The evening Caledonian. [volume] (St. Johnsbury, Vt.) 1918-1920, 1919-03-07
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

close on Saturday night, March Is.
All payments and returns due on
that 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
inounces 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. Maine, New Hampshire
and Vermont should make their re-
turns and pay their taxes to Seth W.
Jones, Collector Of Internal Revenue,
Portsmouth, n. H., or to any Of his
deputy collectors who are now doing
free advisory work on Income Tax.
Payments sent by mail should be at
tachcG 10 the returns and should be in
thc 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-
turn personally because of Illness, alb
sence or incapacity an agent or legal
representative may make your return.
Il 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 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 81 900
or over.
If married and living with her hus-
band her income must be considered
with the husbands in determining the
liability for a 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 a
rule. If the husband does not include
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 to
make return on time, refuses to make
return or renders q fraudulent return
For failure to make return and pay tax
on time a fine Of not more than $1,000
is named and % per cent of the tax
due is added. to the assessment. Fol
refusing wilfully to make return O.
for making a 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
| mad falf or a good year IN 1918 mus
heed the Income Tax this year. II,
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 o
farm machinery, farm buildings ant
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 con
slider as taxable every item receives
| from employers and from othe
sources Bonuses and overtime pa
are TO be reported as. well as the regu
lar payments.
Allowances for Losses.
Losses sustained in 1918 and 30
covered by insurance are deductibl
items if incurred in the taxpayer
/ business or trade, in any transactio
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