, 1918-01-03
EVERY GOOD AMERICAN EARNING
FAIR LIVING WILL HELP TO
PAY EXPENSES OF WAR.
RETURNS DUE BEFORE MARCH
Heavy Penalties Provided for Failure
to File Reinforcement Officials
VIII Be In Every County to Assist
the Taxpayers.

"a 10 the question tnat thousands
OF Americans are asking. The answer,
In a general way. lies in this state
ment:
Every unmarried person having a
net income of $1,000 or more, and ev-
cry married person or head of a fam
lily having an income of $4,000 or more
u file a 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 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 its equivalent from
professions, vocations, commerce,
trade, rents, sales and dealings in prop
~hhJt hS"' uhu pNioohdip Nv cot
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 10 2 Per Cent.
The normal rate of tax is 2 per cent
on net incomes above the amount of
exemptions, which is $1,000 in the case
Of a married person or head Of a fam
lily and $1,000 in the case OF n single
person. A married person or head of
a family is allowed an additional ex-
emption of 5000 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 II he Is
actually supporting n 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.
IeDlS dSCtI lulhtu " pS
and charged off within h 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 2 and March l to assist tax
payers in making out their returns.
Officers to Visit Every Locality.
Notice of their arrival in each local
l.y 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
,ect 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 h time speci-
ied.
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 now
to max out their returns, will readily
understand, therefore, that a visit TO
this official may NEAR the oidanc
Of later difficulties.
The penalty for failure to make the
return on time Is a fine OF not less
than $50 nor more than Sl'ooo' anu
In addition so per cent of the AMOUNT
NJ the tax due. For making n false
mr. fraudulent return. the penalty IL
. fine not to exceed $1,000 or not ex-
reeding 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 lumber of farmers who will pay
income taxes has not zee estimated
by the government officials, but IL IL
certain they will form IA large percen.
taee of the 6,OO0.O00 persons assessed
VIII never before have paid an income
tox. The average farmer does not
leon hooks but II he avails himself OF
the services of government experts
VIII 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 nrs.
storm or other casualty, or by theft IL
not covered by insurance. Expenses
actually incurred in farm operation
NAV be deducted, but not family or nv
ING expense. Produce raised on the
farm and traded for groceries, wearing
anparel. ETC., is counted as living ex-
nenditures and cannot be deducted.
Salaries paid by the state or a poht-