Sequachee Valley news. (Sequachee [Sequatchie], Tenn.) 1896-1952, 1918-03-28
APRIL | LAST DAY
For Federal RETURNS
Penalties fer Income Dodgers Are
Severe-Get Your Return
in if You Are Liable.

April /, 1918, Is the final day al,
lowed under the federal Income tax
law for tile filing of federal lncOme
tax returns. Persons who are rcuulr-t
ed to file returns under the provisions,
of law and who, fail to get thair re-
turns in on time are subject 10 se-
we're penalties, as follows;
For making false or fraudulent re-,
turn not exceeding $1,000 or not ex-
ceedlug one years imprisonment, or,
both, in tho discretion of the court,
and. in addition, 100 per cent. of the,
tux evaded.
For failing to make return on time,
not less than $40 nor more than ST.
600, and, in addition, 80 per cent. Of,
the amount of tax due.
If on account of illness or absence
from home you are unable TO render,
your return within the time prescribed
by law y0', may obtain an extension,
of 30 days il a request therefor Is died
with the collector of your district be-,
fore the due date of the return. In
this request you must state the rel'
son. WHY llle return Cullilbl uC "NN,
within the time prescribed by law.
Collectors of internal revenue are
not authorized to grant extensions or
more than so days but the commits
sioner of internal revenue has author
ity to grant reasonable extension
beyond 80 days in merltorlous cases.
II YOU desire an extension of more
than 80 days your request should be
addressed to the commissioner ana
should contain detailed statement
covering the reasons which make II
impossible for you to file your return
on or before April l.
The internal revenue men are now
completing their tour Of the country,
during which they were in touch win
the people Of every city and town. IL
YOU failed to get in touch with the
deputy which visited your section It is
| not too late to get advice. Consult
! YOUR postmaster as to where the near
| eat deputy is now. Get your blank
form. study the directions and the re-
ouirements as shown thereon ana
make Your return without fall II your
income was sufficient to come within
the bounds named in the law. =.
| 1t is pointed out by Commissioner
Roper that 1t is important that the
people comply with the federal laws
as fully as they are complying with
i the drafts for men and the conserva-
4 ton of foods and fuel. "The war must
be paid for" says Commissioner Roper.
Congress has as much right to con-
script a Just portion Of income as 1t
has to conscript our boys. The tax
for 1917 Is designed to reach moder-
ate as well as large incomes, so that
all persons who are In financial posi-
ton to bear a portion of the heavy
government expenses can be assessor
in proportion to their ability to pay.
"The man who is barely making
living or barely supporting a family
Is not affected by the 1917 law. But
the man who Is able to bear a share
Of the burden has been reached by
the new law, and ne should accept his
responsibility in the same patriotic
spirit that our young men have SHOWN
In offering themselves for this great
purpose of the country to make the
world safe for people of all kinds to
live in and to govern themselves"
This tax Is one which recognizes
: women as on an equal basis with men.
: The unmarried woman or the married
, woman with q salary must make tax
!. return just the same as any man. ohiy
the woman supporting her mother OF
other members of her family may take
| out $4,000 exemption.
Under the law the head of the ram
, " is the one whose earning power con
: tributes to the family's support.
Similarly widow with small emil
. dren to support can take out $2,OOs
exemption and $500 additional exeinp
= ton for each of her children unde
eighteen. Thus 1t Is intended ina
i the law shall work no hardship to wo
men having to struggle to get along
- Rut each must file return If her In
3 come is $1,000.
man whose wife dies and who Ii
left with small children to supper
upon q moderate income may also tax
fuu exemption under the new tax la'
h | and Also ClulIn g@Ou SAChptiOh ~
T. eg ch of his children under eighteen.
d The widower under the law is
d single man and must make tax n
d turn accordingly Married men nee
y not file returns unless they are carr
=. ing $1,000 or more.
This is as much national oDiigi
ton as the reporting for duty OF ma
, drafted for service with the colors,
> saws ID. C. Roper, commissioner OF IL
- ternal revenue. "As it stands, II
much a matter of the man or WI
mans own conscience. 1t Is for hil
or for her to determine just how fa
he is liable to the tax. He must igur
his own income and if it reaches Il
fprres named in the law must NAL
u faithful report upon it TO the prop'
authority.
"Thls tax is distinctly war mea
ure and will be in effect during Il
war.
"This is a peoples tax-it reach
right down into the pockets OF Il
| small wage Garner; 1t makes him