Arizona sentinel., 1918-02-21

Proceeds of life insurance policies.
 Returns of premiums on life endow' ment and annuity policies.
 Interest on bonds and other obliga- tions of the United States government or it's possessions and of any state or political subdivision of state such as a city, town, county or village.
 Interest on the second liberty bond issue of September A, 1917 to an amount not exceeding $5000 of such bonds. If you own more than that amount the interest on the addi- tional bonds is exempt from the nor nal tax but not from the surtax
 Interest on securities issued under the provisions of the Federal Farm Loan Act of July, 1916.
 Salaries of officers and employees of a state or political subdivision of state, including school teachers. In addition to the normal rate of 2 per cent the act of 1917 imposes an extra levy or surtax ranging from l per cent on incomes between $5000 and $7500 to 50 per cent on incomes in excess of $1,OOO,OO0. The act of 1916 in addition to the normal tax imposes surtax ranging from 1 per cent on incomes between $20,000 and $40,000 10 13 percent on incomes of more than $2,O0O,000. The total tax on in- comes of more than s2,OOO,O00 there fore, is 67 per cent.
 If by reason of illness or absence from the United States you are un- lble personally to render a return you may appoint an agent to act for you. Your agent must make affidavit that he has sufficient knowledge of your affairs to make return for you and be willing to assume responsibil- ity for a delinquent, false or fraudu- lent return.
 The task of collecting income taxes. devolves upon the bureau of internal revenue The bureau is sending into every county in the United States, revenue officers to assist taxpayers in making out their returns The loca- tion of their offices may be ascertain ed by inquiring of the office of the collector of internal revenue, youS bank or your postmaster. They will furnish you with blanks, answer any and all questions as to how to fill them out and swear you to your re- turns, each of which must be accom- panied by an affidavit.
 If your income was not more than 5000 ask for Form 1O44A If it was more than 5000 ask for Form 1O4O- The services of the government ex- perts are offered without cost, but should you fail to see them you are not relieved of the duty imposed by law to file your return within the time prescribed. The government is not re- quired to see the taxpayer. The tax payer must seek the government. Payment of the tax must be made on or before June 15, 1918.
 The man who thinks to evade the income tax i making serious error> A checking system will inform the government of delinquents. Under what is known as the information at source" provision of the act of 1917 employees are required to file with the commissioner of internal revenue true report of the wage of $500 or more paid to each employe during the year 1917. The government has other methods of keeping tab on delin- quents.
 The penalties are severe For fail- ing to make a return on time the penalty is fine of not less than S2O nor more than 5000 and in addition 50 per cent of the amount due. For making a false or fraudulent return the penalty is a fine not exceeding S2OOO or one years imprisonment or both. in the discretion of the court land 100 per cent of the tax due. For failing to pay on time the penalty IS an assessment of per cent of the amount of tax due plus l per cent in terest for each full month during which it remains unpaid.
 Last year 500,000 persons paid an income tax This year the number as- sessed will be more than 6,OOO,OOO. Ii you are one of them remember that your dollars are for the support of the war and that by prompt filing your return and promptly paying your tax you are helping the government to- wards early victory. The more quick ly the victory is won the more quick ly will the income tax be cut down on small incomes. Pay your income taxes to insure your income.