Judsonia weekly advance., 1918-03-27
APRIL FIRST LAST DAY
 FOR FEDERAL RETURNS

Apih l, Aoio, iS lHe unal day d. lowed under the federal income tax jaw for the filing of federal income tax returns. Persons who are reauir- ed to file returns under the provisions of law and who fail to get their re- turns in on time are subject to se- were penalties, as follows:
 For making false or fraudulent re- turn, not exceeding $2,000 or not ex- ceeding one years imprisonment, or both, in the discretion of the court and, In addition, 100 per cent. of the tax eyaded
 For failing to make return on time, not less than $20 nor more than $l,- 0OO, and, in addition, 50 per cent, of the amount of tax due.
 If on account of illness or absence from home you are unable to render your return within the time prescribed by law you may obtain an extension of 50 days If request therefor is filed with the collector of your district be- fore the due date of the return. In this request you must state the req son why the return cannot be filed within the time prescribed by law.
 Collectors of internal revenue are not authorized to grant extensions of more than 30 days, but the comms- siOner of internal revenue has author ity to grant reasonable extension beyond 30 days in meritorouS cases. If you desire an extension of more than 80 days your request should be addressed to the commissioner and should contain detailed statement covering the reasons which make 1t impossible for you to file your return on or before April 1.
 The internal revenue men are now completing their tour of the country, during which they were in touch with the people of every city and town. If you failed to get in touch with the deputy which visited your section 1t Is not too late to get advice. Consult your postmaster as to where the near est deputy Is now. Get your blank form. study the directions and the re- QuirelnentS as shown thereon and make your return without fail If your income was sufficient to come within the bounds named in the law.
 It Is pointed out by Commission CT Roper that II is important that tn. people comply with the federal laws as fully as they are complying with / the drafts for men and the conserva- tion of foods and fuel. "The war must be paid for" says Commissioner Roper. ha .f.rt,t script just portion of income as It has to conscript our boys. The tax for 1917 is designed 10 reach moder- ate as we'll as large incomes, so that all persons who are in financial posi- ton to bear portion of the heavy government expenses can be assessed in proportion to their ability to pay.
 'The man who is barely making a living or barely supporting family is not affected by the 1917 law. But the man who Is able to bear share of the burden has been reached by the new law, and he should accept his responsibility in the same patriotic spirit that our young men have shown in offering themselves for this great
 
 world safe for people of all kinds to live in and to govern themselves"
 This tax is one which recognizes women as on an equal basis with men. The unmarried woman or the married woman with a salary must make tax return just the same as any man. Only the woman supporting her mother or oth rnnvphorS nf hap fQ pnf1y toly yo out $2,0OO exemption.
 Under the law the head of the fami- ly Is the one whose earning power con- tributes to the family's support
 Similarly widow with small chill dren to support can take out $2,0O0 exemption and $200 additional exemp- tion for each of her children under eighteen. Thus It Is intended that the law shall work no hardship to wo- men having to struggle to get along. But each must file return If her in- come Is $1,00O.
 A man whose wife dies and who is left with small children to support upon a moderate income may also take full exemption under the new tax law and also claim $200 exemption for each of his children under eighteen.
 The widower under the law Is a single man and must make tax re- turn accordingly. Married men need not file returns unless they are earn ing $2,00O or more.
 This Is as much national obligas tion as the reporting for duty of man drafted for service with the colorS," says D. O. Roper, commissioner of in ternal revenue. "As 1t stands, 1t Is much a matter of the man or wo- mans own conscience. It Is for him