davidaulloa/AmericanStories huggingface dataset:
The Alaska daily empire., 1918-01-22
ed on a search for Allen. w. P.
 Murphy succeeedd in disarming him.
The \. !. II. Special

eu oll search TOT AHcH. w. . Murphy succeeedd in disarming him.
 John Johnson of fifteen below, on Cleary Creek, in the Fairbanks dis trict recently suffered Q heavy loss when his cabin was destroyed by fire. His loss am2nnted to about seven hundred dollars as he had some gold and paper money in the house but only succeeded in saving the former.
 Iditarod recently fe;t that she had just cause for grievance when White Dog Smish the mail carrier, arrived there from over the Seward trail with the news that the first consignment of inbound mail for Iditarod had been lost in knik Arm.
The Alaska daily empire., 1918-01-22
FOR RENT-Apartments

FOR RENT-2, 5 and 4-room fur nished housekeeping, $8 up; reason able. 'The cozy corner of Juneau" Clif Apartments. near Court House.
The Alaska daily empire., 1918-01-22

Headquarters les zaAysnith seal Junsau Traak. c. Bhens la. '
The Alaska daily empire., 1918-01-22

Everybody reads THE EMPIRE tho Tina When It b Nswa
The Alaska daily empire., 1918-01-22
CoRDOVA BRINGS COAL

The big freighter Cordova, of the Alaska Steamship Company fleet ar rived from the south this morning with 800 tons of coal for the Pacific Coast Coal Company. The Cordova also brought a large shipment of oil for the Standard Oil Company, coal for the Alaska Gastineau Com pany and general merchandise for the other channel points. The Cor doya has on board 800 tons of coal for Cordova and 200 tons for Valdez.
 SEELEY'S White Pine Tar with eucalyptus and menthol-for coughs and c0lds-25c. 500.
 Give us your next order Tor tans fer work or coal. Juneau Transfer Company. Phone lo-
The Alaska daily empire., 1918-01-22
ALASKA NEWS NOTES

James Ernest Malcomb Beattie recently went to Discovery, Otter Creek, with a string of fifteen dogs Early in the evening the dogs find ing themselves free started for home without a pilot and arrived there about ten o'clock that evening with not particle of rigging broken and the sled right side up.
The Alaska daily empire., 1918-01-22
ARE YOU LOOKING FOR A
 R0OM2

Good, clean rooms, steam heat, bath, telephone, reasonable rates by day Or week. Juneau Rooming Touse over Juneau Billiard Par lors.
The Alaska daily empire., 1918-01-22
FOR Miscellaneous

with equipment; apply Alaska Pool Room.
The Alaska daily empire., 1918-01-22

"Ali the Nsvs Ah ths Tine.-
The Alaska daily empire., 1918-01-22

A cod fishing station has been opened at Kodiak by the Northern Fisheries Company. The w. J. Frs kine Company is also interested in the enterprise as their boats form a part of the equipment of the new company. There is no longer any need for the Natives around Kodiak to be without food as they can fish for cod and make good money.
The Alaska daily empire., 1918-01-22
CLEANING OF ALL KINDS

THE EMPIRE-An the News Al the Time. When It 10 NsvA
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27
Husband and Wife
May File Joint Return

Tho amount thus arrived at is met
income" as defined in the law. and if
1t exceeds $1,000 or $4,000. according
to the marital status Of the individual
return must be filed. For the purpose
Of the 2 per cent normal tax under
the act of September 8, 1916. the ex-
cmptions allowed are $4,000 for single
persons and $4,000 for married persons
or heads OF families, but for the addi-
tional normal tax Of per cent under
the act of October 3, 1917. the ex-
emptions are 1000 and $4,000, re-
spectively, and these are the amounts
turn shall DO filed. A husband and
wife may have separate incomes, each
less than $4,000, but il the combined
income exceeds that amount a return
must be filed. A joint return may be
made from which only one deduction
IS allowed, or separate returns may
be made, in which case the exemption
is pro-rated, but in all cases where
the income of either husband or wife is
subject to surtax separate returns
fhould be filed. If the net income is
$4,000 or under, or if it exceeds that
amount and does not exceed $4,000 and
the amount IN excess of $1,000 is offset
By the exemption under the act of Sep.
TENDER 9. 1916. including that for de-
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27

