The Pulaskian., 1918-01-04


 waShington.-"Mu I pay an in- come tax?"
 That is the question that thousands of Americans are asking. The answer, In general way, lies in this state ment:
 Every unmarried person having net income of $1,000 or more, and ev- cry married person or head of a fam fly having an income of $2000 or more must file 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 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, commis- sions, money or its 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 <1{ <1e e,s< royalties, or patents, or oil and gas wells, coal land, etc, are taxable.
 Normal Rate Is Per Cent
 The normal rate of tax is 2 per cent on net incomes above the amount of exemptions, which is $2000 in the case of & married person or head of fam fly and $1 900 in the case of single person. A married person or head of family is allowed an additional ex- emption of $200 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 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 taxes paid except income taxes and those assessed against local benefits Of fC of the income tax section of the war revenue act will be fully explained by revenue officers who will visit every county 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 seeking to impress upon persons sub ject to the tax the fact that failure to see this official in no way relieves them of the duty imposed by law to file 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 to 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 $20 nor more than $1,000, and in addition 50 per cent of the amount of the tax due. For making false or fraudulent return, the penalty Is a fine not to exceed $2,00O 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 it Is certain they will form large percen- tage of the 6,000,000 persons assessed who never before have paid an income tax. The average farmer does not keep books but if he avails himself of the services of government experts who will be sent to aid him, 1t will not be 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 if not covered by insurance. Expenses actually incurred Tn farm operation may be deducted, but not family or liv- tpo ovnonca prod,.0o roicoH on ba