The Green Forest tribune., 1918-01-04
N0 WAY ID EVADE
 THE INCOME TAX
EVERY GOOD AMERICAN EARNING
 PAY EXPENSES OF WAR.
RETURNS DUE BEFORE MARCH
Heavy Penalties Provided for Failure to File Them-Government Officials Will Be in Every County to Assist the Taxpayers.

Will Be in Every County to Assist the Taxpayers.
 Washineton.-"Must 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 CT more, and ey- cry marred person or a o1 2 fam, fly having sn income of S@tbG or nif---- must file return. These returns I5lE7 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 l and March 1, 1915.
 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.
 "Net 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 frofA government bonds, or state, mun1clpai 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 2 Per Cent.
 The normal rate of tax is per cent on net incomes above the amount or exemptions, which is $2,000 in the case of married person or head of fam fly and $1 ,OOO in the case of single person. A married person or head of a family Is allowed an additional ex- einptton of S200 for each depSaestiiic 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 Ii he IS actually supporting one or more per sons closely cor Iected with him by blood relationship or relationship by marriage, or if his duty to suppNrt such person is based on some moral or legal obligation.
 Debts ascertained to be worthless and charged off within the year ana l taxes paid except income taxes ana those assessed against local benepts 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 county in the United States between January and March l 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- feet to the tax the fact that failure to see this official In no way relieves them of the duty imposed by law to Ale their returns within the time speci- fled. :
 The government is not required to seek the ta&payer. 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 no" to make out their returns will readily understand, therefore, that 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 S2O nor more than S1,000, and in addition 30 per cent of the amount of the tax due. For making false or fraudulent return, the penalty is q fine not to exceed $2,000 or not ex- ceedfng 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.
 ,n;. ii,..' niIlIs,.. Of e 1'rners who will pay income taxes has not been nlestimated by the government oficialsl but it is certain they win 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 nay 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 in farm operation may be deducted. but not family or liv- Ing expense. Produce raised on the farm and traded for groceries, wearing apparel, etc. is counted as living ex- penditures and cannot be deducted. Salaries paid by the state or polit- ical subdivision of the state are ex- empt. A farmer holding the job of county supervisor, for instance, does not have to include his salary in his in- come tax return