Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1918-01-16
INDIVIDUAL income
TAX Return FOR 1917
Instruction On The Income Tax
Law-Penalties For NOn-COn-
formity
PERSONAL EXEMPTION
Representative Of Government Now
Here AT PostoEfice Building
naiIv

The following are scme of the in
stFuctions Of the Individual tax re-
turn for calendar year 1917 for net
incomes Of not more than $4,000.
If you are a citizen or resident OF
the United States and your net income
for 1917 equaled or exceeded $4,000
/ if you are married and live with your
wife (or husband), or 81 600 if you
are not married or do not live with
your wife Tor husbandl. you must
make a return
If your net income plus the net In
come Of your wife (or husband) and
dependent children tif any) amounted
TO $4,000 or more, all such income
must be reported. either on one form
or on separate forms. Income Of
wife Tor husband) and children
should be classified in the same man
ner as your own income
Income OF dependent children must
be included in their fathers or moth
er's return unless such income was
derived from a separate estate under
control Of . guardian, trustee, or
other judiciary Income Of a minor
or incompetent. derived from a sep
arate estate. must be reported by his
legal representative
If you are married and live with
your wife (or husband) or are head
Of q family, you are entitled to a per-
sonal exemption OF $4,000 plus 5000
for each dependent child under is Tor
mentally or physically incapacitated
for self-support) If husband and
wife make separate returns. this ex-
emption may be claimed by either
(bpt not by both or may be divided
between them.
II you are not married or do not
live with wife Cor husband) or are
not head of family, you are entitled
to a personal exemption of $1,000
only
head OF family" is a person who,
in accordance with some moral or
legal obligation, actually supports
and maintains one or. more individ-
suais closely related to him or her by
blood, nialTizge. Of adoption
The affidavit must be executed by
the person whose income is reported
unless he is a minor or unless ne is
i'll absent from the country, or other
wise incapacitated, in which case an
agent may execute the affidavit
The cath viii be administered with
out charge BY any collector or dep
.uty collector Of internal revenue or
(if you are in the military or naval
service Of the United States) by any
military or naval officer who is au-
thorized to administer oaths for pur-
poses of military or naval justice
and administration. II an internal
revenue officer is not available, the
return should be sworn to before a
notary public. justice of the peace,
or other person authorized to admin
lister oaths
When And Where Return Should BE
Send the return to the collector Of
internal revenue for the district in
which vou live so that it will reach
him on or before March i. 1918. II
YOU do not know the address of the
collector Of internal revenue, ask at
the post office or bank
When And To Whom Tax Must Be
You may pay your tax by send
ing cash. check. or money order with
your return to the collector Of inter-
nal revenue.
You must Ray It on or before June
Is. 1913. 70 the collector to whom the
return is sent.
For making false or fraudulent re-
turn Not exceeding $4,000 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 $50 nor more than ST.
600, and. in addition. so per cent Of
the amount Of tax due
For falling to pay tax when due
Five per cent Of the amount unpaid.
plus 1 per cent interest for each full
month during which it remains un-
paid.