The gazette-times. [volume] (Heppner, Or.) 1912-1925, 1919-02-27
INCOME TAX Pay
NENTS NOW DUE
returns Must Be Filed On Or Before
March 15.-Bill Provides
Heavy Penalties.

Washington, D. c. Feb. 24.-Work
on the collection of $4,000, ,000, 900
has been begun by the Bureau of
Internal Revenue. This is the
estimated yield of the new revenue
bill. The income tax provisions of
the act reach the pocket-book of
every single person in the United
States whose net income for 1918
was $1,000, or more, and of every
married person whose net income
was $4,000 or more Persons
whose net income equaled or exceed
ed these amounts, according to their
marital status, must file a return Of
income with the collector of internal
revenue for the district in which they
live on or before March Is.
Here is what will happen to them
If they don't; for failure to file
return on time. fine of not more
han $1,000 and an additional assess
ment of 25 per cent of the amount
VI Ida uu6.
For "wilfully refusing" to make
esurn on time, fine not exceeding
10000, or not exceeding one years
Imprisonment, or both.
For making false or fraudulent
9eturn, fine of not more than
$4,000, or Imprisonment for not
more than one year, or both, to-
gether with an additional assessment
of so per cent of the amount of tax
sevaded
For failure to pay the tax on time,
a fine of not more than 81 900 and an
additional assessment of per cent
of the amount of tax unpaid, plus 1
per cent interest for each full month
during which it remains unpaid.
In addition to the $1,000 and
$4,000 personal exemptions, taxpay-
ers are allowed an exemption of
5000 for each person dependent upon
them for chief support if such person
is under eighteen years of aga and
incapable of self-support. Under the
1917 act, this exemption was allowed
only for each dependent child.
The head of family-one who
supports one or more persons closely
connected with him by blood re-
lationship, relationship by marriage,
or by adoption-is entitled to all
exemptions allowed a married per-
son.
The normal rate of tax under the
new act is per cent Of the first
$4,000 of net income above the ex-
emptions, and II per cent of the net
income in excess of 1000. Incomes
in excess of $4,000 are subject also
to a surtax ranging from / per cent
of the amount of the net income be-
tween $4,000 and $4,000 to IS per
cent of the net income above $1,000,-
600.
Payment OF the tax may be made
in full at the, time of filing return or
in four installments, on or before
March Is, on or before June Is, on
or before September Is, and on or
before December Is.
Revenue officers will visit every
county In the United States to aid
taxpayers in making out their re-
turns. The date of their arrival and
the location of their offices may be
ascertained by inquiring at offices OF
collectors or internal revenue, post
offices and banks. Failure to see
these officers, however, does not
relieve the taxpayer of his obligation
to file his return and pay his tax
within tho time specified by law. In
this case taxpayers must seek the
Government, not the Government the
taxpayer.
In connection with the above,
which was received direct from
Washington, we have the following
from Collector Miller at Portland:
Income Tax officer Williams will
be stationed at the Heppner Court
House, at Heppner, Oregon, from and
including March 9rd, to and includ-
ing March Sth, 1919.
Where forms have been sent out,
the parties receiving the same should
produce the forms to the officer as &
reference number is assigned, essen
tial to the return of such party.
The Treasury Department has ex-
tended the time for filing Income
Tax Returns to March 18th, 1919,
and anyone not thoroughly famila.
with the provisions of the Income
Tax Law and their obligations there
under, should, make inquiry of the
above mentioned officer or write thi
office direct, as this will be the las
opportunity to do so in connections
with the filing of returns of income
for the year 1918 prior to the du
date of fling.
AS soon as possible after Mare
15tbaan extensive drive" will b.
made taking in the entire state, AMI
heavy penalties will attach whera
persons liable to tax have failed t.
d;SoloSa their liability and make re