The herald., 1919-02-27
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 10
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 VIII
face severe fines and jail sentences
The Internal Revenue Bureau an
nounCcs that its officers will check us
all UP to see that every person VINO
comes within the scope of the lncoihS
/ Tax law did his share.
Where to Pay and File.
ResidentSof Louisiana are required 70
| make their returns and pay their taxes
70 John Y Fauntleroy, Collector of In
ternal Revenue. New Orleans, La, 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.
II YOU are unable TO make your re-
turn personally because of illness, al
sence or incapacity an agent or lega
representative may make your return.
If there are any doubtful points a!
to your items of income or allowable
deductions you should get in touch a
once with a Revenue officer or bank
er for advice
Women Pay Tax.
Women are subject TO all the re
ouirements Of the Income Tax. Wheth
or single or married, a woman'S incom
from all sources must be considered.
If unmarried or if living apart fror
her husband she must make her retur
for 1918 if her net income was Sl,OO
or over.
If married and living with her hu'
band her income must be considere
with the husbands in determining tn
liability for a return. Their joint II
come less the credits allowed by Law
is subject to normal tax. The wife
net income is considered separately
:. computing any surtax that may [
due. Husband and wife file Jointly,
a rule. If the husband does not IL
clude his wife's income in his retur
the wife must file a separate return.
Severe Penalties.
The new Revenue Law places sevel
penaltieS on person who fails
make return on time, refuses TO maj
return or renders fraudulent retur
For failure to make return and pa
tax on time a fine of not more thf
NJ $1,000 is named and 25 per cent Of Il
tax due is added to the assessmer
For refusing willfully to make retul
y or for making a false or fraudulent r
4 turn there Is fine of not eXceedir
$4,000 and Imprisonment Of not e
ii ceeding one year, or both.
Il Farmers Income Taxable.
T. Every farmer and ranchman wi
had a fair or good year In 1918 mu
d heed the Income Tax this year. I
must consider all his income as ia
able. He Is entitled to deduct fro
his gross income all amounts expend
,e in carrying on his farm. The cost
e farm machinery, farm buildings al
10 improvements cannot be deducted. L
~ cost of live stock, either for resale
;, for breeding purposes, Is also regard
a as Investment
ID Overtime and Bonuses Taxed.
Il Salary and wage earners mist CO
h. slider as taxable every item receiv
g from employers and from 9th
a sources. Bonuses and overtime p
=, are to be reported as well as the res
- lar payments.
Allowances for Losses.
n. Losses sustained In 1918 and n
10 covered by insurance are deductil
items II incurred in the taxpaye
business or trade, In any transact
undertaken for profit or arising fr
~. fire, storm, shipwreck or other cal
atty or from theft
nd
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