The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1919-03-04
PAY AND file
INCOME TAX
BEFORE MAR. IS
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 10.
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 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 it's 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 Montana, Idaho and
Utah are required to make their re-
turns and pay their taxes to William
G. Whaley, Collector Of Internal Reve-
nue., Helena, Mont, or to any OF his
deputy collectors who are now doing
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
sent at the taxpayers risk Of loss.
If you are unable to make your re-
turn personally because of illness, alb
sence or ineapacity an agent or legal
representative may 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 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, woman's income
from all sources must be considered.
: II unmarried or If living apart from
her husband she must make her return
for 1918 II her net income was $1,000
or over.
II 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 be
due. Husband and wife file jointly, as
. 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 on 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 moro than
81 900 is named and Is per cent Of tho
tan due 10 added to the assessment.
For refusing willfully to make return
or for making false or fraudulent 10
turn there is a fine Of not exceeding
$4,000 and imprisonment Of not e.
ceeding one year, or both.
Farmers' Income Taxable.
Every farmer and ranchman Who
had a fair or a good year in 1918 must |
heed the Income Tax this year. He
must consider all his income % tag
able. He Is entitled to deduct from
his gross income all amounts expended
In carrying on his farm. The cost Of |
tarm machinery, farm buildings and
cannot DO deducted. The |
cost Of live stock, either for resale or
Tor breeding purposes, Il also regarded |
70 investment.
Overtime and Bonuses Taxed.
Salary and wage earners must con.
Iider a. taxable every item received
lom employers and from other
Iources. Bonuses and overtime pay
ire to be reported as well as the rsgu-
ar payments.
Allowances for Losses.
Losses sustained In 1918 and not
covered by insurance are deductibls
TENS IL incurred in the taxpayers
BUSINESS or trade, In any transaction
for profit or arising from
Ire, storm, shipwreck or other casu-
Ilty or from theft. Tz