The spectator., 1919-03-04
PAY AND FILE
 INCOME TAX
 BEFORE MAR. 15
U. s. Internal Revenue Bureau Gives Warning That Severe
 Penalties Will Be Enforced.
WOMEN WITHIN LAWS SCOPE;
 HOW THEY REPORT INCOME

The Income Tax drive comes to . close on Saturday night. March Is.
 All payments and returns due on that date under the provisions of the new Revenue Law must bs in the hands of local Internal Revenue Collectors be- fore their offices close that night.
 The Income Tax is being collected ts meet the war expenses. Every persea who shouted and tooted his horn oa Armistice Day is now called upon to contribute his share of the cost of win- ming the war. aa~ts ~s
 The lsggards and the dodgers will face severe hnes and jail sentences The Internal Revenue Bureau an nounces that its officers will check us all up to see that every person whe comes within the scope of the Income Tax law did his share
 Where te Pay and File.
 Residents of Arkansas are required ts make their returns and pay their taxes to Jack Walker. Collector of Internal Revenue. Little Rock, Ark, or to any of his deputy collectors who are now doing free advisory work on Income Tax ~saf
 Payments sent by mail should bs at tached to the returns and should bs h 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- turn personally because of illness, ab- sence or incapacity, an agent or legal representative may make your return.
 If there are any doubtful points a to your items of income or allowable de auctions. you should get in touch at once with a Revenue ofIicor or . bank CT for advice.
 Women Pay Tax.
 Women are subject to all the require ments of the Income Tax. Whether single or married. | woman's incons from all sources must be considered.
 If unmarried, or if living apart from her husband she must make her re turn for 1918 if her net income was Sl,OOO or over
 If married and living with her hus- band, her income must bs 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 vife's net income is considered separately h computing any surtax that may bs 1vs. Husband and wife Ale jolntiy. as . rule. If the husband docs not include his wtfe's income 1. his return, the wife must file separate return.
 Severe PenalttsA '5k
 The new Revenue Law places sevors penalties on . peroon Whe fails c make return on time, Fefuses to make return or renders . fraudulent retufl. For failure to make return and pay tAx on time inc of not mors thaA @l co b named. and 25 pr cent of the tax due is added to the assessment For refusing wilfully to make return, or for making . false or fraudulent te- turn there is . Ane of not exceeding e10,0OO and imprisonment of net ex- ceeding one year, or both.
 Farmers' Income raxabie. q
 Every farmer and ranchman who had . fair or a rood 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 cannot be deducted. The cost of live stock. either for re- sale or for breeding purposes, is alss regarded as investment
 Overtime and 0enuess Taxed.
 Salary and wage earners must con slider as taxable every item received from employers and from ether sources. Bonuses asd overtime pay are to be reported. as we'll as the resu. lar payments.
 AlIowaneee fer leesss. Losses sustained in 1918 and net cov- cred by insurance are deductible items ] if incurred is the taxpayers businsss CT trade. in any transaction uHder- ! taken for profit, or arising from AFA storm. shipwreck or ether casualty, ss from theft.