Courier Democrat. (Langdon, N.D.) 1891-1920, 1919-03-06
PAY AND FILE V
N NE TAX |
BEFORE MAR, IS
u. S. Internal Revenue Bureau
Gives Warning That Severe
Penalties Will Be Enforced.
WOMEN WITHIN AVIS SCOPE:
HOW THEY REPORT INCOME

The Income Tax drive comes to q
close on Saturday night, March Is.
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 wal 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 North Dakota and
South Dakota are required to make
their returns and pay their taxes to
James Coffey, Collector OF Internal
Revenue, Aberdeen, S. D., 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 or
draft. Cash payments by mail are
semi ut the taxpayers risk of loss.
If YOU are unable to make your re-
turn personally because of illness, alb
sence or incapacity an agent or legal
representative nay 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 a bank
er for advice.
Women Pay Tax.
Women are subject to all the re-
quirementS Of the Income Tax. Wheth-
er single or married, a wOman'S income
from all sources mist he considered.
If unmarried or if living apart from
her husband she must make her return
for 1918 if her net income was $1,000
or over.
If married and living with her hus-
band her income must be considered
with the husbands in determining the
| liability for q 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 n surtaX that may be
due. Husband and wife file jointly, as
a rule. If the husband does not in
Guide his wife's income in his return
the wife must file a separate return.
Severe Penalties.
The new Revenue Law places severe
penalties on Il person who fails to
make return on time, refuses to make
return or renders a fraudulent return.
For failure to make return and pay
tau on time a fine Of not more than
$1,000 is named and % per cent Of the
tax due is added to the assessment.
For refusing willfully to make return
OF for making a false or fraudulent re-
turn there is Il fine Of not exceeding
10000 aud Imprisonment Of not ex-
ceeding one year. or both.
Farmers Income Taxable.
Every farmer and rancl:man who
had a fair or a 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 annot 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
sources. Bonuses and overtime pay
are to be reported as well as the regu-
lar payments.
Allowances 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.