The Devils Lake world and inter-ocean. (Devils Lake, N.D.) 1915-1920, 1919-03-12
PAY and FILE
INCOME TAX
BEFORE Mar. Is.
y. S. internal Revenue Bureau
Gives Warning That Severe
Penalties will Be Enforced.
WITHIN A SCOPE;
HOW THEY REPORT INCOME

HOW They REPORI IMMUNE
The Income Tax drive comes to a
close on Saturday night, March Is.
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 Collectors be-
fore their offices close that night
The Income Tax is being collected to
meet the wal expenses. Every person
who shouted and footed bis horn on
Armistice Day is now called upon to
contribute his share of the cost of win
ming the a
The laggards and the dodgers will
face sever fines and Jail sentences.
The Internal Revenue Bureau an
nounces that Its officers will check us
all, up to see that every person who
comes within the scope Of the Income
Tux law did his share.
Where to Pay and File.
Residents of North Dakota and
South Dakota are required to make
their returns and pay their taxes to
James Coffey, Collector Of Internal
Revenue, Aberdeen, s. D., or to any Of
his deputy collectors who are now do
ing free advisory 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 or
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, alb
or incapacity, an agent or legal
representative may make your return.
If there are any doubtful points as to
your items of income or allowable de-
auctions, you should get in touch at
once with a Revenue officer or a bank
er for advice.
Women Pay Tax.
Women are subject to all the require
ments of the Income Tax. Whether
single or married, a woman's income
from all sources must be considered.
If unmarried, or if living apart from
her husband, she must make her re-
turn for 1918 If her net income was
$1,000 or over.
If 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 wife's
net income Is considered separately in
computing any surtax that may be due.
Husband and wife file Jointly, as a
rule. II the husband does not include
his wife's income in his return, the
wife must file a separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on a 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 a fine of not more than 81. 900
Is named, and Is per cent Of the tax
due is added TO the assessment. For
refusing wilfully to make return, or
+" rking 4 false or fraudulent re-
- .ere is . fine Of not exceeding
, and imprisonment Of not ex-
eeeding epe year, OF both.
Farmers' Income Taxable,
Every farmer and ranchman VIE
had 4 fair or a GOOD year in 1918 must
heed the Income Tax this year. HI
must consider al his income % tax-
able. He ia entitled to deduct from
his sress income all amounts expended
In carrying on bis farm. The cost OF
farm machinery, farm buildings and
improvements cannot he deducted.
The cost Of live stock. either for 70.
sale Or for breeding Purposes, is alss
regarded as investment.
Overtime and Bonuses To: d.,
Salary aud wage earners must .
slider as taxable every item received
from employers and from other
sources. Bonuses and overtime nav
are to be reported. as well as the regu.
lar Payments.
Allowances for Losses.
Losses sustained in 1918 and not GOV.
cred by insurance are deductible items
i incurred In the taxpayers business
Or trade, in any transaction under
taken for profit, or arising from fire
storm, shipwreck or other casualty. o,
frsm theft.