New Britain herald., 1918-03-02
INCOME TAX HITS
 ". MAIN AND ARCH
Rich and Not So Rich Must Help
 Fill Golfers

Washington. D. C., March D. John M. GoldbOnds-the name is fc- tional but there are quite a few John Ms. in the United States-this year will pay an income tax of $1,SOO,l8O. John Ms income for 1917 was $3,- 00O,OO0
 John D. Smithkins--also fictional- will pay $10 Smithkin's income for 1917 was $2, 300. Both are married. This IS an illustration of the oper- ation of the income tax provisions of the War Revenue Act of October 5, 1917 and the act of Septembcr &, 1916 which preceded it and which remains in force
 The normal rate Of tax under the act of 1917 is , per cent. on the net income of unmarried persons in cH- cess of S1, 900 and on the net income of married persons in excess of s. 900. Under the 1916 act the normal rate is per cent on the net income of unmarried persons in excess of $3,o00 and on the net income of mar ried persons in excess of $4,000. An extra levy or SurtaN ranging from l per cent on incomes between 5000 and $7,50G to 90 per cent on in- comes in excess of $1,OQO, 900 is inn
  1916, in addition to the normal tax, imposes a surtaN ranging from I per cent. on incomes between $20,0 and $4U,000 to 13 per cent. on incomes in excess of $z,000,0OO. John M. will pay 2 per cent. on his income in eX- cess of $2,000, per cont on his in- come in excess of S4, 900, 50 per cent. on his income in excess of $1 100000 and , per cent on his income in ex- cess of $2,OOO,OO0. Smithkins will pay 2 per cent. on his income in ex- cess Of s2,000.
 The income tax, as thus shown, is no longer a rich mans tax but a levy so graduated tbat every person is assessed according to his income Last year 500oo0 persons paid an in come tax.
 This year the number will be more than 6,0OO,000.
 The estimated revenue to be col lectcd under the War Revenue Act of 1917 is $2,5O0, 100000, Of which i $660,000,000 is in individual income 1 taxes. Every unmarried person who made SEQ a week or more and every 1 married person who made $40 a week or more is assessed. Returns are re- quired of unmarried persons whose l net income for the calendar year , 1917 was 1000 or more and of mar- ried persons whose net income was l $2,000 or more.
 The Commissioner of Internal Rev. ! cnue, with the approval of the Sec retary of the Treasury, has extend l ed the time for fling returns from 1 March 1 to April 1, 1918. This af- l lords the taxpayer ample opportunity
 but to delay until April ? renders the | i'm tn nf 1t l less than $2O nor more than s 900 1 and an additional assessment of 50 l per cent. of the amount of tax due. l Blank forms may be obtained from l collectors of Internal revenue or from , revenue officers who are visiting every ! county in the United States to assist l taxpayers in making out their re- l turns. The services of these experts ] are offered without cost. The location l of their offices ntay be obtained on i inquiry from collectors, banks or ; postmasters. The return must be l filed with the collector of internal revenue of the district in which the 1 taxpayer lives or las his place Of ] business.
 Payment must be made on or be-
 fore June 15, 1918. The penalty for
 failing to pay tax when due Is an as-
 sessment Of per cent. of the amount
 unpaid plus interest at the rate of
 1 per cent. 8 month during which 1t l rema1ns unpaid. For making a falso l or fraudulent return, the penalty is l a fine not exceeding $2.O00 or not ex- ! ceeding one years Imprisonment, or l both in the discretion of the court
 and, in addition, 100 per cent of the tax evaded.
 The nan who thinks to evade the
 income tax is storing up for himself
 trial and tribufation. The Govern