Courier Democrat. (Langdon, N.D.) 1891-1920, 1918-01-03
Matter That Every American Is
Called On to Determine
Without Delay.
RETURNS MUST Be- FILED
Failure to Act BY March list Involves
Penalties-Taxpayers vii! Be As
sisted by Treasury Officials in
Every County.

Washington, Dee. 31.-The time has
arrived for every American subject to
the income tax division OF the war
revenue act to figure up his income
and file his return. II he is nmar
ried and has a net income OF $1,000
or more, Or ii he is married or the
head of a family and his net income
is $4,000 Or more, he must pay the
tax. His return must be in the hands
of the collector Of internal revenue in
the district in which the taxpayer lives
or has his principal place Of b BUSINESS
before March l, 1918.
The man who thinks to evade this
tax is making a serious error. Revenue
officials will be in every county to
check returns. Failure to make a cor
rect return within the time specified
involves heavy penalties.
met income" means gross income
less certain deductions provided for by
the act! The law defines income as
profit, gain, wages, salary, commits
sions, money or it's equivalent from
professions, vocations, commerce,
trade, rents, sales and dealings in prop
erty, real and personal, and interest
from investments except interest from
government bonds, or state. municipal
township or county bonds. Incomes
from service as guardian, trustee or
executor; from dividends, pensions,
royalties, or patents, or oil and gas
wells, coal land, ETC., are taxable.
Normal Rate Is 2 Per Cent.
The normal rate of tax is 2 per cent
on net incomes above the amount of
exemptions, which is $4,000 in the case
of a married person or head of a fam
lily and $1,000 in the case of a single
person. A married person or head of
a family is allowed an additional eX-
emption Of 5000 for each dependent
child if under eighteen years of age
or incapable of s%elf-support because
defective. The taxpayer is considered
to be the head of a family if he, is
actually supporting one or more per.
sons closely connected with him by
blood relationship or relationship by
marriages., or if his duty to support
such person is based on some moral
or legal obligation.
Debts ascertained to be worthless
and charged off within the year and
taxes paid except income taxes and
those assessed against local benefits
are deductible. These and other points
of the income tax section Of the wal
revenue act will be fully explained by
revenue officers who will visit eve
county in the United States between
January 2 and March 1 to assist tax
payers in making out their returns.
Officers to Visit Every Locality.
Notice Of their arrival in each local
ity will be given in advance through
the press, banks and post Offices. The.
will be supplied with income tax forms
copies of which may be obtained alst
from collectors of internal revenue.
The bureau of internal revenue il
seeking to impress upon persons sub
ject to the tax the fact that failure t,
see this official in no way relieve
them of the duty imposed by law t.
file their returns within the time speci
fed.
The penalty for failure to make tn
return on time isla fine of not les
than $40 nor more than $1,000, an
in addition so per cent of the amour
of the tax due. For making a falls
or fraudulent return, the penalty i
a fine not to exceed $4,000 or not e,
ceeding one years imprisonment, Q
both, in the discretion of the court, an
in addition 100 per CEN of the ia
evaded.
AS to the Farmers.
The number of farmers who will pa