The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-03-01
"Collections at the Source"

sonsl return got directly opposite an
swers Mt the two offices last week.
At the Third District office. Third
avenue and Sixteenth street, a young
man told an inquirer that dividends de-
clared before March /. 1918. but not
paid until March / or after. should be
included in the 1913 return. He also
informed the anxious to learn that
rents Of February, 1913. paid in March
should be included in the return; that
dividends, representing part profits in
q partnership. should be included in
the return Of the individual.
At the Second District once. in the
Custom House. the same information
was sought. A mob OF people.
looking for knowledge or for income
return blanks or trying to make their
returns. packed the long counter Of
the room on the third moor. About fifteen
clerks, one third girls, were behind the
counter. all OF theri looking busy, but
not worried. In the last respect they
were quite different from the crowds
| in the room.
You approach at tho end OF long line
q man clerk who looks income tax wise.
You ask your questions and get an
sWers that don't mean anything to you.
You decide that you are fuddle Drained
and hear some one whisper to you that
the real people on this income tax
here are those girls"
| Few others appear to have realised
that, for there are no long lines wait
ing for a few priced words OF advice
from the girls.
You spring your questions. The
young woman smiles graciously, catches
| In
answer back at you before you have
time TO get yourself ready to remember
L.. So you have to ask again.
Dividends az part profits in q part
nership are not included in the return
OF the individual for purposes Of normal
tax" she repeats with smile and with
out seeming to think about 1t.
Dividends declared before March
and paid after are not included In the
return. neither are rents In a similar
position. You see the reason is"
BY that time you have decided thai
somebody knows something about the
income tax and you find out later tina,
the Third avenue office answers Were
wrong and the Custom House young
woman's answers right, and you i'm
mediately turn woman suffragist. Bu
two days later Washington reversed It.
self just two days before the end Of th'
time for Ming. And thus the Third ave
nue. office triumphed.
Just as a nnal test you throw a posel
like this at one Of the other yount
women who graciously answer Intricate
income tax questions:
Are the three German bcnefciarie
Of an American estate managed In Thu
country, which owns as part of it's prop
erty American corporation bonds taxa
bio or exempt from taxation on the In
terest from the bondsr"
You do not even have TO repeat or or
plain the question.
They are exempt" she answers. "bu
IN see what somebody else thinks"
She tells you later that the best In
formation In the office 10 that they ar
exempt up to 100000 and taxable there
! after. A. on q question OF that kim
only . court Of law would appear abb
to answer finally, you continue to hol
that Collector Charles W. Anderson
department stan at the Custom Hous
In probably the best trained In the cOun
try outside Of Washington In the mys
! teries and puzzles Of the income tn
| law.
! Tho two young women are Mis-
, purmstsrvt and Miss Ida Plat. Ed
! ward J. Faith. who ID In direct charge O
the stsf under Collector Anderson, ha
II 80 . reputation among financial In
y l0nnGun 6aa6p OF income tag depart
~ OoUGne9 sense, cool hsed
- nature u ID