The times-herald. [volume] (Burns, Harney County, Or.) 1896-1929, 1919-03-08
PAY and FILE
lNCO ME- I AK
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 10
close ON Saturday night, March II,
The payments and returns due on
that date under the provisions OF tue
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 on
Armistice Day Is now called upon 10
contribute his share of the cost OF win
ming the war. -,
The laggards and the dodgers VIII
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 VINO
comes within the scope OF the Income
Tax law did his share.
Where to Pay and File.
Residents of Oregon are required 10
make their returns and pay their taxes
TO Milton A. Miller. Collector of Inter
nal Revenue, Portland, Ore, or tn any
of his deputy collectors who are no"
doing free advisory work on Income
Tax.
Payments sent by mail should he at-
tached to the returns ana should ne III
the form of check, money order or
draft. Cash payments by mail are
sent at the taxpayers risk of loss.
If you are unable to make your re-
Innonsn nf fllnpgS uD-
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 NJ
once with Revenue officer or IA bank
or for advice
Women Pay Tax.
Women are subject to all the re-
uuirements of the Income Tax. Whcth-
cr single or married, n wOman's income
from all sources MIST be considered.
If unmarried or il living apart from
her husband she must make her return
for 1918 If her net income was Sl,O00
or over.
If married and living with her huS-
with the husbands In determining tie
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, as
rule. If the husband does not in
clude his wife's income In his return
the wife must file separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on a person who fails 10
make return on time, refuses to make
return or renders fraudulent return
For failure TO make return and pay
lax 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 willfully 10 make return
or for making false or fraudulent re.
turn there IS Il fine of not exceeding
$4,000 and imprisonment Of not cX-
Cecding one year or both.
- Farmers Income Taxohlc.
Every farmer and ranchman who
had fair or good year in IDS 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 bc deducted Tho
cost Of live stock, either for resale or
for breeding purposes, is also regarded
as Investment.
Overtime and Bonuses Taxed.
Salary and wage earncrs must con-
slider as taxable every item received
from employers ana from other
sources. Bonuses and overtime pay
are to be reported us well as the rcSu-
lar payments.
Allowance for Losses.
Losses sustained in 1918 and not
covered by insurance are deductible
items If 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.