Evening star., 1915-12-13
Tax Paid on 357,515 Incomes.

The entire personal income tax was
paid during the last fiscal year by 357.-
SIS individuals. They turned in to
the government s41,046.1S2. more by
nearly s13,OOo.000 than the total paid
by 35T,59s, making returns the year
before These figures are according to
the annual report of the commissioner
of internal revenue. made public last
night
The greatest increase shown was in
the amounts paid by those subject to
$12,T2s.000 in 1914 to about s16,559, 900
in 1915. Incomes exceeding 100000
paid this year about S6.439,00O, COM
pared with about s3,437,e00 last year.
There were S2,754 individuals subject
to the normal tax, 127, ,44S who reported
incomes between $4,000 and $1,000 and
174 whose returns were made on
basis of incomes of 100000 or more.
Decrease in Corporations.
Under the corporation income tax
299.445 returns were made. decrease
of 17.4S4 from the previous year
ascribed by the report to various con-
ditions including disturbed business
conditions incident to war in Europe
and the trouble in Mexico. The cor
porations paid s3s,Sss,952. or about sS,-
$4,000 less than in 1914. The report
says examination showed that but few
corporations had purposely falsified
their returns or sought to evade the
tax.
Frauds upon the government through
the use Of artifcially colored oleomar-
garine are said to have reached the
total Of s17.ss2, 40. of which only s4.-
6li.052 was within the assessable Pc
riod. During this year $4,000 was
collected on account of these frauds,
and more is expected.
The total revenue collected from all
sources by the bureau amounted to
about s415,ss1.00 The emergency tax
law brought in s52.ooo,000 the tax on
distilled spirits other than those. dis
titled from fruits about $l33.803, GOO.
compared with about s150.000.000 in
1914. and the tax on fermented liquors
Increased from about sS7 000, 900 paid in
1914 to about s79,000,000 this last year.
Recommended by Commissioner.
The following recommendations are
submitted by the commissioner Of in
ternal revenue:
Denatured Alcohol.-In view of the
large decrease in receipts from domes-
tic distilled spirits. and the probable
further decrease in such receipts dur
ing the present fiscal year. it is rec
commended that a reasonable tax be
levied on denatured alcohol, which, un-
der existing law is now wholly exempt
from tax.
Tobacco.-Every dealer in leaf to-
bacco should be required to give bond.
make a true inventory of stock annu-
ally. and to render report of transac-
tions either quarterly. monthly or for
such periods as the commissioner may
prescribe. The commissioner should be
empowered to make assessments
against leaf dealers for tax on tobacco
not properly accounted for. Registry
of manufacturers of cigars and tobacco.
dealers In leaf tobacco and peddlers of
tobacco should be required on COM
nnencement of business and not July /
each year. when special taxes are not
In force. II Is recommended that sec
tion 1850. Revised Statutes, be amended
I'm accordance with these several re-
quirements.
Narcotic Law.-It is recommended
that this law be amended to remedy
certain defects and to strengthen the
administration thereof in the particu-
lars heretofore pointed out
Income Tax Amendments.
Personal Income Tax. Proposed
amendments to the income tax law:
ta) To rsquirereturns of annual gross
incomes Of $4,000 or more instead of
annual net incomes of like amounts.
fb) To require returns of partner
porations instead Of personal or in
dividual basis.
tc) To bestow additional authority
upon the commissioner for the purpose
of making examinations and inquiries
compelling the attendance and testi-
nnony Of any person in connection with
the amendment or correction of returns
or with the exactfop Of returns where
mono were rendered.
(d) Ts provide authority 70. enable