Every evening, Wilmington daily commercial., 1918-02-12
REPARAT|ON MADE
T0COLLECT| INCOME
TAX FOR DELAWARE
Many Persons Have Received the
Blanks They Have to Fill
Out.
ALL OVER 81 ZOO TAXABLE

The Delaware income tax law, which
WAS passed by tho Legislature, becoming
effective this year, tayables are interested
To know what they are required To do IL
the matter. According TO information
received from the office of the State
Treasurer some time ago, taNablcs vii
Inc sent blanks through the mails This
u now being done and many blanks
have been received.
According to the collecting officer
however, persons whose aggregate in
come for last wear did not amount 10
$1,000 need make no return and should
nay no attention to the blank. II. how
rVer, the aggregate exceeded 81 600
return must bc made. though there will
hr no tax except on n net income ot s. 600,
or more. Tho blanks which are bein,
scnt cut contain the following:
L. THIS return shall bc made 10y every
,lilHen of the State of Delaware, whether
residing at home or abroad. and by every
pcrsnn nrsldng IN Delaware, though not a
,Ijixen thereof. having a net income OF
u. 900 or over for the taxable wear.
> This return shall be made by every
nonresident alien deriving any net in
come from property owned, and business,
trade or profession carried on in the state
bN him No specific exemption is allowed
non -pSIdcnt aliens.
3. When an individual bv reason of
minority, sickness. or other disability,
or absence from the State, IS unable TO
make his own return. II may be made
Tor him hy hIs duly authorized represent
atlvcs
g. Amounts charged on line Il lhusi-
moss expenses for restoring property or
IL, fhor,,.f
its usc IN business. together with the
amount claimed for depreciation IN llnc
-. must not cNrccd the deterioration Of
the propcrt, N one year
> In comput .ng net income the follow
me drductlnuS shall hC allowed
Iir>t The necessary expenses actually
IaId hN the taxable IA carving on any
business or trade. not including personal,
living or familN expenses. and not InCIId-
ing the expenses of agricultural operations
second All interest paid by the taxable
vlthln fhc year on his Indebtedness.
rhlrd TaxcS paid bv tho taxable with
N the year imposed by the authority of
'ho nItcd States or us territories, or
possessions. or any foreign country, or
under the authority Of any State, county.
school district, municipality or other
taxing subdivision Of any state;
Fourth Losses actually sustained by
the taxable during the year, incurred on
hIs business or trade. or other dealings, or
arising from trcs. storms, shlpwreck, or
nthcr casualty and from theft, when
-uch losses are not compensated for by
insurance or otherwise, not including
lasscs resulting from agricultural oper-
ationS
Fifth Debts due to the taxable actu-
ally asccrtained 10 be worthless and Charg
ed off within the year;
SiNth-A reasonable allowance for the
exhaustion, wear and tear OF property
arising out Of ltS use or employment III
the business or trade of the taxable.
q. This return. properly filled out.
must b. made under oath or affirmation.
AtiidavIts may he made before any officer
authorized by law 10 administer oaths,
and filed with the State Treasurer, income
taN department, Dover
This last item seems like an unneceSS-
AIRY hardship on persons with small in
ynmes. though large enough to be taxed,
ior they are put 10 the additional expense
Of an affidavit
Under the law each taxable is taxed at
the rate of | per cent of his net income for
the preceding year IN excess of 81, 900.
Tins income includes. salary or wages.
revenue from profession or vocation;
business. trade commerce. &c. rents,
other than real estate. interest on notes.
mortgages. hank deposits, securities;
oblgatlons OF domestic corporations
POINT stock companies or associations and
insurance companies; tduciarles; partner
ship profits. royalties and other sources.