Middletown transcript., 1917-10-13
ALL MUST FILE
WAR TAX RETURNS
Government Will Not Take Ini-
tiative, Roper Says
WILL PROSECUTE SLACKERS
Declares Act Makes 1t The Duty or
Every Person, Firm Or Corpora
tion To Make True And Cor
rect Returns.

Washington.-Notice to the public
to make it's tax returns to the govern
ment under the new war revenue Ia"
was Issued by Internal Revenue Com
missioner Roper, in an interpretive
statement of the laws operation
Warning was given that in no case
would the government take the in
itiative in getting in returns, although
all returns would be verified and ey'
erybody concerned should communi
cate promptly with the nearest rev
enue Office.
Persons failing to make returns,
Mr.. Roper announced, will be regard
ed as tax slackers and penalties viii
be enforced against them. AS out
lined in the statement, the following
persons are affected and must make
returns to the government:
All individuals receiving incomes
Of more than $1,000 year.
All corporations, Joint stock COM
panies and associations.
All distillers, rectifers, wholesalers
and retailers, holders of distilled spir-
its intended for sale or to be used
for manufacturing purposes.
| All dealers in fermented liquors or
malt liquors, wines. cordials, liqueurs,
domestic and imported.
All dealers in soft drinks, table wa
| ters and carbonic acid gas.
All manufacturers of and dealers in
cigars, 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
IRE and casualty insurance.
All manufacturers and wholesale
dealers in motor-vehicles Of every
kind, musical instruments, motion
picture films, jewelry, boats, sporting
goods, perfumes, cosmetics, medicinal
preparations, chewing gum and cam
eras.
All proprietors of amusement places,
including cabarets.
All persons executing legal docu-
ments of any type.
All traders on produce or stock eX-
changes and boards of trade.
All importers of merchandise.
All manufacturers or importers Of
playing cards.
The statement continues:
"The law makes it the duty Of
every person, firm or corporation
whose possessions or incomes are tax
able to make true and correct returns
upon which the tax may be assessed
and collected This Information is of
vital Importance to every citizen be-
cause, Notwithstanding that the
Bureau of Internal Revenue is the
agency charged with the administra-
tion 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 corporations
which, in the course of administra-
ton the Bureau of Internal Revenue
will verify.
Severe penalties are provided for
failure upon the part Of any per-
son, firm or corporation to make the
correct inventories and returns re-
Quired.
'In the collection of the tax that
will apply to articles or commodities
In stock on October 4, 1917, 1t is the
purpose of the Bureau of Internal
Revenue to make through its field
force preliminary inquiries 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 week. Within 80 days
from the date of enactment of the
new, law every person, firm or cor
poration liable to floor tax must file
with the collector of internal revenue
a true and correct inventory, under
oath, of goods In his possession, sub
ject to this tax. Attached to the in
ventory must be synopsis 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 re-
turn. Upon the basis of this return
and an analysis of the information
disclosed by the preliminary inquiry
and the taxpayers inventory, the
proper amount of tax will be deter
mined. Payment of the tax must be |
made to the collector OF internal |
revenue at the time of filing the re- |
turn, but payment may be extended |
to date not exceeding seven months |
from the passage Of the act upon the |
filing of bond for payment. This
bond must be given with an approved
corporate surety company in penal
sum of not less than double the
amount of the tax and in no case
less than $1,000.
1.-THE penalties for failure to COM
ply with the requirements of the law
are for slackers.