Tombstone epitaph., 1918-03-03
Profits from the sale of property. real or personal.

Profits from the sale of property. real or personal.
 Rents.
 Interest on notes. mortgages. deeds of trust or other securities issued by individuals. partnerships, etc. Interest on bonds. mortgages. deeds of trust or similar obligations of cor porations. joint stock companies or in- surance companies.
 Interest on bank deposits. including savings banks.
 Income received from fduciaries, that is. amounts received from in- comes of estates. trusts. etc. through trustees. administrators or executors.
 Dividends on stock, whether re ceived as cash or stock. Only divi- dends paid out of earnings or profits accrued since March 1. 1913. are tax able.
 Net partnership profits, whether d. vided and distributed or not.
 Royalties from mines, oil and gas wells. patents. copyrights and fran chises.
  linQuents. If you are late in filing your return you are subject to fine of not less than SEQ nor more than S1 900. and. in addition. 20 per cent of the amount of the tax due. For mak- ing false or fraudulent returns the penalty is a fine not exceeding s2.OOO or not exceeding one years imprison- fv SI,.. .lt skH court and. in addition. 100 per cent of the tax evaded. For failing to pay tax when due, which is on June 15, 1918, the penalty Is an assessment of per cent of the amount unpaid. plus l per cent interest for ench month during which it remains unpaid.
 Government keeps Check.
 The man who thinks that failure to make proper returns nigh; escape un- noticed Is making Q serious error. The government has checking system by which it will be informed of delin- quents.
 The task of collecting the revenue to be derived under the war revenue act devolves upon the bureau Of internal revenue. Revenue officers are visiting every county in the United States to assist taxpayers in making out their income tax returns. The date of their arrival and the location of their office may be ascertained by inquiry of col lectOrs of internal revenue. These government experts will furnish you with return forms and answer any and all questions as to how they should be filled out. Their services are offered without cost. You should re- member. however. that failure to see the official who visits your county does not relieve you of the duty imposed by law 10 file your income tax return within the time prescribed. The tax payer must seek the government. not the government the taxpayer.
 Every effort has been made to in- form persons subject to the tax of their duty, and ignorance of the law will not be accepted as an excuse. De linquents need expect no leniency.
 If, on account of illness or absence from home, you are unable to render . return within the time prescribed, you may obtain an extension of thirty days by filing with the collector of internal revenue of your district . request therefore before March l. In this you must state your reason why the return cannot be rendered within the time specified Collectors are not author ized to grant extensions of more than thirty days, but this authority Is granted the commissioner of internal revenue in meritor1Ous cases. If such extension is desired the request should be addressed to Commissioner of In- ternal Revenue, Treasury Department. Washington. D. C.
 Agent May Act for You.
 You may appoint an agent to act for you if, by reason of illness or absence from home, you are unable personally to render your return. Your agent must make affidavit that he has sum- cient knowledge to make return for you and must accept responsibility for and be willing to assume the penalties for a delinquent. false or fraudulent return.
 
 to taxpayers in connection with the filing of their income tax returns is: Don't delay" By prompt action you are cooperating with your government in the greatest task 1t has ever under taken, the defeat of German autOcracy and the establishment of . worldwide and lasting peace. Every patriotic American will pay these Liberty taxes cheerfulIy and promptly. The man who seeks to evnde them Is not only dishonest, he Is disloyal. When dis covered, as he will be, he will he made to suffer the full consequences.
 Get in line early. Remember 1t is cash now or kaiserism later. Whether you pay a tax of $1O on an income of S25OO or $475, ,1SO on an income of ST. 100000 you may rejoice in the knowl- edge that your dollars are helping to win the war.