quirc will furnish check on individual
reports Of income which heretofore the
department. has had great difficulty In
verifying. There has undoubtedly al
ways existed more or less uncertainty
as to the method of reporting such
profits and the only means Of verifying
the returns of individuals in respect
to such income has been by an exam
ination Of the books of the person max
ing the return. AS very few individuals
keep books and the examination of all
cases by agents is impracticablc, but
few returns could formerly be checked
as to this class of income. Under the
new system the department will be
able to completely check returns in
many cases without resort to personal
investigation by revenue agents. Re-
turns of information in this class Of
income will be filed only when request
ed by the Commissioner of Internal
Revenue.
"A similar report Of information may
be required from corporations showing
the names and addresses Of stockhold-
ers and tho amounts Of dividends paid
to each, and the tax years in which
such dividends were earned and the
amounts applicable to each. This in
formation is necessary TO assess the
tax on individuals, as the law provides
that dividends shall be returned for
the year in which they are received,
but shall be taxable at the rates ap-
plicable to the year in which they were
earned.
The provision relating to informa
ton. which is broadcast in scope and
Will disclose the ownership of vast
amounts of income, is that relating to
miscellaneous income. The law pro-
vldes that all persons, corporations.
partnerships, associations and insur-
ancc companies, in whatever capacity
acting, including lcssees or morteacor,
OF real or personal property, trustees
acting in any trust capacity, executors,
administrators, receivers, conservators
and employers, making payment to an
other person, corporation, partnership,
association or insurance company of
interest, rent, salaries, wages, pre-
miums, annutics, compensation, re-
Enumeration, emoluments or other fixed
or determinablc gains, profits, and in
come (other than payments of div
idends and profits on sales of secur-
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27

on file in the Treasury nen.r.
complete check of income from IT,
sources will be within the novar
the government.
This method Of checking Nm
substitutes the former system ~ "a
duction Of tax at the source of -.
cellaneous income of over s3oOo y,
reduction Of the amount to narn"
OF $500 or over in the. returns ~ ::
formation will make it possible for -.
department to check income from ma.
sources which formerly could no, -
traced.
With the system which will be {,
stituted by the department unde- ~.
new provisions Of the law the do,.-.
ment will have il its files sutic;s..
data to check up returns Of incom. a.
the above mentioned classes wi.h...
the necessity of personal inves.;u,.:.
by revenue agents. The return. n;,,
be in the form of certificates. and s,ed
alphabetically, so that all cert;6o..
~''~ $Sl *tlICdLcS
showing payments to the sam. 80,
vidual will be together and NAV \,
compared with the amounts rs,or..,
in the individual income tax retu..
To facilitate checking all payment, a,
$500 or over to the individual mus, \.
listed separately in the indiv;du.ps
return Of income, with the nam. =,
tho payor, SO that it will be oos,;h,.
to check the returns of informato,
with the corresponding items Reported
for tax.
Although information At the sourc.
has been substituted for Withholding
in the case Of citizens or residents a,
the United States, except in regard to
tax free covenant bonds, the provisions
for Withholding are still applicable in
the case Of a nonresident alien
This withholding applies in the case
of interest, rent, salaries or similar
income and fixed or determinable an.
nual gains, or profits, but the law
provides that the tax upon gains
profits and income not falling Under
the foregoing Shall be assessed BY
personal return, and shall be paid By
the owner of such income or tha
proper representative having the re.
ceipt, custody, control or disposal o,
the same. Under this sectiea the
payee of other income may be re.
quired to account co.. the tax as agent
for the -partisanship principal.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27
A Provision
Which Causes Trouble

