Shoshone journal. [volume] (Shoshone, Idaho) 1884-1931, 1918-03-01
7 MILLION TO CONTRIBUTE
TO THE COST OF WAR

capable Of selfsupport because defec-
live. A taxpayer Il considered to be
the head Of family II be Is support
Ing one or more PERSONS closely con
nected with him by blood relationship
relationship by marriage, or II bis duty
to support such person Is based on
some moral or legal obligation.
Women as well as men are subject
10 tho tax.
The combined net income OF a mar
ried couple living together is assessed
n. for example. the husband earns
$1,000 and the wife 1000 they will
have TO pay a tax Of $50. provided they
have no children.
A widow, woman living apart from
her husband, or a maid Is assessed on
her net income above 81 900.
met income" means gross income,
less certain deductions provided for by
the act
m arriving at your net income you
are allowed 20 deduct from gross In
come all expenses actually paid during
the year In the conduct OF business.
trade or profession. These include
the amounts paid by farmer In pre-
pairing his land for crop aud the
cultivation. harvesting and marketing
Of the crop the cost OF seed and fer
tlilzer used. the amount expended for
labor In caring Tor live stock and the
cost of feed. The farmer may deduct
also the amount paid for repairs to his
barn or other farm buildings. but not
the dwelling. and for repairs 10 farm
fences. machinery. etc. The cost OF
materials Tor immediate use and of
small tools which are used up in the
course Of u year or two. such as bind
Ing Irvine. pitchforks. spades. etc, Is a
dcductabie stem. hut not the cost OF
threshlng machines. tractors and ma
chlnery OF a more or less permanent
character. Rent paid for farm may
be deducted.
Deductions Allowed.
A merchant may claim as deductions
the amount expended FOR advertising.
hire OF clerks and other employees.
cost OF light. fuel. water. telephones.
etc. used IN bis place OF business,
drayage and freight bills, the cost OF
operating delivery wagons or trucks /
aud cost Of their repair.
A physician may deduct the cost OF /
medicines and medical supplies used /
by him Ia the practice OF bis profess
sion expenses paid In the operation
and repair OF an automobile used In
professional calls. dues to medical 50
ciegies and subscriptions TO medical
journals expenses OF attending medi-
cnl conventions. rent paid FOR Office
rooms and the hire OF office assistants.
and cost o. fuel. light. water. tele-
phone. etc. used Ia Office rooms.
Amounts expended for books and surg
zeal Instruments are not allowable as
a deduction
This Ia a general way. outlines the
ordinary expenses incurred by farm
e. merchant or professional man. aud
he principles underlying these allow
ancsa are equally applicable In the
-ase 81 any business. trade or profes-
don. In short. all expenses connected
ANfhttt haAt F"f3+tf Ntttt ~ tANFA'tN
producing business. trade. profession
sr vocation are allowable desiuctions.
You nay deduct also from gross In
-one debts actually ascertained 70 be
eorthisss aGd charged on within the
sesr. aud LOSSES sustained Ia business
~ trade ~ from fircs. storms or theft.
Z not compensated BY Insurance or
,fherEise. Reasonable allowance Is
made for the depreciation Of property
"a account Of wear and tear la the use
4 business. Depreciation Of your resi-
iencr Ia not allowed. but II you rem.
property % others. depreciation cHn be
.iaimet
Items 20 Be Included.
Yoa are required 10 inciude under
gross income the following items.
Salaries. wages. commissions or
OF whatever kind for
,ersoGH services.
All profits derivca from b'siaess
rade or commerce. ~