Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1917-12-28
REVENUE DEPARTMENT PUTS
OUT QUESTIONABLE FOR
BENEFIT or PUBLIC.
NO ONE AFFECTED NEED
REMAIN IN IGNORANCE
Questions and Answers Cover Most Of
misconceptions Put to Collector
Aurphy's Observation-Disclosures
For Fraud and For Failure to Make
Returns Within Specified Time.
Davenport. Dec. ss.-Louis MurpiG

Davenport. Dec. ss.-Louis MURPHY,
United States internal revenue collec-
tor al Dubuque thru his Davenport de-
putty. Thomas Behaa. federal building,
made public an income tax question
na.re, which he hopes will SO Ions
way toward smoothing ont the diff
cultiss that heretofore have beset the
way OF conscientious citizens seeking
20 make correct returns o. their earn
ings TO the government. TIE tntorma-
s!on is very interesting.
That no. one coming within the pro-
visions O. the new income tax resula-
1ious may be at q loss TO understand
what the government expects Of him
or her. for that -ratter-in the way OF
making a return, Collector Murphy
has assumed in addition TO his other
duties the task OF schoolmaSter. De-
putty Collector McGove-p IS low at the
school It will be the task OF the men
when the fling OF returns begins on
Jan. 20 be prepared 10 answer any
questions regarding the law that may
be asked by prospective taxpayer.
The questions and answers prepared
by Collector Murphy cover all OF the
most frequently encountered queries
regarding the law They are as follows:
IL You Earn $1,000.
Am ! required TO render person
a. income tax return Tor 1917?
Yes, 4 unmarried and your net in
come for that year exceeds $1,000. Il
you are married no return Is rec uired
unless your net income including that
of your husband or wife, equals or
exceeds $1,000.
Where should my personal return
for tho year 1917 be fled
Your return may be fled with the
collector Of internal revenue for the
district IN which you have your legal
residence or principal place OF bust
ness.
When may my 1917 return be fled
with the collector Of internal revenue?
"On any day after Dec. 81, 1877, but
not later than March l, 1918.
"will failure to hle my rSturn IN the
time prescribed by the law render me
liable to any penalty!
Eyes, you VIII be liable to . specific
penalty Of not less than $40 nor more
than $1,000 and you also win be liable
to so per cent additional tax.
May ON extension beyond March l.
1918, be obtained for the filing OF my
1917 return?
Yes. II on account Of illness or alb
sence from homo you are unable to
render your return within the time
prescribed by law you may obtain an
extension Of 80 days II a request IS
filed with the collector Of your district
before the due date Of the return.
would a personal return rendered
by an agent for and in my behalf be
accepted!
IF by reason OF illness, aon-resi-
dence or absence a taxpayer Is IN
able to render his return, he may ap-
point an agent to act for him and the
return executed by the agent viii be
accepted II he makes an affidavit that
he has sufficient knowledge TO make
complete and accurate return Tor his
principal and assumes responsibility
tor making the return and .ncu--:.s
the penalties provided to- delinquent.
erroneous. false OF t-audEl=at return
Punishment Fer Fraud.
VIA. would happen Should = AK
uars- nzas = false Or t-zcd2ieo- -e-
III ~. infant % s-a5s e 1-oSE-
par-=-- q t-o9-s Az?
z.--s s,=,-sg-= Ezlas 70 q adi.-
.-c-zz- III - ~ c-s- c=-- a-6 - = a-a
~. - gr-s5 - t.Ht, u . re T=2-s
t----s--.s9----e--, " oo:-- u ~ t-sG-
-so- q. --s co7l--- III % -1= cosLs ..
r-3ss---fcc-
Mar Z -usoa-5 E-5 We. Elg -os-
e-sz-s-. soS sa-cn -zcs!T-l< =. t1te-
Isso5sn- z-gcUas. -s-as- separate -
-u--r7
Yes . re .rsos,S sat VIE ear
-scelTe 81 independent :1co1s s2>S
70 u IN exoas o. $1,000. seDa-z+E -
-u--at --gr tJe rendered :. ioEsT-
-+e income y et-re~ = less tnan s--iJ.
put -f1ei- cun %noo0e @q-a&s o:
exceeds $500 5o.g. -su1-- szouit
be -en3e-et
-1t Z 171s5znS I'D vita render :
5ol-yt return, is -ns a56t-o-zi Tax as
sessed against -hs+ -e.1-- based uco-
the Aggregate a-ou1at .. taco-aE
SHOWN
'No. TIE normal Il oc,ne tax VII ,:
assessed against tas aggregate amount
reported ny thu husband and wife
whether Joint or separate return. sr:
rendered, but the additional iaconf
taxes are only ASSESSED against tbs
separate income u zach.
rs a married man entitled 20 & per
sonaI exemption Of g. go and s4o8 ad.
issti157saa , exemption 81 cccoozi7ss 81 ~:
dependent children. Whose total tncoInt
does not exceed s2.400. but does equa
or exceed 5000. required 70 render Z
return?
Yes. While ne win not be required
10 pay an income tar, ne Is required
to render a return If his net income
equals or exceeds $1,000"