The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1919-03-05
PAY and FILE !
In C @ ME TAX
BEFORE MAR, rs
u S. Internal Revenue Burea,
Gives Warning That Severe
Penalties Will Be Enforced.
WOMEN WITHIN LAWS SCOPE,
HOW THEY REPORT INCOME

The Income Tax drive comes to
close on Saturday night, March Is.
All payments and returns due ON
that date under the provisions Of tho
new Revenue Law must be In the
hands Of local Internal Revenue Collec
tors 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 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 check ua
all up to see that every person who
comes within the scope Of the Income
Tax law did his share.
Whore to Pay and FiIe.
Residents Of South Carolina are re,
quired to make their returns and pay
their taxes to Duncan G. Hayward
Collector Of Internal Revenue, Colum.
bfa, S. O.. or to any Of his deputy
collectors who are now doing free ad.
vis0ry work on Income Tax
Payments sent by mail should be at.
tached to the returns and should be In
the form Of check. money order OF
draft. Cash payments by mail are sent
at the taxpayers risk Of loss.
If you are unable to make your re.
turn personally because Of Illness, ab.
sence or lncapacity IN 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 AT
once with Revenue officer or bank.
er for advice.
Women Pay Tax.
Women are subject to all the require
ments OF the Income Tux. Whether
single or married, II woman's income
from all sources must be considered
If unmarried or II living apart from
her husband she must make her return
for 1918 If her net Income was 81, ,OOG
or over
If married and living with her bus.
band her Income must be considered
with the husbands In determining the
liability for return. Their Joint In
come, less the credits allowed by law,
Is subject to normal tax. The wife'i
net income Is considered separately IN
computing any surtnX that may be due.
Husband and wife file Jointly, ns
rule. If the husband does not include
his wife's income in his return tho
wife must file Il separate return.
Severe PenaItiee.
N ra,v I ,, ,,I.,.,o.. o.,..,..z
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 81, ,OOC
Is named and - per cent OF the tax
due IS added to the assessment For
refusing wilfuIly to make return OF
for making a false or fraudulent re.
turn there Is fine Of not exceeding
$4,000 and Imprisonment OF not ex.
cceding 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 US tux.
able. He Is entitled to deduct from
his gross income nll 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 enrncrS 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 regu.
lar payments.
Allowances for Losses.
Losses sustained In 1918 and not
covered by insurance are deductible
Items If incurred in the taxpayers
business or trade, in any trHnsa ction
undertaken for profit or arising from
fire, storm, shipwrcck or other casu.
atty or from theft.