The Raymer enterprise., 1919-03-13
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;
HOW THEY REPORT INCOME

The Income Tax drive comes to
ciese on Saturday night, March Is
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 Collector
before their Offices close that night.
The Income Tax Is being collected 10
meet the war expenses. Every person
who shouted and footed his horn on
Armistice Day Is now called upon to
contribute his share OF the 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 cheek 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 Colorado and Wyoming
are required to make their returns
and pay their taxes to Mark A. Sk.n-
ner. Collector Of Internal Revenue,
Denver. Colo. or to any Of his deputy
collectors who are now doing free adj
visory work on Income Tax.
Payments sent by mail should be at.
tsched to the returns and should be in
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
sencs or lncspacity an agent or legal
representative may pake your return.
u there are any doubtful points as
y your items Of income or allowable
deducti0ns you should get In touch ut
ones with Revenue ofBcer or bank.
er for advice
Wsnssa Pay Tax.
Women ere subject to all the ~
quirements Of the Income Tax. Wheth.
sr single or married, q woman's income
from all sources mist be considered.
II unmarried or II living apart from
her husband she must make her return
for 1918 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 q return. Their joint In
come less the credits allowed by law,
10 subject to normal tax. The wife's
net income Ia considered separately In
computing any surtax that may be
due. Husband and wife file Jointly, as
. rule. II. the husband does not in
clude his wifes 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 fine of not more than
$1,000 Is named and 25 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 fDe 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 resale or
"a eeding purposes. is also regarded
~ 'estment.
Overtime and eenusss Taxed.
Salary and wage earners must con.
slider - 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 Lossea
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
Hre. storm, shipwreck or other casu-
atty or from theft.