Jerome County times. (Jerome, Idaho) 1919-1920, 1919-03-06
PAY AND FILE
IN CO ME- TAX
BEFORE MAR. | 5
U. S. Internal Revenue Bureau
Gives Warning That Severe
Penalties viii Be Enforced.
WOMEN WITHIN LAWS SCOPE;
HOW THEY REPORT INCOME

The Income Tax drive comes to
close Oh Saturday night. March -
The payments and returns due on
that date under tie provisions of the
new Revenue Law must be in the hands
Of local Internal Revenue Collectors
before their Offices close that night.
The Income Ia, is being collected to
meet tie war expenses Every person
who shouted and footed his horn on
Aruisiice buy is now called upon to
contribute his share OF the cost OF win
ming The war
'ih, las-ards and the dodgers will
face severe nres and jail sentences.
The Internal Revenue Bureau al
noInces that its officers Will check Us
all up 10 See thai every person who
comes within "hc scope OF the Income
Tax law did his share
Where TO Pay and File.
Residents OF Montana. Idaho and
Utah are required TO make their re-
turns and pay their taxes 10 William
C. Nhaley. Collector Of Internal Reeve
nue.. Helena. Mont. or 10 any Of his
deputy collectors who are now doing
free advisory work on Income Tax
Payments sent by mail should be- at
tAch-d 10 the returns and should be in
the form Of check. money order or
draft Cash payments by mail are
sent at the taxpayers risk ~ loss.
II you are unable 10 make your re-
turn personally because Of illness. alb
selc, cor incapaciis an gent pr legal
representative may make your return.
II There are any doubtful poiu's ~
io your items of income cor allowable
deductions You ~louli sct in touch 20
,f.c with a Revenue officer OF ii bank
cr for advice
Women Pay Tax.
Women are SUI irct L. Ml the re-
qu rrmrnt~ os the l'ruinc Tan Wuy'h-
.r ~ln-le cor married. a Woman = income
80. al sources in - lc. cons drrrl
II unmarried cor { living apart from
u"r husband she must make Deer rct.rn
COR lHlN If her net income was $1,000
or over
II married and living with her hus-
band her income must be considered
with The husband IN determining the
liability for return Their jo.nt in
come. less the credits allowed by law.
y subject 10 normal tax. Tie wife's
net income Is considered separately IN
computing any suriaX that may be
due Husband and wife file Jointly. a.
rule II the husband does not in
clude his Wifes income in his return
| The wife must file a separate return.
Severe Penalties
The new Revenue Law places severe
penalties on person who fails 10
make return Oh time. refuses 10 make
| return or renders a fraudulent return.
| For failure 10 make return and pay
tax on time hne OF not more than
$1,000 is named and % per cent OF the
tax due is added 10 the assessment.
| For refusing willfully TO make return
or for making false or fraudulent re
turn there is fine OF not exceeding
$1,000 and imprisonment OF not ex-
ceeding one year. or both
Farmers Income Taxable.
Every farmer and ranoAman who
had fair OF a good year in lslS 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 deductgd The
cost ~ live stock. either for resale or
for breeding purposes. is also regarded
Ms investment.
Overtime and Bonuses Taxed
Salary and wage earners must CON
sider a. taxable every item received
from employers and from other
sources Bonuses and overtime pay
are To be reported rs we'll as the regu-
| lar payments.
Allowances for Losses
Losses sustained in 1915 and not
covered 10y Insurance are dcductihe
items II incurred i'm the taxpayer
business or tra>e. in any saciion
undertaken for profit or arising from
fire. storm. shipwreck or otler casu-