The midland journal. (Rising Sun, Md.) 1885-1947, 1918-03-29
APRIL / LAST DAY
FOR Federal RETURNS
Penalties fer Income Do1gers Are
Severe-Get Your Return
in if You Are Liable.

law for the filing of federal income
tax returns. Persons who are requir
ed to file returns under the provisions
of law and who fail to get their re-
turns in on time are subject to Sc
we're penalties, as follows:
For making false or fraudulent re-
turn, not exceeding $1,000 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 $40 nor more than ST.
900, and, in addition, so per cent. Of
the amount of tax due.
Ii on account Of illness or absence
from home you are unable tn render
your return within the time prescribed
by law you may obtain an extension
of 30 days if a request therefor is filed
with the collector of your district be-
fore the due date of the return. In
this request you must suite the rea-
son why the return cannot be filed
within the time prescribed by law.
Collectors of internal revenue are
not authorized to giant extensions of
more than 30 days. but the commits
s.oner Of internal revenue has author
ity to grant reasonable extension
beyond 80 days in meritorious cases.
If you desire an extension of more
than 80 days your request should be
addressed to the commissioner and
should contain a detailed statement
covering the reasons which make il
impossible for you to file your return
on or before April I.
The internal revenue men are now
completing their tour of the country,
during which they were in touch wiz
the people of every cit. and town. II
you failed to get in touch with the
deputy which visited your section ii is
not too late to get advice. Consult
your postmaster as to where the near
est deputy is now. Get your blank
form, study the directions and the re-
quirements as shown thereon and
make your return without fail If your
income was sufficient to- come within
the bounds named in the law.
1t is pointed out by Commissioner
! Roper that it is important that the
people comply with the federal laws
as fully as they are complying with
the drafts for men and the conserva-
ton of foods and fuel. '"rhe war must
he paid for" says Commissioner Roper.
Congress has as much right to con-
script a just portion of income as it
has to conscript our boys. The tax
for 1917 is designed to reach moder-
ate as well as large incomes so that
all persons who are In financial posi-
tion to bear a portion of the heavy
government expenses can be assessed
in proportion to their ability to pay
'"The man who is barely making a
living or barely supporting a family
is not affected by the 1917 law. But
the man who is able to bear a share
# the burden has been reached by
the new law, and ne should accept his
responsibility in the same patriotic
spirit that our Young men have shown
in Offering themselves for this great
purpose of the country to make the
world safe for people of all kinds TO
live in and to govern themselves.
This faA iS one which recognizes
women as on an eqaal basis visa tlir..
she Unmarried woman or Tie lnarrird
woman with IL salary must nl;.ke TAX
return just The same ais amy man. only
ihe woman supporting her mother or
other members Of her family may sake
out 81. 900 exemption.
Under the law the head of the fami-
ly is The one whose earning power tun-
tributes to the family support.
Similarly a widow with snail clil
dren to support can take oul $1,000
exemption and $500 additional eXemp-
lion for each of her children ui.ier
eighteen. Thus it is intended that
the law shall work no hardship to wo-
men having to struggle to get along.
But each must file return if hel in
come is $1,000.
A man whose wife dies and who Is
left with small children to support
upon a moderate income may also. take
full exemption under the new tax law
and also claim $500 exemption for
esch of his children under eighteen.
The widower under the law is
single man and must make tax re-
turn accordingly. Married men need
not file returns unless they are earn
ing $1,000 or more.
"This is as much a national obliga-
zion as the reporting for duty of man
drafted for service with the colors,"
says D. G. Roper, commissioner of in
ternal revenues LAS il stands, it is
mueh a matter of the man or wo-
mans own conscience. II is for him
or for her to determine just how far
he Is liable to the taY, He must figure
his own income and if it reaches the
figures named in the law musl make
faithful report upon 1t to the proper
authority.
"fhis tax is distinctly a war meas
ure and will be in effect during the
war.
"This is a peoples tax-it reaches