The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-12-13

The foregoing table discloses why New
York paid last ear $l7.4l7.637 OF the
total collections Of 3+l,o+6.l 1875 derived
from thu personal income tax.
The total lumber OF persons taxed In
the United States last year was 3~51,blb.
OF this number OF taxpayers 2s2,906
were married persons. bi.72s single men.
1880 single women n 1885 married
women making returns separate from
those Of their husbands.
The Commissioners table shows there
were ia incomes exceeding $500. 900. So
between $400.0 900 and 100000. 147 be-
tween 100000 and $500. 600. $50
between Ss50.00O and 5000. 900. 2S3 be-
tween 5000. 900 and $250.0o0. +06 between
st5o.O0o and s20o.O 600. l.ls9 between
500, 900 and $500 1901 between
SIS. 900 and 500. 900. $3.50 between $780,
600 and $4,000. 3.1s5 between $4,000
and 8 1000. 6,o0s between $4,000 and
$40. 1000. 6.4s3 W $4,000 and
$50, 900. S.672 between 100000 and
S25, 1000, 1870 between $4,000 and 500
Oeo, 34.14l between $4,000 and $4,000.
l27,4iS between $1,000 and $4,000, So
t25 between $4,000 and $4,000. S2.754
between $4,000 and $4,000.
The Commissioner makes the Follow
ing recommendations to Congress for the
better enforcement OF the income tax
law: .
"(a) To require returns OF annual
gross incomes OF $4,000 or more instead
Of annual net incomes Of like
"(b) To require returns OF partner
ships on the basis now required OF cor
porations isstead Of a personal or indi-
vidual basis.
"(c) To bestow additional authority
upon the commissioner for the purpose
Of making examinations and inquiries.
compelling the attendance and testimony
of any person in connection with the
amendment or correction of returns or
with the exaction of returns where none
were rendered.
"(d) To provide authority to enable
United States consular officers to make.
under the direction of the commissioner
examinations and inquiries, and compel
attendance and testimony within the
power of the United States. similar TO
the provisions applicable to examine
lions and Investigations provided to be
made by internal revenue agents.
"te) To provide that persons residing
abroad whose Incomes are subject 10 the
tax shall receive the benefit of an ex-
tension OF time In which to file returns.
and In which to pay the tax after re.
csiving notice of assessments. when an
extension is warranted by circumstance
beyond their control.
go To provide that the sources OF
income enumerated in the first sub
paragraph Of paragraph b OF the In
come tar law. when arising within the
United States. shall be made applicable
TO the gross incomes, subject to the tax,
Of nonresident aliens ('persons residing
esewhere').
"(g) To provide that taxes imposed
by the Government Of any foreign coun-
Try shall be allowable deductions in the
computation of net Incomes
"(h) TO provide that returns of gross
Incomes of 50 5000 or more shall be rem
dered for the purpose of computing mel
and taxable incomes. whether or not the
normal tax liability has been satisfied
by Withholding at the source
40 To provide that the provision Of
paragraph Il OF the law now requiring
claims for any deduction provided II
paragraph b OF the law shall be salts
Ned by executing and filing with thu
Withholding agent at the time OF pay
ment. under the penalties prescribed fol
false or fraudulent representation. a GER
ificate of allowable deductions. to be for
lnulated by the Commissioner and mad,
inject to the routine established by tn,
EQUATIONS of the Treasury Department
"tU To provide that annual return.
Z gross income to be rendered by an in
.hviduaI under the present provisions o.
law shall be filed with the Collector O
Internal Revenue for the district In which
HE Individual has a legal residence"
Completed tables Of income tax col
.ections show that the Government de
lived the total OF $41.0t6.l62 from tn,
Individual tax. as compared will
f2S. e53 .534 In the preceding year. while
Iha corporation tar furnished S39,144.
j31. a sum nearly $4,000. 900 less thai
was collected in the previous year.
The COMMISSIONS estimates the In
icrnal revenue collections for the presen
Hscal year thus:
collections, exclusive OF the emer
sency revenue and income tax. $272, 900,
200 emergency revenue (six month
ending December 81, 1879. $40, 900. O0O
md income tax. $S5, 000, 900 Corporation
AK, s42, 500, 900, and individual. sac, 500,
sO0), making q total Of 1897, 600, O0O."
This total will be augmented by al
additional $40. GOO, 900 II the Congress re
Inacts the emergency revenue measur
~ advocated BY the Wilson Administers
Hon.