Tombstone epitaph., 1918-03-03
' MILLION TO CONTRIBUTE
 TO THE COST OF WAR

capable of self-support because defec- tive. taxpayer is considered to be the head of family if he is support. ing one or more persons closely con- nected with him by blood relationship. relationship by marriage. or If his duty to support such person Is based on some moral or legal obligation.
 Women as well as men are subject to the tax
 The combined net income of a mar ried couple living together is assessed. If. for example. the husband earns S2,OOO and the wife S1,OOO, they will have to pay q tax of s20, provided they have no children.
 A widow. woman living apart from her husband. or maid is assessed on her net income above S1,0OO.
 Net income" means gross income. less certain deductions provided for by the act.
 In arriving at your net income you are allowed to deduct from gross in- come all expenses actually paid during the year in the conduct of business,
 
 the amounts paid by a farmer in pre- pairing his land for crop and the cultivation. harvesting and marketing of the crop. the cost of seed and fer tilizer used, the amount expended for labor in caring for live stock and the cost of feed. The farmer may deduct also the amount paid for repairs to his barn or other fsrrr buildings. but not the dwelling, and for repairs to farm fences. machinery, etc. The cost of materials for immediate use and of small tools which are used up in the course of q year or two. such as bind- ing twine. pitchforks. spades, etc, Is a deductable Item. but not the cost of threshing machines. tractors and ma chinery of a more or less permanent character. Rent paid for farm may be deducted.
 Deductions Allowed.
 A merchant may claim as deductions the amount expended for advertising. hire of clerks anG other employees, cost of light, fuel, water, telephones. etc, used in his place of business. drayage and freight bills, the cost Of operating delivery wagons or trucks and cost of their repair.
 A physician may deduct the cost of medicines and medical supplies used by him in the practice of his profes- sion; expenses paid in the operation and repair of an automobile used in professional calls, dues to medical so- cieties and subscriptions to medical journals; expenses of attending medi- cal conventions. rent paid for once rooms and the hire of ofice assistants. and cost of fuel. light. water. tcle- phone. etc. used in office roorps Amounts expended for books and surg ical instruments are not allowable as c deduction.
 This, in a general way. outlines the CT, merchant or professional mau. and the principles underlying these allow ances are equally applicable in the case of any business. trade or profes- siOn- In short. all expenses connected directly and solely with an income producing business. trade. profession or vocation are allowable deductions.
 You may deduct also from gross in- come debts actually ascertained to be worthless and charged ofl within the year, and losses sustained in business CT trade or from fires. storms or theft. If not compensated by insurance or otherwise. Reasonable allowance Is made for the depreciation of property on account of wear and tear in the use of business. Depreciation of your resi- dence is not allowed, but if you rent property to otherss depreciation can be claimed.
 1teme to 0e Included.
 You are required to include under sross income the following items:
 Salaries. wage4 commisglons e compensation of whatever kind for personal services.
 An profits desiysd from busines trade or commercA