The Jasper weekly courier., 1918-01-11
EVERY GOOD AMERICAN EARNING
FAIR LIVING WILL HELP TO
PAY EXPENSES OF WAR.
RETURNS DUE BEFORE MARCH
Heavy Penalties Provided for Failure
to File Them-Government Officials
Will Be in Every County to Assist
the Taxpayers.

of Americans are asking. The answer.
in 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 q fam
lily having an income of $1,000 or more
must file 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 n 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.
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
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
on net incomes above the amount OF
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. married person or head OF
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 If he Is
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
! ity 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
iect to the tax the fact that failure to
sec this official in no way relieves
them of the duty imposed by law to
file their returns within the time speci'
fed.
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 no"
10 make out their returns, will readily
understand, therefore, that a visit to
this official may mean the avoidance
of later difficulties.
The penalty for failure to make the
return on time is q fine OF not less
than 500 nor more than $1,000. and
in addition 80 per cent Of the amount
Of the tax due. For making a false
or fraudulent return. the penalty Is
fine not to exceed $4,000 or not ex
ceeding one years Imprisonment, ol
both. in the discretion of the court, anC
in addition 100 per cent OF the ta1
evaded.
AS to the Farmers.
The number of farmers who will pa!
income taxes has not been estimated
by the government officials, but II Il
certain they viii form a large percen
taga Of the-6.OO0,O00 persons assessed
who never before have paid an income
tax. The average farmer does no
keep books but If he avails himself O
the services Of government expert
who will be sent TO aid him. IL will no
be difficult Tor him TO ascertain tn
amount of his net Income.
The farmer Is making out his return
may deduct depreciation I'm the valu
of property and machinery used In tn
conduct OF his farm. and loss by nre
storm or other casualty, or by theft
not covered by insurance. Expense
actually incurred In farm operation
may be deducted. but not family or liy
Ing expense. Produce raised on tn
farm and traded for groceries. wearin
apparel. etc. Is counted as living ez
penditures and cannot be deducted.
Salaries paid by the state or a poli'
lcal subdivision OF the state are ez
empt. A farmer holding the job o
county supervisor. for instance. doe
not have 10 include his salary In his ID
eome tax return