The weekly Alaska citizen., 1918-01-28

taSk or gathering income tax ana eX- cess profits will begin with the new year tomorrow.
 Every unmarried person earning more than $1,0OO during the last year. and every married person or head of family who made more than $2,000, must file with the internal revenue collector of his district report any time between tomorrow and March 1. He will be notified before June 1 of the tax due, and payment will be due by June 15.
 The government expects to receive $1,2O1 100000 from income taxes be- fore July 1, including s665, 900 from individuals and $535 5.0OO. 900 from corporations. This is more than one- third of $3.4OO.OOO,OOO estimated re- ceipts under the war revenue act passed by congress at the last ses- sion.
 From excess profits taxes, the gov ernment, expects to realize about $1.220.OOO,0O0 before July 1.
 The rate of tax for a married man or the head of a family is 2 per cent on the amount of his net income ex- ceeding $2,0OO, but less than $4,OOO, and per cent on the amount of his net income above $4,0O0 but less than &5,OOO. An unmarried person not the head of family will pay per cent on the amount of his net income above $1.000 but less than $3,00O, and per cent on the net income above $3,000 but less than $5.000.
 An extra levy, or surtax, in addi- tion to the normal tax, is imposed on incomes above $5,OO0. so that the amount of income between $5,000 and $7,5O0 is subject to total income tax, including both normal and extra, of per cent; and between $7,500 and $10,000, 6 per cent. The surtax fur ther increases with higher incomes, so that amounts of s1,000,00O are taxable at 65 per cent with 1 per cent additional for each half million up to two million dollars. All in comes over the latter amount are taxable at 67 per cent.
 Typical income tax levies on heads of families are as follows: Income of $2,500, tax is $10; income of $3,000, tax is $2O; income of s3.500. tax is $50; income of $4,000, tax is $40; in- come of s4,5O0. tax is $60; income of $5,0OO, tax is $SO.
 Unmarried persons would pay in this way: Income of $1,500, tax is $10; income of $2,000, tax is $20; income of $2,500, tax is $30; income of $3,OO0, tax is $40; income of s3,5O0, tax is s6n;; income of $4.00O. tax is $SO; income of $5,O0O, tax is $10O; income of $5,0OO, tax is $120.
 Taxes may be paid in four install ments between now and June 15, if this arrangement is preferred, but the treasury will open determined cam paign soon to encourage persons to pay their taxes in full immediately, and receive interest on the advance payment.
 A small army of accountants, es- pecially trained for the work in schools conducted by district collect ors for the past two weeks, will go into the field beginning Wednesday to and will travel on pre-arranged itiner- aries for month or more. In addi- tion, federal agricultural agents, and representatives of state and county councils of national defense, have en- listed in the campaign of education. By this extensive campaign of educa- tion, Internal Revenue Commissioner Roper hopes to eliminate the chances of failure to file return through ig- norance of the requirements.
 In fact. officials in charge of the tax gathering machine expect to eli minate the usual grudging spirit of taxpayers. They have called this Liberty Tax" because its proceeds go to the same war cause as the Liberty Bond issues, and every effort will be made to encourage the spirit of willing giving among those on whom the tax falls.
 About 100000 persons will pay in come taxes, it is estimated, and most will be subject to a direct federal tax for the first time, for less than 500,000 paid income taxes last year under the old law. Tax return forms have been made as simple as possi- ble, those for incomes of less than $3,000 being especially free from technical features or inquisitorial items.
 Corporations will pay income taxes also. but on different basis. Their net income is subject to a tax of 6 per cent under the new war revenue act, and certain technical deductions are allowed. Corporation returns are due between January 1 and March 1, for the calendar year 1917, and com. panies operating on a fiscal year