Williams news., 1918-03-21
MUST YOU PAY TAX
 ON YOUR INCOME?
Matter That Every American Is Called On to Determine
 Without Delay.
MARCH 1 LIMIT FOR RETURNS
Failure to File Them Involves Severe PenaIties-Taxpayer Will Be As sisted by Treasury Officials in
 Every County.

1 WaShington-Th time has arrived
 for every American subject to the in-
 come tax division of the war revenue
 act to figure up his income and file | his return. If he is unmarried and
 has net income of $1,OOO or more, or
 if he is married or the head of a fam | fly and his net income is $2OOO or
 more, he must pay the tax. His re-
 turn must be in the hands of the col
 lector of internal revenue in the dis
 trict in which the taxpayer lives or
 has his principal place of business be- fore March l, 1918.
 The man who thinks to evade this
 tax is making a serious error. Revenue
 officials will be in every county to check returns. Failure to make a cor rect return within the time specified involves heavy penalties.
 Met income" means. gross income less certain deductions provided for by the act. The law defines income as profit, gain, wages, salary, commits siOns, money or it's equivalent from professions, vacations, commerce, trade, rents, sales and dealings in prop erty, real and personal, and interest from investments except interest from government bonds, or state, municipal township or county bonds. Incomes from service as guardian, trustee or executor; from dividends, pensions, royalties, or patents, or oil and gas wells, coal land, etc, are taxable.
 Normal Rate Is Per Cent
 The normal rate of tax Is per cent on net incomes above the amount of exemptions, which is $2,0OO in the case of a married person or head of fam fly and $1 ,0O0 in the case of a single person. A married person or head of a family Is allowed an additional ex- emption of $2OO for each dependant child if under eighteen years of age or incapable of self-support because defective. The taxpayer is considered to be the head of a family if he Is actually supporting one or more per sons closely connected with him by blood relationship or relationship by marriage, or if his duty to support such person Is based on some moral or legal obligation.
 Debts ascertained to be worthless and charged off within the year and
  those assessed against local benefits are deductible. These and other points of the income tax section of the war revenue act will be fully explained by revenue officers who will visit every in the United States between January and March, 1 to assist tax payers in making out their returns.
 Officers to Visit Every Locality.
 Notice of their arrival in each local ity will be given in advance through | the press, banks and post offices. They | will be supplied with income tax forms copies of which may be obtained also from collectors of internal revenue.
 The bureau of internal revenue is ject to the tax the fact that failure to | see this official in no way relieves them of the duty imposed by law to nle their returns within the time speci- lied.
 The penalty for failure to make the return on time Is a fine of not less than $20 nor more than $1,OOO, and in addition 50 per cent of the amount of the tax due. For making a false pr fraudulent return, the penalty is a fine not to exceed $2,OOO or not ex- ,eeding one years Imprisonment, or both, in the discretion of the court, and n addition 100 per cent of the tax evaded.
 As to the Farmers.
 The number of farmers who will pay ncome taxes has not been estimated ,y the government officials, but 1t is certain they will form a large percen- age of the e,0OO,OoO persons assessed vho never before have paid an income ,ax. The average farmer does not zeep books but if he avails himself of he services of government experts who will be sent to aid him, 1t will not ,e difficult for him to ascertain the amount of his net income.
 The farmer is making out his return nay deduct depreciation in the value ,f property and machinery used in the conduct of his farm, and loss by fire, ,torm or other casualty, or by theft if lot covered by insurance. Expenses actually incurred in farm operation nay be deducted, but not family or liv- ng expense. Produce raised on the arm and traded for groceries, wearing apparel, etc., is counted as living ex- ,enditures and cannot be deducted.