The burden on payers of income un-
der this provision Of the law will be
heavy. No estimate can be made as
to the number of payments which will
be made for which returns will be re-
CURED, but from fifteen to twenty mill
ion seems to be a very conservative
figure. For the year 1917 the records
of many large concerns have not been
kept in such shape as will enable them
to readily comply with the provisions
Of the law, and these concerns may
have some difficulty in making returns.
Many of the difficulties, however, which
will arise in making returns for 1917
can be overcome in future years by the
systematic keeping Of records, and with
complete returns Of such information
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27
How to Figure Out our Income Tax and How to Pay 1t
Explanation Which Becomes Half Millions

covering Cd interest on bonds, (2)
profits on sales Of securities by
brokers', (3) dividends on stocks Of
domestic corporations, 90 payments Of
miscellaneous income.
Information returns on interest from
corporate bonds apply only to such
| bonds as arc not made subject to with
holding of the tax at the source. These
include bonds which do not contain tax
free covenants which bind the cor
poration for the payment Of the normal
tax. (Interest from tax-frec covenant
bonds will be handled as formerly
Inc returns Of information on this
class of income will cause little diff
Guilty. Ownership certificates, showing
the names and addresses Of the owners
of bonds and the amount of interest
received will be attached to coupons
when cashed, and such certificates, with
statement from debtor corporations
or fiscal agents, will constitute the re-
turn OF information. Until other
Treasury the old form of certificate
Form l000B will be used. The form Of
statement to be filed by debtor corpora
tons or fiscal agents has not as vet
been issued.
Information is also required in the
case of payments on interest on bonds
or foreign countries and dividends on
the stock Of foreign corporations re-
CARELESS OF amount, and this informa-
ton will be required by certificates
as formerly. If foreign corporation
has an Office or place of business in the
united States the burden of reporting
TINS income will be on the corporation.
but IT not the duty of reporting the
name Of the payeo and the amount OF
income paid is on the first collection
agency collecting such payments. No
report OF information is required in
the case OF payments of interest on
united States government bonds. or
state or municipal bonds.
Brokers Supply
Information =
Returns Of information from brokcr.
showing the names Of customer. for
whom business has been transacted
and giving details as to profits. losses
or other information which the Com.
missioner OF Internal Revenue may re-
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27
By o. P. Austin
(h The Amcricos)

Nj EAsuREMENT of the internal
lVl commerce of the country, the
exchanges Of merchandise
among its own people, is much more
d'fflcult than measurement of its for
c'gn commerce. The representatives of
the government stand at the gate
ways through which the foreign COM
mercc enters or leaves the country
and demand that each importer or
exporter state the character, quality
and value OF the merchandise which he
brings into or sends out of the coun-
try. BY this comparatively simple
process the foreign commerce of the
various states Of the world is recorded
and dlgestea. AS a result of this meth
ca OF measuring the foreign commerce
OF any and every country we know that
the international trade Of the world
grew from one and half billion dol
lars IN the year in which the first
steamship crossed the ocean, 1919, to
twenty billion dollars in 1900 and forty
billions in 1913, the year preceding the
great European war. But to determine
this record Of the foreign commerce
Tor all the nations of the world for
every year il the last century is far
easier than to determine the value of
the internal commerce of the United
States.
There are no gateways through which
the internal commerce of a country
must pass, and therefore no govern
mental or other machinery by which
1t may be measured in detail. We know
that Congress passes laws for the reg
ulation and control of the Commerce
between the States" and that we have
an Interstate Commerce Commission"
yet there is no record. financial or
otherwise, of the value Of the mer-
chandise passing between the respec-
tive states or other divisions of the
country. and billions of dollars worth
of merchandise cross and recross state
and municipal boundary lines without
record Of any sort as to their char
acter, value. the place Of production or
final destination.
A Basis of Measurement
BY one process. however, it is pos
sible to estimate the value of the mer-
chandise forming the internal COM
merce of the United States. Necessa-
rily, the merchandise exchanged among
our own people consists of the products
of our own industries plus any mer-
chandise brought in from abroad. and
we in the United States have, better
than any other country in the world,
the means Of measuring all of these
products at the place at which they
enter the commerce Of the country.
We have what no other country of
the world hasa periodical census Of
the manufactures and all other prod
ucts of the country. taken at quinquen-
NAL or decennial years. and from other
cffices of our government we have also
annual estimates Of. the output of Ger.
tain great classes Of merchandise. Bv
aggregating the figures of value of
these various products, state by state
and section by section, we may at least
determine the quantity produced of the
principal articles forming the inter-
nal commerce. the place Of production.
and in some degree determine the place
Of consumption. By this process we
may at least approximate the inter.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27

