Hot Springs weekly star. (Hot Springs, S.D.) 1892-1917, 1914-02-20
REGARDING
income TAX
COLLECTOR JAMES E. COFFEE
ISSUES STATEMENT.
BLANKS ARE AVAILABLE
NO PERSON REQUIRED TO MAKE RE.
PORT UNLESS INCOME FOR PAST
ten MONTHS HAS BEEN S25Oo.

To all concerned: 1 desire to call
the attention of every person liable to
the Federal Income Tax to the ueces
sity of making q sworn statement Of
his or ber income to the Collector Of
Internal Revenue on or before the let
day Of March. 1914. This is liability
that attaches to every person, man or
woman, citizsns of the United States
or alien residents of the country, with
net income of s2,5OO or more for the
last ten months of the year ended
December 81. 1918; and what is more,
it is a liability that attaches under
severe penalties for refusal to comply
with the law by making such q report.
No person is required to make this re-
port unless their net income for the
last ten months Of the year. 1918, was
$500 or more.
Must Not Wait
The forms for return are now evaila.
BILE for distribution and will be sent to
all who apply for them. A supply of
these blanks will also be sent to banks
for distribation to their patrons on
request. 1t will NOT do for person
with q taxable income to wait until an
invitation is extended by this office
before taking steps to obey the law by
obtaining blank form and preparing
the required report. These persons
with taxable incomes who neglect
this responsibility will subject them
selves to the penalties of the law, and
it will not be in order for them subse.
quently to plead that they were not
asked to flle return.
Duty and Liability
My deputies will carefully canvas
the districts under my jurisdiction.
They will keep up the canvas even
after the 1st of March, 1914, and they
will have ample authority to get the
Information they seek. These taxable
persons located after that date will
have failed to obey the law, and will be
liable to its penalties Let me men.
tion these penalties for the Informs
tion of the public. The penalty for
failure to file return Of income with
in the time specified by law is from go
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 fraudulent return 100 per
cent will be added to the tax, and any
person found guilty Of such with in.
tent to fraud or evade the law will be
liable to q fine not exceeding $1,000 or
imprisonment not exceeding one year,
or may be both fined and imprisoned.
I request the CO operation of the pub
lie, and have called attention to the
penalties provided by the law, not be.
cause I expect attempt to svade the
statute, but that all may understand
their duty and liability.
Ask for Information
Let me emphasize that neglect or
refusal to flle q return will be penal.
lied. In other words, the law puts the
responsibility up to the individual, and
the Government will hold the individ.
ual to account. While no return will
be required Of q person with net in
come Of less than $500 from March 1,
1918, to December 81, 1913, inclusive,
still that person should be sure Of this
right of exemption and deduction in
determining what IL net income. In
brief it is better to seek information
from this office than to run the risk Of
violating the Law. Any individual will
be instructed ss to his or her rights.
and should seek instruction either in
person or By letter.
Corporations Too
Corporations must also have their
reports for the calendar year beginning
Jannsry l, 1919. and ending December
81, 1913, In the hands Of the collector
on or before March l. 1914. Under
the new law corporations are allowed
to designate the end Of any mon tn In
the year ss the end Of their ascal year
for which to make reports, BY giving
the collector notice thirty days prior
to the end Of the month they wish to
designate as the end of their fiscal year,
but for 1913 corporation reports must
DO made for the calendar year begin.
ming January and ending December
81, 1913
II u hoped that thorough canvas