The Birmingham age-herald., 1917-10-06
War Revenue Law Hits High and Low
 Throughout Country
Continued from Page oneD

cigarsA cigarettes, tobacco. snuff and cigarette papers.
 "All carriers of freight, express or passengers and all operators of pipe lines.
 All dealers in life. marine, inland, fire and casualty insurance. | All manufacturers and wholesale 1 dealers in motor vehicles of every kind, musical instruments, motion pie ture films, Jewelry. boats, sporting goods, perfumes, cosmetics, medicinal eras.
 "All proprietors of amusement places, including cabarets. "All persons executing legal docu- ments of any type.
 "All trades on produce or stock ex- changes and boards of trade. "All importers of merchandise. All manufacturers or importers of playing cards"
 DUTY OF ALL The statement continues: "The law makes it the duty of ev- cry person, firm or corporation whose possessions or incomes are taxable to make true and correct return upon which the tax may be assessed and collected. This information is of vital importance to every citizen because, notwithstanding that the bureau of in- ternal revenue is the agency charged with the administration. of the new law and the collection of the taxes, it is not regarded that the bureau of internal revenue shall find out and inform persons, firms or corporations of their responsibilities
 such persons, firms and corpora tions must for themselves make re- turns which in the course of admin istration the bureau of internal rev. enue will verify.
 Severe penalties are provided for fail- ure upon the part of any person, firm or corporation to make the correct in ventories and returns required.
 Tn the collection of the tax that will apply to articles or commodities in stock on October IA, 1917, it is the purpose of the bureau of internal revenue to make through it's field force preliminary in- quiries of every person liable to tax to ascertain his possessions in the way of taxable goods and the amount of tax he Is liable to pay. This preliminary in- quiry will be conducted over period of probably a week. Within 30 days from the date of the enactment of the new law every person, firm or corporation lia- ble to floor tax must file with the collec- tor of internal revenue a true. and cor rect inventory, under oath, of goods in ms possession SuDJeCLN 10 tnlS tax. AL tached to the inventory must be a synop- sis of the inventory and a statement of the amount of tax to be paid on the goods covered by the inventory.
 This is known as a taxpayers return. Upon the basis of this return and an analysis of the information disclosed by the preliminary inquiry and the tax payers inventory, the proper amount of tax will be determined. Payment Of the tax must be made to the collector of internal revenue at the time of filing the return, but payment may be extended to D date not exceeding seven months from the passage of the act. upon the filing of a bond for payment. This bond must be given with an approved corporate sure ty company in 8 penal sum of not less than double the amount of the tax and in no case less than $100O.
 'rThe penalties for failure to comply with the requirements of the law are for slackers.
 Upon every citizen rests the responsi- blity of contributing to the utmost of his ability toward the successful terminal ton of the war. It is the unquestioned duty of every true American citizen not only to pay the full tax the law requires of him. but to remove every possible ob- stacle to the successful administration of the law by the bureau of internal reve- nue. Under the circumstances, 1t Is a high privilege for every citizen to com- ply strictly with the terms of the law and to make 1t part of his duty to see that every other citizen does likewise