The Bemidji daily pioneer. [volume] (Bemidji, Minn.) 1904-1971, 1919-02-28
PAY and FILE
INCOME TAX
BEFORE MAR. Is
U. S. internal Revenue Bureau
Gives Warning That Severe n
Penalties Viii Be Enforced.
WOMEN WITHIN LAWS SCOPE;
HOW THEY REPORT INCOME

IN, The Income Tax drive comes TO o
close on Saturday night, March Is.
All payments and returns due on;
ttbat 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
nOunces that its officers will check us
all up to see that every person who
!, comes avithin the scope OF the Income
Tax law did his share. - ss:*.;
Whore 70 Pay and File.
Residents Of Minnesota are required
Ito make their returns and pay their
taxes to Edward J. Lynch, Collector Of
Internal Revenue, st. Paul. Mimi. or
h TO any Of his deputy collectors who
are now doing free advisory work on
Income Tax.
Payments sent By mail should be at
tacheG to the returns and should be In
this form OF check, money order or
draft. Cash payments by mail are sent
at;ths taxpayers risk Of loss
II 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.
II 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 q bank.
er for advice. ..~''4s~ =. ~.
!. 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 OF IL living apart from
her husband she must make her return
for 1918 IL her net income was 1000
or over. ~
If 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 a
rule. II the husband does not include
his wife's income in his return the
wife naust file a 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 a fraudulent return
For failure to make return and pay tax
on time fine Of not more than 81 ,OOC
Is named and 25 per cent Of the tax
due is added to the assessment. For
x,refusing wilfully to make return Of
; for making false or fraudulent re
turn there Is fine Of not exceeding
10000 and Imprisonment Of not ex
ceeding one year. or both.
8s. Farrners income Taxable.
Every farmer and ranchman who
had fair or 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
n 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 also
regarded as investment.
Overtime and Bonuses Taxed.
Salary and wage earners must con
slider an taxable every item receivet
from employers and from otheI
sources Bonuses and overtime pay
are to be reported as well as the regu
lar payments. "
Allowances for Losses. .
Losses sustained In 1918 and 70
covered by insurance are deductibI'
items II incurred in the taxpayers
business or trade. in any transaction
undertaken for profit or arising, from
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