The Dickson County herald. (Dickson, Tenn.) 1907-1979, 1918-03-01
I MILLION TO CONTRIBUTE
TO THE COST. OF: WAR

capable Of self.supEsort because dsfec-
tive. A Taxpayer IL considered 70 b.
the head NJ q family II he liz support
tfag enc or more persons closely con.
nected With him by hloSi relationship.
relationship by marriage. OF II bis duty
TO support such person In based On
sosne moral or legal obligation.
Women as well as men are subject
10 the tax.
The Combined net income OF u mar
ried couple living together Is assessed.
II. for example. the husband earns
5000 and the wife $1,000. they will
have to pay tax OF 81. provided they
have no chii,iten.
A widow. a woman living apart from
her husband. or maid Ia assessed on
her net Income shove 1000.
Net Income" means gross income,
less certain deductions provided Tor BY
the act.
In arriving at your net tneome yuu
are allowed TO deduct from rross la.
come all expenses actually paid during
the year IN tho conduct of a business,
trade or profession. These lneluaie
tho amounts paid by a farmer In IRE
psr,ng hts land FOR crop and tbs
essIf,satlxas Aarssssi,,& and ,axstsalaS
of'thc crop, the cost of se~d and fer.
tillser used. the amount expended for
labor Ia caring for live stock and the
cost II feed. The farmer may detuc,
also the amour. paid for repairs to his
barn ar other farm buildings, but tot
the dwelling. and for repairs to farm
fences, maehiaarr. etc. The cost Of
materials for immediate use and Of
small TOOLS which ara used Up Ia the
course NJ a year or ivy. such as bind
Ing twioe, piirhforas, spades. etc. Is a
dedactmhls item. bu. 40, the cost O:
thrvshsng machines. tractors and INA
chlnery " more OF less permanent
character Rent paid Coz sarm may
he Deducted.
Deductions Allowed.
A s,.sEeha NJ may elaisa IN Distinctions
,hs sts,aant expanded tey ADVERTISING.
h!sr ~ clerks and other employees,
cost IT light. fuel. water. Telephones.
etc, used 10 bis place ~ business.
drayasc and frelsh, hlsss, 'he cost cf
operating deliver, wagons or trucks
and cost 81 thei, repair get ' s''''''
4 l4hssietan may de'lact the cost Ut
medicines aud m.silcsl supplies used
hy him In the rrsetic~ IT his profess
sicn. expenses paid 10 The operation
and repair Of 40 sutesacAIle as~d In
calls, dues to medical 40
cie,ies and subscriptions 10 medical
Journals, expenses Of attending aevii-
raj cnavvnFioas rent paid for etsc~
rVems aud sha hire ~ ctssce assissGnta,
snd co~t ~ fuel. light. water, teas-
phone. etc. used In efs,ce rcazuA
Ameuats expended for books aud surg.
sal le&rusneRss are aes allowable as
a deduction.
rts., IN general way, outlines the
ordinary expenses iacarres! by farm
er, merchant or professional rsaTs. aud
the rgSEclrlrs undSlsinx these alioxe
snces are eQaslly applicable In the
case II any business, trade or erefvs-
siea. 10 short. oil expenses cennecved
directly and saiel1 with an income
Iru.,Nana business. trade, gratssacn
or vocation are allowable Deductions.
faa may deSNMa s,ae frvn gross 10.
ecne debts actually asyrtasn~d to b
worthless asd>cAArs~d OF within the
year add lesssA sssssiasa In business
cr trade u tcxa nf~s, seorns or sAeft
L nes sumpseased by Insurance e.
otherwise. Rsasceahas allowance h
made for the osprsctattoa II rrop<sty
"a scceaat Il wear and tee: in the use
u badness. pyVs~via;isn Il yesr ress-
dsne~ Is net allowed, bat II you rent
rrvesrty 10 others, depreciation cAa be
claimed.
ise<us 70 De isslo9sa
= Yea are rvarared 10 lacSasss gnte.
grass irccsne TIE scliSxing ttssas
Salaries. Wages, cssuanssslans 81
S>ssap~asattoa al vhsssser ksn. fag
pssseasl services
Az rrtNEss derived frcfn hszssaess
trade 81 eeumerce. !