The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1918-01-04
MUST file RETURN
BY MARCH FIRST.
All Subject to Income Tax Must
Submit Statement.
HEAVY PENALTY FOR FAILURE

Returns viii Be RlsIdly Checked and
Assistance Given the Taxpayers by
Government Officials In Every
County In the United states-some
Valuable Tips 70 the Farmers OF
This District.
Washington, Jan. Q. - All good
Americans who are making fair hv-
ing are now called upon to pay, In tie
way OF an income tax, their share Of
the cost of the war. Whether or not
he is subject to this tax is the ques-
tion every man must settle at once.
In a few words this is the answer:
Every unmarried man whose net In
come is $1,000 or more and every
married man or head Of a family
whose income is $4,000 OF over, muat
pay the tax. Before March l, 1918.
he must file his return with the col
lector of internal revenue in the
district in which he lives or has
his principal place OF business.
The man who thinks to evade this
tax is making a serious error. Rev.
enue officials will be in every county
to check returns. Failure to make a
correct return within the time speci-
fed involves heavy penalties.
Net 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 its equivalent from
professions, vocations. commerce.
trade, rents, sales and dealings in
property, real and personal, and inter.
est from investments except interest
from government bonds, or state, mu'
nicipal, township or county bonds. In
comes from service as guardian, truS-
tee or executor; from dividends, pen
sions, royalties, Aor patents, or oil and
gas wells, coal land, etc., are taxable,
Normal Rate Is Per Cent.
The normal rate Of tax is per cent
on net incomes above the amount Of
exemptions, which is $4,000 in the
case of married person or head of
family and $1,000 in the case Of sin
gle person. A married person or head
of family is allowed an additiona!
exemption Of 5000 for each dependent
child If under eighteen years of age
or incapable of self-support because
defective. The taxpayer is considered
to be the head Of family If he 1e
actually supporting one or more per-
sons closely connected with MIN by
blood relationship or relationship by
marriage, 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 ana
taxes paid except income taxes and
those assessed against local benefits
are deductible. These and otner
points of the income tax section OF
LllC wal lCNChuC 1SL wall DC lully CA
planned by revenue officers who will
visit every county in the United
States between Jan. 2 and March 1
to assist taxpayers in making out
their returns.
Officers to Visit Every Locality.
Notice of their arrival in each 10
cality will be given in advance
through the press, banks and post
Offices. They will be supplied with
income tax forms copies of which
may be obtained also from collectors
of internal revenue.
The bureau of internal revenue is
seeking to impress upon persons sub
ject to the tax the fact that failure
to see this official in no way relieves
them Of the duty imposed by law to
(contInusd on Eighth Paoe)