Evening journal., 1918-02-14

The income tax law and the excess
profits tax law both require that re-
turns from the taxpayer shall be filed
with the Internal Revenue Collectors
before March 1. At least six or seven
weeks agO-as long ago, indeed, as
the lowest record OF zero temperature
In Observation-Disclosures were print
ing at the request Of the Government
spirited appeals to patr 0tic citizens to
speed up the business Of making their
returns and promising them a sistance
in the yet unknown complexities OF
the task. This assistance TO be rendered
by expert advisers upon application at
specified headquarters OF financial in
telligence, such as post Offices, banks
and trust companies
Meanwhile the patriotic taxpayers
have been waiting week after week,
month after month, for the where
withal 10 begin the process Of speed
ing up returns for their country's sake.
No return blanks have come TO them
until now, and they cannot possibly
mobilize the figures called for by the
Government until they are themselves
in possession Of the official form. Not
until the present week have they be-
gun TO receive from the Collectors the
printed blanks and In tructlons which
must be mastered before starting the
arithmetical ,and more or less moraD
self examination that is before them
Experience with the income tax of
former years is no great help. for they
are confronted I'm 1918 with new legs-
lative requirements, new provisions as
10 exemption, new limits Of taxable in
come new surtaX rates. new forms Of
computation, new methods Of tabula-
tion. new regulations. new instructions
for following the regulations-new
everything. In short except the Ger
tainty OF having to pay the tax before
the middle day Of the smiling and com
ing month of June.
Even now. with the main document
so long awaited either actually In hand
or available on demand at the Collect
or's office. the process Of speeding up
returns is delayed yet further in a very
large number Of cases Where the
payer Of the regular income tax and the
regular income surtax Is likewise liable
10 the so-called extra profits eight per
cent tax, whether as a corporation or
as a partnership or as an individual,
he cannot arrive at a result without
also making up that extra profit tax.
10 is a necessary Ingredient I'm the con-
coction Of the return for which he al
ready has the blank. As the taxpayer
proceeds TO speed up, he will run
against certain box compartments and
linear questions on page 4 relating TO
this other tax He cannot go ahead to
his net total until these mysterious re-
duirements are attended TO. He is
blandly referred on page ! TO the in
structions on page 4 Turning TO page
he finds You should get a copy Of
the excess profit tax returns Form
ilOi) and calculate the amount Of your
tax, II any, as directed thereon" And,
again. on page 4 : For further instruc-
tions see the Excess Profits Tax Regu-
lations." AZ the same time he may read
in the news of the day the announce
ment from Washington that Forms
have not yet been issued for excess
profits returns These are now prom
ised for next week" So the completion
OF the income tax return blank, the
bird already in hand, is held up pending
the appearance Of the bird in the bush,
with vague promise Of that birds
arrival perhaps next week.
The predicament Of the patriotic
citizen anxious 10 speed up his income
tax return at the urgent solicitation Of
his Government is therefore not unlike
that Of the subscriber to the Cyclopeedy