The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1918-01-11
E!1UST FILE RETURN
ALL SUBJECT TO INCOME TAX
REQUIRED TO SUBMIT STATE
MENTs BY MARCH I.
HEAVY PENALTY FOR FAILURE
Returns viii Be Rlgldly Checked and
Assistance Given Taxpayers by OF.
heials In Every county-Tlps
to Farmers.

| 10 Farmers.
Washington.-Al good Americans
who are making a fair living are now
called upon to pay, in the way of an
Income tax, their share of the cost OF
the war. Whether or not he Is sub.
ject to this tax Is the question every
man must settle at once. In a few
words this is the answer: Every un.
married man whose net income is 81.
600 or more and every married man or
head Of family whose income is 81.
600 or over must pay the tax. Before
March /, 1913, he must file his return
with the collector of internal revenue
In the district in which he lives or has
his principal place Of business.
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 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, commits.
sions, money or its equivalent from
professions, vocations, 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 2 Per Cent.
The normal rate of tax is per cent
exemptions, which is $1,000 in the case
Of a married person or head of fam.
lily and $1,000 in the case of 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 age
or incapable OF self-suppOrt because
defective. The taxpayer is considered |
to be the head of a family if 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 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
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
ty 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
rom collectors of internal revenue.
The bureau of internal revenue is
seeking to impress upon persons sub
iect to the tax the fact that failure to
see this official in no way relieves
hem of the duty imposed by law to
lie their returns within the time speci-
led.
The government is not required to
'eek the taxpayer. The taxpayer is
'equlred to seek the government.
The penalty for failure to make the
eturn on time is a fine of not less
han 500 nor more than $1,000, and
n addition 80 per cent of the amount
f the tax due. For making a false
r fraudulent return, the penalty is
fine not to exceed $1,000 or not ex-
eeding one years Imprisonment, or
oth in the discretion of the court, and
n addition 100 per cent of the tax
vaded.
AS to the Farmers.
The number of farmers who will pay
lcome taxes has not been estimated
Y the government officials, but it is
srtain they will form a large percen-
lge of the 100000 persons assessed
no never before have paid an income
TX. The average farmer does not
eep books but if he avails himself Of
lie services of government experts
no will be sent to aid him, it will not
! difficult for him to ascertain the +
mount of his net income. +
The farmer is making out his return /
ay deduct depreciation in the value 1
II. 4
nduct Of his farm, and loss by fire, +
orm or other casualty, or by theft il
It covered by insurance Expenses
tually incurred in farm operation
ay be deducted, but not family or liv-
g expense. Produce raised on the
rm and traded for groceries, wearing
parel, etc, is counted as living ex- :
NHI