Hics) of $500 or more in any taxable
year, or, in the case Of such payments
made by the United States, the officers
or employees Of the United States hav-
ing information as to such payments
and required to make returns in re-
gard thereto arc authorized and re-
CURED to render true and accurate
return to the Commissioner Of Internal
Revenue, setting forth the amount Of
such gains, profits and income and the
name and address Of the recipient Of
such payment.
The wording of this provision Of the
law is very broad, but it would seem
that Congress contemplated merely re-
curing returns of payments which are
purely income and not payments in
Guiding in part a return of capital, such
as payments for property sold. Like
wise, it was apparently not intended
to be applied to such payments as
freight charges and insurance pre-
mums or similar payments, which only
partially represent income. To require
information concerning all payments
Of $500 and over, regardless Of the
purpose for which they were made,
would be equivalent to requiring de-
tails Of large percentage Of all bust
ness in the United States; and this
would neither be practicable nor USE
full. The purpose was clearly to have
reported payments which might readily
be checked with the individual return
of income.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27

that he should file return. the burden
is on him to obtain the proper form
and file it with tho collector Of in
ternal revenue for the district in
which he resides or has his place Of
business. Fer failure to do so he is
liable to o penalty Of not moro than
$1,000, and in addition q penalty OF
90 per cent Of the amount of the tax,
and for filing false or fraudulent re-
turn the penalty is fine not exceeding
$4,000 or imprisonment for one year
or both and 100 per cent of the amount
Of the tax cvaded.
Important changes have been made
in the method of returning income for
the purpose Of the assessment of the
Federal income tax for 1917. The
former practice Of the old Form 104O
Of taking the total gross income and
deductirg the allowable deductions for
the purpose of determining net income
has been discontinued and it is now
necessary that all deductions claimed
shall be reported in connection with
the palD> ular income with respect to
which the expenses are paid or loss
sustained. For instance, if man pays
taxes on building which is used for
his business the amount paid must be
entered as deduction from his in
come from the business in which the
building is used. If he has taxes on
his dwelling the amounts paid there
for will be entered in separate place
in the return.
Income which must be accounted for
in the individuals return includes:
Q) All incomes from personal eervices,
such as salaries. wages, commissions. di-
rectors fees, bonuses, pensions and COM
pensation for professional services ca in
come from business, including manufacture
ing. mercantile and all business in which
capital Is invested (3) profits from sales
OF property not connected with the taxpay-
ers business: az rents and royalties; (5)
interest on bonds (not exempt. mortgages.
deeds Of trust. notes, bank deposits, etc.
(6) dividends, and "a all other incomes, in
Guiding that received from fduciaries.
In most instances salaried people
have no deductions directly connected
with the earning Of their salaries. If
however, it is necessary to maintain an
office or hire clerks or incur any ex-
pense essentially required in order to
perform the service for which a salary
IS received, disbursements therefor are
proper deductions: For instance, if an
agent should receive a salary of $4,000
q year, but in order to transact bust
ness he is required to rent an Office and
pay clerk hire amounting to $1,000 q
year. he will be required to pay tax
only on $4,000. The same would be
true IN the case of person working on
3 commission basis.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27
How Treasury
Will Check Returns

