The Brandon news. (Brandon, Miss.) 1892-1961, 1919-02-27
PAY AND FILE
INCOME i AK
BEFORE MAR. IS
U. S. Internal Revenue Bureau
Gives Warning That Severe
Penalties win Be Enforced.
WOMEN WITHIN LAWS SCOPE;
HOW THEY REPORT INCOME.

The Income Tax drive comes to =
close on Saturday night. March Is.
The payments and returns due on
that date under the provisions Of the
new Revenue Lawmust 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 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 Alabama and Missis'
sippi are required to make their re-
turns and pay their taxes to John d
McNeel, Collector of Internal Reve'
nue.. Birmingham, Ala, or to any Of
his deputy collectors who are now do
ing free advisory 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 OF
draft. Cash payments by mall 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 a.
to your items Of income or allowable
deductions you should get in touch al
once with Revenue officer or bank
er for advice.
Women Pay Tax.
Women are subject to all the re
quirements Of the Income Tax. Wheth
er single or married, womans income
from all sources must be considered.
If unmarried or II living apart from
her husband she must make her return
for 1913 If her net income was $1,0Ol
or 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's
net income is considered separately in
computing any surtax that may bt
due. Husband and wife file Jointly, as
a rule II 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 OH a person who fails to
make return on time, refuses to MAKE
return or renders fraudulent return
For failure to make return and pay
tax on time a fine Of not more thar
$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 q false or fraudulent re
turn there is fine of not exceeding
PlO,OOO uuu llupAIcOuknCAt VI uOt "a
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 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 canfot be deducted. The
cost Of live stock, either for resale OF
for breeding purposes, is also regarded
as investment.
Overtime and Bonuses Taxed.
Salary and wage earners must con.
s:der as taxable every item received
from employers and from Other
sources. Bonuses and overtime pay
IRE to be reported as well as the regu
ar payments.
Allowances for Losses.
Losses sustained in 1918 and not
covered by insurance are deductible
items IL 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.