The diamond drill., 1919-03-01
PAY and FILE !
| In NC0ME TAX ;
BEFORE MAR. IS
U. S. Internal Revenue Bureau
Gives Warning That Severe
Penalties Will Be Enforced.
fW0MEN WITHIN LAWS SCOPE;
HOW THEY REPORT INCOME

The Income Tax drive 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
Armistice Day Is now called upon 10
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 70 see that every person VINO
comes within the scope of the Income
Tax law did his share.
Where 70 Pay and File.
Residents OF Michigan will make re-
turns and pay their taxes to James J.
Brady. Detroit, or 10 Emanuel J.
Doyle, Grand Rapids, Collectors OF In
ternal Revenue, or 20 any OF the
deputy collectors who are doing free
advisory work on Income Tax.
Payments sent by mail should be at
tached 10 the returns and should be In
the form OF check, money order or
draft. Cash payments by mall are
sent MT the taxpayers risk OF loss.
IL YOU are unable 10 make your re-
turn personally because Of Illness, ab-
sence or incapacity an agent or legal
representative may make your return.
III 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 the re-
qulrements OF the Income Tax. Wheth-
er single or married, a woman's income
from all sources mist be considered.
III unmarried or If living apart from
her husband she must make her return
for 1913 IL her net income was $1,000
or over.
IL 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 TO normal tax. The wlfe's
net income is considered separately In
computing any surtax that may be
due. Husband and wife file Jointly, as
a rule. IL the husband does not In
clude his wife's income I'm his return
the wife must file a separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on person who falls TO
make return on time, refuses TO make
return or renders fraudulent return.
For failure 10 make return and pay
tax on time a fine OF not more than
$1,000 is named and % per cent of the
tax due is added 10 the assessment.
For refusing willfully 10 make return
or for making a 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 a fair or good year I'm 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 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 10 be reported as well as the regu-
lar payments.
Allowances for Losses
Losses sustained In 1918 and not
covered by insurance are deductibls
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