The L'Anse sentinel., 1919-02-28
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

Inc income lux uTiVe COines W
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 70
meet the wariexpenses. Every person
who shouted and footed his horn OH
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 cfIicers will check us
all up to see thai every person who
comes within the scope of the Income
Tax law did his share.
Where to Pay and File.
Residents of Michigan will make re-
turns and pay their taxes to James j..
Brady, Detroit, or to Emanuel J.
Doyle, Grand Rapids, Collectors Of In
ternal Revenue, or to any of the
deputy collectors who are doing free
advisory work OH 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 incapacity al agent or legal
representative may make yoar return.
II there are any doubtful points as
to your items of income or allowable
deductions you should get in touch ct
once with Revenue officer or q bank.
er for advice.
Women Pay Tax.
Women arc subject to all the re-
quirements Of the Income Tax. Whcth-
er single or married, woman's income
from all sources must be considered.
II unmarried or il living apart from
her husband she must make her return
for 1918 IL 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
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
any surtay that may he
due. Husband and wife file jointly, as
a rule. II the husband does not in T,
clude his wife's income in his return |
the wife must file separate return.
Severe Penalties.
The new Revenue Law places severe |
penalties on person who fails TO !
make return on time, refuses to make !
return or renders fraudulent return. /,
For failure to make retWn and pay /
tax on lime fine of not more than
81, 900 is named end 25 per cent of the
tax due is added TO the assessment.
For refusing willfully 10 make return
or for making false or fraudulent re-
turn there Is fine of not exceeding
10000 and Imprisonment of not en-
recGinc one year, or both:
Farmers Income Taxable. I
Every farmer and ranchman who
had Il fair or good year In 1913 must
heed the Income Tax this year. He
must consider all his income as tnxi
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
cannot be deducted. The
cost Of live stock, either for resale or
for breeding purposes, is also regarded
rs investment.
Overtime and Bonuses Taxed.
Salary and wage earners must con-
slider as taxable every item received
from employers and from other
Bonuses end 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 II incurred I'm the taxpayers
business or trade, in any transaction
for profit or arising from
fire, storm, shipwreck or other casu.