The herald., 1918-03-21
APRIL | LAST DAY
FOR FEDERAL RETURNS
Penalties for Income Dodgers Are
Severe-Get Your Return
in if You Are Liable.

lowed unQer the 1eOeral Income TAX
law for the filing of federal income
tax returns. Persons who are requir-
ed to file returns under the provisions
of law and who fail to get their re-
turns In on time are subject to Sc
we're penalties, as follows:
For making false or fraudulent re-
turn, not exceeding $1,000 or not ex-
ceeding one years Imprisonment, or
both, In the discretion of the court,
and, In addition. 100 per cent Of the
tax evaded.
For failing to make return on time,
not less than 500 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 you may obtain an extension
of 80 days II request therefor is filed
with the collector Of your district be-
fore the due date of the return. In
this request you must state the rea-
son why the return cannot be filed
within the time prescribed by law.
Collectors Of internal revenue are
not authorized to grant extensions of
more than 80 days, but the commits
sioner of internal revenue has author
ity to grant a reasonable extension
beyond 80 days In meritorious cases.
II you desire an extension Of more
than 80 days your request should be
addressed to the commissioner and
should contain a detailed statement
covering the reasons which make 1t
impossible for you to file your return
on or before April 1.
The internal revenue men are now
completing their tour Of the country,
during which they were in touch with
the people Of every city and town. Ii
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
est deputy is now. Get your blank
form, study the directions and the re-
Quirements as shown the con and
make your return without fail 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
the drafts for men and the conserva-
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. 50 that
all persons who are In financial posi-
ton to bear a portion of the heavy
government expenses can be assessed
In proportion to their ability to pay.
'NThe man who Is barely making q
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 he 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 taA Is one which recognizes
women as on an equal basis with men.
The unmarried woman or the married
woman with a salary must make tar
return just the same as any man. Only
the woman supporting her mother OF
other members of her family may take
out $1,000 exemption.
Under the law the head Of the fami.
ly Is the one whose earning power con-
tributes to the family's support.
Similarly a widow with small chill.
dren to support can take out $4,000
exemption and $500 additional exemp
ton for each of her children under
eighteen. Thus 1t Is intended that
the law shall work no hardship to wo
men having to struggle to get along
But each must file return If her In
come is $1,000.
A man whose wife dies and who Ii
left with small children to support
upon a moderate income may also take
full exemption under the new tax Law
and also claim $500 exemption for
eech Of his children under eighteen.
The widower under the law Ii q
single man and must make tax re
turn accordingly. Married men need
not file returns unless they are earn.
ing $1,000 or more.
"This is as much a national obliga
ton as the reporting for duty Of man
drafted for service with the colors,
says d. @. Roper, commissioner Of In
ternal revenue. "As 1t stands, II ID
much q matter of the man or wo.
mans own conscience. 1t is for him
or for her to determine Just how faI
he is liable to the tax. He must figure
his own income and II 1t reaches the
figures named In the law must make
faithful report upon 1t to the proper
authority.
@This tax 10 distinctly a war meas
ure and will be In effect during the
war.
This Is a peoples tax-it reaches
right down into the pockets of the
small wage Garner; II makes him q
partner In the Job Of winning the
war"
OF course, the rolling stone gathers