The Carlisle independent., 1918-03-28
APRIL i LAST DAY
 FOR FEDERAL RETURNS
Penalties for Income Dodgers Are SeVere-Get Your Return
 in if You Are Liable.

lowed under the federal income tax law for the filing of federal income tax returns Persons who are requir- ed 10 file returns under the provisions of law and who fail to get their re- turns in on time are subject to se- were penalties, as follows:
 For making false or fraudulent re- turn, not exceeding $2,000 or not ex. eeeaing 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 S20 nor more than $1,. 900, and, in addition, 50 per cent. of the amount of tax due.
 If on account of Illness or absence from home you are unable to render your return within the time prescribed by law you may obtain an extension of 30 days if request therefor is filed with the collector of your district be- fore the due date of the return. In this request you must state the req son why the return cannot be filed within the time prescribed by law.
 Collectors of internal revenue are not authorized to grant extensions of more than 80 days. but the commis- siOner> of internal revenue has author. tty to grant reasonable extension > beyond 30 days in meritorious cases. If you desire an extension of more than 30 days your request should be addressed to the. commissioner and should contain detailed statement covering the reasons which make 1t impossible for you to file your return on or before April l.
 The internal revenue men are now completing their tour of the country during which they were In touch with the people of every city and town. Ii you failed to get in touch with the deputy which visited your section 1t 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.
 It 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 "The war must be paid for" says Commissioner Roper. Congress has as much right to con. SRrinf Q met pf fn has to conscript our boys. The tax for 1917 Is designed to reach moder- ate as we'll 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 living or barely supporting a family Is not affected by the 1917 law But the man who Is able to bear a share of the burden has been reached by the new law, and he 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 taA is one which recognizes women as on an equal basis with men. The unmarried woman or the married woman with a salary must make tax return just the same as any man. Only the woman supporting her mother or other members of her family may take out 5000 exemption.
 Under the law the head of the fami. ly Is the one whose earning power con- tributes to the familys support.
 Similarly a widow with small chil. dren to support can take out S2,000 exemption and S200 additional exemp- ton for each of her children under eighteen. Thus 1t is intended that the law shall work no hardship to wo- men having to struggle to get along But each must file return if her in. come Is S1,000.
 A man whose wife dies and who Is left with small children to support upon moderate income may also take full exemption under the new tax law and also claim S200 exemption for esch of his children under eighteen.
 The widower under the law is a single man and must make tax re turn accordingly. Married men need not file returns unless they are earn ing $2, 900 or more.
 This is as much a national obllga- tion as the reporting for duty of man drafted for service with the colors," says D. c. Roper, commissioner of in- ternal revenue As 1t stands, 1t is much a matter of the maa or wo- mans own conscience It is for him or for her to determine just how far he is liable to the tax He must figure his own income and if 1t reaches the figures named in the law must make faithful report upon 1t to the proper authority.
 This tax Is distinctly war meas ure and will be in effect during the war.