The citizen. [volume] (Berea, Ky.) 1899-1958, 1919-03-06
PAY and FILE
INCOME TAX
BEFORE MAR. IS
U. S. Internal Revenue Bureau
Gives Warning That Severe
Penalties Will Be Enforced.
WOMEN WITHIN LAWS SCOPE;
HOW THEY REPORT INCOME

The Income Tax drive comes to a
close on Saturday night, March 10.
All payments and returns iNIe on
that date under the provisions of the
new Revenue Law must be in the
hands Of local Internal Revenue Collec-
tors before their Offices close that night.
The Income Tax il 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 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 Kentucky should make
their returns and pay their taxes to
the nearest of the following: Josh Il.
Griffith, Owensboro J. Rogers Gore,
Louisville; Charlton Il. Thompson
Covington Elwood Hamilton, Lexing-
ton; John W. Hughes, Danville.
Payments sent by mail should be at
tachec 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 re-
turn personally because of Illness, alb
sence or incapacity an 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 a Revenue officer or bank
er for advice.
Women Pay Tax
Women are subject to all the require
ments of the Income Tax. Whether
single or married, woman's income
from all sources must be considered.
II unmarried or If living apart from
her husband she must make her return
for 1918 IL her net income was $1,000
or over
II married and living with her hus-
band her income must be considered
| 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
10 70.
Severe Penalties.
The new Revenue Law places severe
| penalties on 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 fine of not more than $1,000
Is named and % per cent of the tax
due is added to the assessment. For
refusing wilfully to make return or
for making a false or fraudulent re-
turn there is a fine of not exceeding
| $4,000 and Imprisonment Of not ex-
ceeding one year, or both.
/ Farmers Income Taxable.
Every farmer and ranchman who
4 Hau u iuii VI booh ytui III 1910 iuuSt
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 re-
sale or for breeding purposes, is also
regarded as investment.
Overtime and Bonuses Taxed.
Salary and wage earners must con-
slider as taxable every Item received
from employers and from other
sources. Bonuses aud 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 II incurred In the taxpay er's
business or trade in any transaction
undertaken for profit or arising from
fire, storm, shipwreck or other casu-
atty or from theft