Weekly journal-miner., 1918-01-02
OF INCOME TAX ID
 BEGIN TODAY
UNCLE SAM WILL GAR NER FROM HIS CHILD REIN, RICH AND POOR, TRIBUTE TO AID IN WIN MING THE WAR.
By Associated Press

2
 WASHINGTON, D. C., Dec. 3l.- The great task of gathering incoml tax and excess profits returns will begin with the New Year tomorrow Every unmarried person earning more than Sl,000 during the last yeai and every married person or head of family who made more than S2.000 must file with the internal revenue collector of his district a report any time Eetween tomorrow and March l. He will be notified before June l of the tax due, and payment will be due by June Is.
 The government expects to receive Sl POI ,0O0,O00 from income taxes be- fore July l, including 5000, ,000,000 from individuals and S535, 100000 from corporations. This is more than ono third of the S3,40O,tOo.GT estimated receipts under the war revenue act passed by congress at the last session.
 From excess profits taxes. the gov crn'nent expects to realize about ST. 22n,OO0,0G0 before July l.
 The rate of tax for a married maj. CT the head of a family is per cent on the amount of his net income ex- cccding S2000, but less than s4.OOU, and per cent on the amount of his net income above $4,000 but less than S3.OG. An unmarried person not tho head of family will pay per cent on the amount of net income above : coo but less than S5,000, and per cent on the net income above S3,000 but less than $5,000.
 An extra levy, or surtax, in addition, to the normal tax. is imposed on in comes above $5.O00, so that the amount of income between S5.000 and S7.500 is subject to a total income tax, including both normal and extra, of : per cent: and between &,500 and Si0.010. 6 per cent. The surtax furth> CT increases with higher incomes, 50 that amounts of Sl,000,000 are taxablt at 6 per cent with 1 per cent addi- tional fer each half million up to two million dollars All incomes over the latter amount are taxable at c per cent.
 Typical income tax levies on heads of families arc as follows: Income of S2.50G iax is Sl0: income of SS,000, fax is SEQ: income of S3,500, tax is S2O. income of S4OOO, tax is $40; in come of S4.5O0, tax is 500; income of S7,10n, tax is SS0.
 Unmarried persons would pay in this way: Income of 1900, tax IS SlO: income of S2,OOO, tax is so: in come of S2,500. tax is S30; income of S3,OOO, tax is $40: income of $500, tax is S60: income of $40GO. tax is SSO: income of S4,5O0, tax is $l00; iri come of S5.OO0, tax is Sl20.
 Taxes may be paid in four install ments between now and June Is. ii this arrangement is preferred, but the treasury will open a determined cam. paign soon to encourage persons to pay their tax in full immediately, and receive interest on the advance pay ment
 A small army Of accountants, especially trained for the work in schools conducted by district col lcctors for the past two weeks, will 20 into the field beginning Wednes day 10 assist persons in filing their returns, and will travel on pre-ar' ranqed itineraries for month or more. In addition, federal agricul- tural agents and representatives ot state and county councils of national defense. have enlisted in the campaign of education. By this extensive cam paicn of education, Internal Revenut Commissioner Roper hopes to elimin- ate the chances of failure to file return through ignorance of the re- quirements.
 In fact. officials in charge of the tax gathering machine expect to eli minuate the usual grudging spirit Of taxpavers. They have called this