The Miller press. [volume] (Miller, S.D.) 190?-current, 1918-01-03
NO WAY To EvADE
THE INCOME TAX
EVERY GOOD AMERICAN EARNING
FAIR LIVING WILL HELP TO
PAY EXPENSES OF WAR.
RETURNS DUE BEFORE MARCH
Heavy Penalties Provided for Failure
to File Them-Government Of6claIs-
Will Be in Every County to Assist
the Taxpayers.

Washinrton.--"Must I pay an in
come tax?"
THAT is the question that thousands
OF Americans are asking. The answer.
in n general way. lies in this state
ment:
Every unmarried person having IL
net income of 81 900 or more, and ey-
cry married person or head of Il fafn-
lily having an income OF $1,000 or more
must file n return. These returns must
be In the hands OF the collector of in
ternal revenue in the district in WHICH
the taxpayer lives or has his principal
place of business between January 1
and March 1. 1918.
The man who thinks 60 evade this
tax Is making a serious error. Reyerue
officials will be in every county to
check returns. Failure to make II cor
rect return within the time specified
involves heavy penalties.
"Net income means gross income
less certain deductions provided f0ttpy
the act. The law defines incoms ms
profit, gain, wages, salary, coTIHis-
sions, money or its equivalent from
professions, vocations, commeScc,
trade, rents, sales and dealings In crop
erty. real and personal. and intefest
from investments except interest GROIN
government bonds, or state. municipal
township or county bonds. Iac0uics
from service as guardian. trustee or
executor; from dividends. pensiJns.
royalties. or patents. or oil and gas
wells, coal land, ETC., are taxable.
Normal Rate 10 2 Per Cent.
The normal rate OF tax Is ? per cept
on net incomes above the amount of
exemptions, which Is $1,000 in the cAse
Of q married person or head OF a fam
lily and $1,000 in the case OF a single
person. A married person or head Of
a family Is allowed an additional ex-
emption OF 500 for each dependant
child If under eighteen years of z
or incapable of ~self-support because
defective. The taxpayer Is considered
to be the head of a family II he IL
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 mUfai
or legal obligation.
Debts ascertained TO be worthless
ana cfargeti OF within tho Taar a:a
taxes paid except income taxes and
those assessed against local benefits
are deductible. These and other points
- Yl. snxnnan TOW Cnntinn nf tho NysF
revenue act will be fully explained by
revenue officers who will visit every
county in the United States between
January . and March / 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
seeking to impress upon persons sub
ject to the tax the fact that failure to
see this official In no way rsiieses
them of the duty imposed by law 20
Ale their returns within the time speci-
fed.
The government Is not required to
seek the taxpayer. The taxpayer Is
required to seek the government. Per
sons in doubt as to whether they are
subject to the tax or not or as to how
20 make out their returns, will readily
understand. therefore. that a visit to
this official may mean the avoidance
of later difficulties.
The penalty for failure to make the
return on time Is a fine OF not less
than $40 nor more than $1,000, and
In addition 80 per cent Of the amount
OF the tax due. For making a false
or fraudulent return. the penalty IL
a fine not to exceed $1,000 or not ex-
ceeding one years Imprisonment, or
both, In the discretion Of the court. and
In addition 100 per cent OF the tax
evaded.
As to the Farmers.
The number Of farmers who will pay
income taxes has not been estimated
by the government officials, but II is
certain THEY Will 10TH u idTSc peICcu
tage OF the 100000 persons assessed
who never before have paid an income
tax. The average farmer does not
keep books but II he avails himself OK
the services Of government experts
who will be sent to aid him, 1t will not
he difficult for him to ascertain the
amount of his net income.
The farmer Is making out his return
may deduct depreciation in the value
Of property and machinery used In the
conduct Of his farm, and loss by fire.
storm or other casualty, or by theft II
not covered by insurance. Expenses
actually incurred in farm operation
nay be deducted. but not family or iiy-
ing expense. Produce raised 0n the
farm and traded for groceries. wearing
apparel. etc.. is counted as living ex-
penditures and cannot BIO deducted.
Salaries paid by the state or a p6ltt-
ical subdivision OF the state are ex-