining what is net income. In
brief, it is better to seek advice from
this Office than to run the risk of vio-
lating the law.
Any individual will be instructed as
to his or her rights and should seek
instruction either in person or by let
ter. 1t is hoped that thorough can
ivass of this district after the first
of March will fail to disclose any who
will not have complied with the re-
quirements of the law
Respectfully,
JOSEPH j. SCOTT,
Collector of Internal Revenue, First
District of California