Iron County record. [volume] (Cedar City, Utah) 1893-1982, 1919-03-14
PAY and FILE
INCOME TAX
BEFORE MAR. IS
U. S. Internal Revenue Bureau
Gives Warning That Severe
Penalties Will Be Enforced.
WOMEN WITHIN LAWS SCOPE;
HOW THEY REPORT INCOME

lie ipCOme lux uFiNe coues 10 y
close on Saturday night, March Is.
HE payments and returns due on
that date under the provisions Of tho
new Revenue Law must be In the hands
Of local Internal Revenue Collectors
before their Offices close that night.
The Income Tax Is being collected to
meet the war expenses. Every person
who shouted and footed his horn on
Armisticc Day Ia now called upon to
contribute his share OF tho cost Of win
ming the war
The laggards and the dodgers will
face severe fines and Jail sentences.
The Internal Revenue Bureau an
nounces that Its officers will check US
all up to see that every person who
comes within the scope of the Income
Tax law did his share.
Where to Pay and File.
Residents Of Montana, Idaho and
Utah are required to make their re-
turns and pay their taxes to William
@. Whaley, Collector Of Internal Reve-
nue., Helena. Mont, or to any Of his
deputy collectors who are now doing
free advisory work On Income Tax.
Payments sent by mail should be at
tached TO the returns and should be In
the form of check, money order or
draft. Cash payments by mall are
sent ut the taxpayers risk Of loss.
II you are unable to make your re-
turn personally because Of Illness, alb
sence or incapacity an agent or legal
II there are any doubtful points as
10 your Items of income or allowable
deductions you should get In touch at
once with Revenue officer or a bank
er for advice.
Women Pay Tax.
Women are subject to all tho re-
Quirements of the Income Tax. Wheth-
er single or married, a woman's income
from oil sources must be considered.
If unmarried or II living apart from
her husband she must make her return
for 1918 II her net income was $1,000
or over.
IT married and living with her hus-
bhnu uCi lhNOlhc lust W SOhoiuCi VI
with the husbands in determining the
liability for n return. Their Joint In
come less the credits allowed by law,
Is subject to normal tax. The wife's
net income Ii considered separately In
computing any surtaX that may be
due. Husband and wife file Jointly, as
q rule If the husband does not in
clude his wife's income in his return
the wife must file separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on "A person who fails to
make return on time, refuses to make
return or renders fraudulent return.
For failure to make return and pay
tax on time fine of not more than
$1,000 is named and % per cent of the
tax due Is added TO the assessment.
For refusing willfully to make return
or for making false or fraudulent re-
turn there Is fine OF not exceeding
$4,000 and Imprisonment of not ex-
0eeding one year, or both.
Farmers Income Taxable.
Every farmer and ranchman who
had fair or good year In 1913 must
heed the Income Tax this year. He
must consider all his income as tax
able. He is entitled to deduct from
his gross income all amounts expended
IN carrying on his farm. The cost OF
farm machinery, farm buildings and
improvements cannot he deducted. The
cost OF live stock, either for resale OF
for breeding purposes, Is also regarded
~ Investment.
Overtime and Bonuses Taxed.
Salary and wage earners must con.
slider as taxable every item received
from employers and from Othel
sources. Bonuses and overtime pay
are TO be reported ms well as the regu
lar payments.
Allowances for Losses.
Losses sustained in 1918 and not
covered by insurance are deductibl'
items II incurred In the taxpayer,
business or trade. In any transaction
undertaken for profit or arising from
Are, storm, shipwreck or other casu
atty or from theft.