Newark post., 1919-03-12
PAY and file
IN COME 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 q
close on Saturday night, March 10.
All payments ana returns due on
tliat 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
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 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, Balti-
more, Nd, or to any Of his deputy
collectors who are now doing free ad-
visory 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.
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.
If 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, a woman's income
from all sources must be considered.
If unmarried or if living apart from
her husband she must make her return
for 1918 If her net income was $1,0O(
CT over
If married and living with her hus
band her income must be considered
with the husbands in determining the
liability for return. Their joint in
come, less the credits allowed by law
is subject to normal tax. The wife
net income is considered separately IL
computing any surtax that may be due
Husband and wife file jointly, as {
rule II the husband does not include
his wife's income in his return th'
wife must file separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on person who fails II
make return on time, refuses to maxi
return or renders a fraudulent return
For failure to make return and pay ia!
on time fine of not more than $1,OO
is named and 25 per cent of the ia,
; due is added to the assessment. Fo
refusing wilfully to make return o
for making 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 VIII
had fair or good year in 1918 mus
heed the Income Tax this year. H
must consider all his income as tax
able. He is entitled to deduct iron
his gross income all amounts expende
in carrying on his farm. The cost o
farm machinery, farm buildings an
improvements cannot be deducted
The cost Of live stock, either for re
sale or for breeding purposes, is ais
regarded as investment.
Overtime and Bonuses Taxed.
Salary and wage earners must cor
slider as taxable every item receive
from employers and from othe
sources Bonuses and overtime pa
are to be reported as well as the regr
lar payments.
Allowances for Losses.
Losses sustained in 1918 and nc
covered by insurance are deductibl
items If incurred in the taxpayer
business or trade, in any transactio
undertaken for profit or arising frol
fire, storm, shipwreck or other cast
atty or from theft.