Alma record. (Alma, Mich.) 1878-1928, 1919-03-06
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

WOWLW WI TIN Inv 0SO' ~
HOW THEY REPORT INCOME
The Income Tax DIVE comes to
close on Saturday night, March 10.
The payments and returns due on
that date under the provisions of the
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
Armstice Day is now called upon TO
contribute his share OF the cost of win
ming the war.
The laggards and the dodgers VIII
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 Michigan will make re-
turns and pay their taxes 10 James j.
Brady, Detroit, or 20 Emanuel j.
Doyle. Grand Rapids, Collectors of In
ternal Revenue, or TO any OF the
deputy collectors who are doing free
advisory work on Income Tax.
Payments sent by mail should be at
tached to the returns and should be in
ar
draft. Cash payments by mail are
sent at the taxpayers risk Of loss.
II you are unable to make your re-
turn personally because OF Illness, alb
sence or lncapacity an agent or legal
representative may make your return.
II there are any doubtful points as
to your items Of income or allowable
deductions you should get in touch nj
once with n Revenue officer or bank
er for advice.
Women Pay Tax.
Women are subject 10 all the re-
qulrements Of the Income Tax. Wheth-
er single or married, a woman's Income
from ali sources mist be considered.
II unmarried or II living apart from
her husband she must make her return
for 1913 II her net income was $1,000
or over
II married and living with her hus-
band her income must be considered
with the husbands In determining the
liability for a return. Their Joint In
come. less the credits allowed by law,
is subject 10 normal tax. The wife's
-. t,...,,,, a.. ,,pefIovod oaparotatv IN
computing any surtax that may be
due. Husband and wife file Jointly, as
a rule II the husband does not in
clude his wifes income I'm his return
the wife must file a separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on a person who falls TO
make return on time. refuses 10 make
return or renders a fraudulent retI"n.
For failure 10 make return and Jay
tax on time fine OF not more than
81 900 is named and % per cent Of the
tax due is added 10 the assessment.
For refusing wilfully TO make return
or for making false or fraudulent re-
turn there is fine OF not exceeding
SlO,VV anu VI nOl Ca
ceeding one year, or both
Farmers Income Taxable.
Every farmer and ranchman who
had fair or a good year in 1918 must
heed the Income Tax this year. He
must consider all his income as tax
able He is entitled 10 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 resale 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 he reported as well as the regu-
lar payments.
Allowances for Losses.
Losses sustained in 1918 and not
covered by insurance are deductible
items II incurred In the taxpayers
business or trade. In any transaction
undertaken for profit or arising from
fire, storm, shipwreck or other casu-
atty or from theft