The bystander. [volume] (Des Moines, Iowa) 1916-1922, 1919-02-28
PAY AND FILE
INCOME TAX
BEFORE MAR. Is
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 70
close on Saturday night. March ID.
The 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
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 Oh
Arnistfce Day is now called upon TO
contribute his share OF the cost Of win
ming the war.
The lagzards and the dodgers Will
face severe fines and Jail sentences.
The Internal Revenue Bureau an
nounces that It's officers will check 10
nil up 30 see that every person VII"
comes within the scope OF the Income
Tax law did his share.
Where to Pay and File.
Residents of Iowa are required TO
make their returns and pay their taxes
to Louis Murphy. Collector OF In
ternaI Revenue, Dubuque, Iowa, or to
any Of his deputy collectors who are
now doing free advisory work on IN
come 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, abb
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 re-
quirements of the Income Tax. Whetii-y
er single or married, wOmans income
from all sources mist be considered.
If unmarried or II living apart from
her husband she must make her return
for 1918 II her net income was $1,000
or over.
II 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's
net income is considered separately in
computing any surtax that may be
due. Husband and wife file Jointly, us
Q rule II the husband does not In
clude his wife's income In his return
the wife must file a separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on person who Tails 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
$1,000 is named and 25 per cent of the
tax due Is added to the assessment.
For refusing willfully to make return
or 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 who
had fair or good year In 1918 must
heed the Income Tax this year. He
must consider oil 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 resale 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
courcoc RouuSoa and wartime nav
are to be reported as well as the regu-
lar payments.
Allowances for Losses.
Losses sustained in 1913 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