The daily progressive-miner., 1918-02-19

 come on or before March 1, 1918.
 Every citizen of the United States, no matter where residing. and every person residing in the United States, whether a citizen or not, whose net in- come for 1917 equaled or exceeded s1.o00. if single, or who does not live with wife Cor husband), and every person whose net income equaled or exceeded S2,000, if married and lives with wife Cor husband) or who is the head of family, must make return.
 The tax found to be due the Govern ment must be paid on or before June 15, 1918.
 Every corporation, domestic and for eign. must file return of it's 1917 net income on or before March 1, 1918, ex- cept, if a corporation has fixed it's own fiscal year it must file its return with sixty days after the close of such fiscal year ending prior to December 31. 1917.
 The tax found to be due must be paid or or before June 15, 1918, or if filed on a fiscal year basis, within 1O5 days after the date on which it is required to file return.
 Every corporation, association or partnership, and every individual en- gagged in business, or having a profes- sion or occupation, must file return, and pay in addition to the income tax an Excess Profits tax on net income in excess of the deductions hereafter explained.
 These taxes are expected to produce S3,500 900 900 in revenue to the Gov
 When and How to Pay
 These are the questions being ask ed What must pay income tax upon? How is it figured?
 The demand for information is un- iversal; the lack of specific public knowledge of the taxes amazing. The great mass of persons so suddenly thrown into the income tax-paying class by the terms of the great war revenue act passed by Congress last October are more or less at sea as to their obligations, rights and duties under the law. However, the Gov ernment imposes upon the taxpayer the responsibility of ascertaining the details, and it will enforce strict compliance with them by holding out the liability to severe penalties upon those who, when taxable, fail to make a return on time and pay the taxes found to be due.
 It is the purpose of this brief sum- mary of the tax laws now in effect to show what the taxes are, the method of figuring them, and what the tax. payer must do in order to comply with Uncle Sans rules and regulations for their collection.
 Confusion of Laws
 The War Revenue Act passed on October 3, 1917, is probably the most complex and confusing piece of rev enue legislation ever written into the statutes of any country. It is not a single law standing alone and setting forth in a straightforward manner the duties of citizens and the requirements of t'-a Government under it's terms; -. = is one set of rates built upon previously existing rates, with impor- tant amendments to the old law. The new law leaves the old income tax act unchanged except for certain amend ments, and imposes a new tax upon the old law. Thus the man who fig. ures his taxes for 1917 is working un- der two distinct laws.
 If your net income for 1917 was s3,O0O or less, use Form No. 104O A; if it was more than s3,000, use Form No. 104O. It is advisable to keep a copy of your return.
 Q.-Do have to make a personal re-
 turn of income for 1917?
 A-Yes, if you are unmarried and
 your net income equaled or exceeded
 s1,000; or, if you are married or
 head of family, and your net in-
 come equaled or exceeded $2,000 for
 1917.
 iQ.-What is meant by "a head of a
 family?
 A.-A special ruling defines "a head of family" as person who in ac- cordance with some moral or legal
 obligation actually supports and
 maintains one or more individuals
 closely related to him or her by
 blood, marriage or adoption.
 Q.-Under that ruling is widow
 supporting a child, or son sup
 porting his mother. sister or broth. CT. or a daughter supporting an in.