The Wahpeton times. [volume] (Wahpeton, Richland County, Dakota [N.D.]) 1879-1919, 1914-02-19
INCOME TAX ,.or,or

NOOAAO w SeS&A tAAO 0tVCAGAVA VI
every person liable to the Federal
Income Tax to the necessity Of max
ing q sworn statement Of his or her
income to the Collector Of Internal
Revenue on or before the 1st day of
March 1914. This is a liability that
attaches to every person, man or
woman, citizens Of the United
States or alien residents of the
country, with a net income of 49,
500 or more for the last ten months
of the year ended December 81,
1913; and what is more, it is H.
ability that attaches under severe
penalties for refusal to comply with
the law by making such a report.
No person is required to make this
report unless their net income for
the last ten months of the year,
1919, was $500 or more.
MUST NOT WAIT
The forms for return are now
available for distribution and will
be sent to all who apply for them.
A supply of these blanks will also
be sent to banks for distribution to
their patrons on request. 1t will
not do for person with a taxable
income to wait until an invitation
is extended by this office before
taking steps to obey the law by OBJ
tanning 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
subsequently to plead that they
were not asked to file return.
DUTY AND LIABILITY
Ny deputies will carefully can
vas the districts under my juris-
diction. They will keep up the
canvas even after the first of
March, 1914. and. they will have
ample authority to get the infor-
nation they seek. These taxable
persons located after that date will
be liable to it's penalties. Let me
mention these penalties for the in
formation of the public. The pen
atty for failure to file a return of
income within the time specified by
law is from $40 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 fradu-
lent return 100 per cent will be
added to the tax, and any person
found guilty of such with intent to
defraud or evade the law will be
liable to fine not exceeding ST.
600, or Imprisonment not exceeding
one year, or may be both fined and
imprisoned. 1 request the coop
GRAFTON of the public, and have
called attention to the penalties as
provided by law, not because | ex-
pect to attempt to evade the sta
tute, but that all may understand
their duty and liability.
ASK FOR INFORMATION
Lei me emphasize that neglect or
refusal to file a return will b. pen
allied. In other words, The law
Irts the responsibility up TO the
Individual, and the Cove" n?rnt
will hold the individual to account.
Nhlle no return will be requ,rr al
a person with net income Of less
:han $1,000 FROM March /, 1917.
10 December Il. 1913, incl,l,;. =.
still that person should be sure Of
this right of exemption and deduc-
duction in determining what is net
income. In brief it is better to
seek information from this office
than to run the risk of violation
of the law. Any individual will
be instructed as to his or her rights,
and should seek instruction either
in person or by letter.
Corporations must also have
their reports for the calendar year
beginning January 1, 1913, and
ending December 81, 1913, i'll the
hands of the collector on or before
March l, 1914. Under the new
law corporations are allowed to les-
ignate the end of any month in the
year as the end Of their fiscal year
for which to make reports, by Civ
ing the collector notice thirty days
prior to the end of the month they
wish to designate as the end of the
fiscal year, but for 1913 corpora
ton reports must be made for the
calendar year beginning January
l and ending December 81, 1913.
1t is hoped that a thorough can
vas of this district aftar t}n first