Democratic messenger. [volume] (Snow Hill, Md.) 1869-1973, 1919-03-08
PAY AND file
IN C0ME 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 70 a
close OH Saturday night, March u
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 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
ArmiStlce Day is now called upon TO
contribute his share of the cost Of win
ming the war
The laEgards and the dodgers will
face severe fines and Jail sentences.
The Internal Revenue Bureau an
nounccs that It's 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 Maryland and Della
ware should make their returns and
pay their taxes to Joshua w Miles.
Collector Of Internal Revenue, Ralti-
more, Md. or to any Of his deputy
collectors who mr." now doing free ad-
vsory work on Income Tax
Payments sent by mail should be at
tNchcG 20 the returns and should be in
tho torn ~ 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
scnc" or incupucity nm agent or legal
representative may make your return.
II there are any doubtful points as
to your Items ~ income or allowable
deductions you should get In touch ut
once with Revenue officer or IA bank
or for advice.
Women Pay Tax.
Womcn are subject 70 all the require
mcnts of the Income Tax Whether
singi" or married u wumanS income
from all sources must be considered.
II unmarried or II living apart from
her husband She must make her return
for l9lS II her net income was 81 600
or over
II married and living with hcr hus-
band her income must hc considered
with The husbands In determining the
liability FOR a return Their joint In
come less the credits allowed by law
is subject 10 normal ,aN IN" wifc's
net income is considered separately in
computing any SurtaX that may be- due
Husband and wife file Jointly, as a
rule. If the husband does not include
his wlfe's income in his return the
wife must file II separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on Il person who fails 10
make return on time, refuses TO make
return or renders fraudulent return
For failure 10 make return and pay tax
on time n fine OF not more than $1,000
Is named and - per cent OF the tax
due is added 10 the assessment For
refusing wllfully TO make return OF
for making II false or fraudulent re.
turn there is a fine Of not exceeding
$1,000 and Imprisonment OF not ex-
cceding one year, or both
Farmers Income Taxable.
Every farmer and ranchman who
had fair or Il good year In 1918 must
heed the Income TnN this year. lie
must consider all his income as tax
able He is entitled 10 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 carners must con
slider as taxable every item received
from employers and from other
sources. Bonuses and overtime pay
are TO be reported as we'll as the regu
lar payments.
Allowances for Losses.
Losses sustained In 1918 and not
covered by insurance are deductIble
items II incurred in the taxpayers
business or trade, In any transaction
undertaken for profit or arising from
fire, storm. shipwreck or other casu
atty or from theft.