The Caucasian., 1919-03-07
PAY AND FILE . /:
INCOME TAX
BEFORE MAR. Is
Y. S. Internal Revenue Bureau
Gives Warning That Severe
Penalties win Be Enforced.
WOMEN WITHIN LAWS SCOPE:
HOW THEY REPORT INCOME

jug HuCVUfO do ViNvV w y
close on Saturday aishs, Marco Is.
An paynents ana Ssturne due os That
Gate undee che prosisions oS the 0ev
Reseuus Iav nuss % in che hands Of
eocas 1ntesnaB Ressnuo Collectors De-
fore eheis offices close that aighe
Ihs IncCn1e Tas 10 being collected 20
a1eee che vas sxpenses Every person
wAo shouted ana footed his nora on
Arnissics Day 70 eoO called spoD 70
contribute Die share Of che COST Os vio-
ming the Sse.
The laggasds sna me Dodgers ~'ls
eace sessrs dnee aNd 3aii ssnteacsa
The htesnso Revenue Busesu an
ao9ocee ehss its officers Wilt CHECK III
aIe up 60 see ehes every pessoD who
coa,es 0ithin che ecoDs Os the 1neoMs
Ees aev did ME share.
s1Asso e esy sae eiie
Resideatso2 Lsuisishs are vsa'siled 60
snss ehsie setssns aNN Uay sheis saXes
10 JoAn .. GsuntSeso!, Collscsos Of In
aeroaa Rsvesue, &sO <prlssne 10, os
ito eng % bio deputy eollsctore che
are ooU Going Tree edvisorv ~orb On
sreomo Tar 4fsxl
eayneste sene oy anefu should be at
tached % the eetsrns ana shoulo % 10
lhe sosD Of ehsck, money erdes %
drafs. Cash paynsnts BY Oah ere sent
a che eaGDayes's sisk Of lose
II 500 oro unaNls 60 make gous e.
surn peesonalle because Oe illness, ab-
sence oc iacaDaciey, - ogene % Aga5
sspresestativs say make yous seturA
I1ehere are any doubtful ooints 40 to
Soue atemo el income % allowable de-
ductlons, sou ehoulA ges n soucn al
once eth . Ressass sf6css % . bsn6.
% fee aovicA
WomGA oa1 1aa.
Women are subjecs 70 aN me require
nento q the 4ncoms Ya1. Whethee
single % oarrieA, . Woman'o income
from all sources must bs considered
n unmarried, % II living apart from
her husband, she must make Aes &C.
turn FOO 1918 u hes seG Income Gas
81 GOO or oves.
II married ana living with Aes aus
band, her income must be considered
with the husbands In determining the
liability for return. Their Soint IN
come, less the credits allowed by law,
is subject to normal tax. The wife's
net income is considered separately in
computing any surtax that may be due.
ru}f l., tnin .
rule. II the husband does not include
his wife's income In his return, the
wife must file separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on 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 a fine of not more than $1,000
10 named, and 25 per cent Of the tax
due is added to the assessment. For
refusing wilfully to make return, or
for making false or fraudulent re-
turn there is fine Of not exceeding
$4,000 and Imprisonment Of not ex-
ceeding one year, or both.
Farmers income Taxable.
Every farmer and ranchman who
had fair or good year In 1918 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 be deducted.
The cost of live stock, either for re-
sale or for breeding purposes, is also
regarded as investment.
Overtime and Bonuses Taxed.
Salary and wage earners must con-
slider as taxable every item received
from employers and from other
sources. Bonuses and overtime pay
are to be reported, as well as the resu-
lar payments.
Allowances for Losses.
Losses sustained In 1918 and not COW
cred by insurance are deductible items
il incurred In the taxpayers business
or trade, in any transaction under
taken for profit, or arising from fire,
storm, shipwreck or other casualty, or
from thoft