The Prince George's enquirer and southern Maryland advertiser. (Upper Marlborough, Md.) 1882-1925, 1919-03-14
PAY AND FILE
INCOME TAX
BEFORE MAR. IS
u S. internal Revenue Bureau
Gives Warning That Severe
Penalties WIN Be Enforced
WOMEN WITHIN LAWS SCOPE;
NOW THEY REPORT INCOME

UV" t1kA Et&h VIZ
The Income Tax drive comes b
eaose on Saturday night, March ID.
All payments and returns due On
that date under the provisions Of the
new Revenue Law must be In the
hands OF local Internal Revenue Colec-
tors before their oflces close that night
The Income Tax - being collected to
meet the war expenseA Every person
who shouted and footed his horn ON
Amistice Day - now called upon to
contribute hts 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 o0acerS VIII cheek D
eli up to see that every person who
comes within the scope Of the Income
Tax law did his sAare
Where 70 Pay and File.
Residents Of Maryland and Della
ware should maize their returns and
nay their taxes 30 Joshua W.. Miles.
Collector Of Internal Revenue, BaltF
more, Nd, or to any Of his deputy
collector who arc nov doing free ad-
visory work on Income Tax.
Payments sent By mail should be at
tached to the returns and should DO tn
the form of check. money order or
draft. Cash payments BY mail are sent
at the taxpayers risk OF loss
II you are unable to make your 70
turn personally because of illness, alb
sence or incapacity an agent or legal
representative may make your return
II there are any doubtful points ~
10 your items Of income or allowable
deductions you should get In touch at
once with a Revenue officer or O bank.
q for advice.
Women Pay Tax.
Women are subject to all the require
ments Of the Income Tax. Whether
single Or married, woman's Income
from all sources must b considered
II unmarried Or II living apart from
her husband she must make her return
for 1918 II her net income was 1000
or over.
II married and living with her hus-
band her income must be considered
With the husbands in determining the
liability for q return. Their Joint in
come, less the credits allowed by law.
u subject to normal tax. The wife's
net income L. considered separately in
computing any surtax that may be due
Husband and wife file Jointly, as
saae. II the husband does not include
his wife's income in his return the
wife must file q separate return.
severe Penalties.
The new Revenue Law places severe
penalties on q person who fails to
make return on time, refuses to make
return or renders a fraudulent return.
For failure to make return and pay tax
on time q fine Of not more than $1,000
Is named and Is per cent Of the tax
due is added to the assessment. For
refusing wilfully to make return OF
for making a false or fraudulent re-
turn there is a fne Of not exceeding
$4,000 and Imprisonment Of not ex-
eeeding one year, or both.
Farmers Income Taxable.
Every farmer and ranchman who
had a 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 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 COZ
slider as taxable every item received
from employers and from other
sources. Bonuses and overtime pay
are to be 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. ahipwreck or other casu-
atty or from theft.