In the act Of October 3, 1917, Con-
gress has provided for a very elaborate
system Of information relating to pay
mcnts OF income. which will make it
extremely difficult for an individual. il
he should feel so disposed. to eyade his
income ta~. Separate provisions are
made for different classes Of income
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27

pendent children (Which is permitted
to the extent Of $500 for each de-
pendent child under eighteen years Of
age), return should be made on Form
1904. If the net income Is in excess
Of $4,000. or is in excess Of the per-
eonal exemption to which the taxpayer
Is entitled under the act of September
s, 1916, return must then be made on
Form 1040.
For instance, If q married man with
four children has an income Of $4,000
he would be entitled to an exemption
Of s4,S00 for the purpose Of the . per
cent tax under the act of September 8,
1916, and may make his return on
Form 1040A.
With two separate and distinct laws
Imposing taxes on different amounts
Of income. because Of the difference in
the amounts Of the specific exemp-
tons, the taxpayer is not unlikely to
become confused as to his exact tax
liability. In this connection it should
be noted that the difference in the
amount Of income subject to the nor
NAL tax Of per cent under the act of
September 8, 1916, and the 2 per cent
tax under the act Of October 3, 1917, is
always $4,000 unless the exemption is
pro-rated by the husband and wife in
separate returns.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27

individuals acting in fiduciary ca
paclty, such as guardians. trustees, ex-
ecutors and administrators, must mako
returns Of the income Of the person.
trust or estate for which they act, and
be subject to all the provisions which
apply to individuals. Income received
by an estate in process of administra
ton or settlement is taxed to the es
tate for both normal and surtaxes, and
return is required when the amount
is $1,000 or over peg apnum. Where
the amount paid to any one beneficiary
equals $1,000 or $4,000, according to the
marital status of the beneficiary, or
where any beneficiary is a non resi-
dent alien, q return must be filed on
Form 1041 and an individual return ON
form 1040 for each nonresident alier.
Except where there is nonresident
alien beneficiary, no tax is to be with
held by the fiduciary.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27
Must Certify to
Ownership of Bonds

~
interest upon bonds or similar obl-
cations must file certificates of owner
ship along with their coupons, as the
paying agents are required to give the
government information concerning
payments Of such interest regardless
of amount, ard may demand this in
formation before making payment. The
Treasury Department has announced
that for the present the same GER
tificates will be used as heretofore,
except that Form 1000 should be used
with coupons from bonds that contain
n so-called tax free covenant wher ex-
emption is not claimed, as these are
the only coupons on which tn. paying
agent is required to deduct and with
hold the tax. In this connection, it is
we'll to mention that this provision for
withholding was inserted for the pur-
pose Of fixing the liability Of the
debtor corporation under the covenant
in its bonds, which usually has an In
tent or is worded as follows:
AuNIcot VIII DC p6lO W1Lhouv
deduction for any taxes which the csn-
pany may be required to withhold or
retain.
AS the company is required to with
hold the tax and pay it to the govern
ment, it does so, and under the COW
enant Of its bonds it pays the owner
his interest in full, and he thus has tho
tax paid for him. If the owner has not
taxable income he should file Form
lo0oB, which would relieve the debtor
corporation from paying tax that he
would not be required to pay.
Nonresident aliens deriving income
| from sources within the United State,
are also taxable for normal and sur
taxes under the act Of September s.
1916, but only for surtax under the
act Of October 3, 1917. If non-resi-
dent alien is not taxable for surtax he
need not file return, if every one
making payment of income to such
nonresident alien deducts and with.
holds the normal tax Of 2 per cent.
If he wishes, however, to obtain the
benefit of the deductions to which he
is entitled, as in the case Of citiyens
or residents, return must be fled, II
his income from sources within the
United States is over $1,000 it is sub
Jcct to surtax and u return must be
filed, otherwise all property belonging
TO him shall! be liable to distraint for
tho tax.
When the individual has determined