The state herald., 1919-03-07
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 is.
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 ofiices 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.
uing the war.
The laggards and the dodgers will
face severe nnes and jail sentences.
The Internal Revenue Bureau an
nounces that Its officers will check US
all up to see that every person who
comes within the scope Of the Income
Tax law did his share.
Whsrs . Pay and File.
Residents Of Colorado and Wyoming
are required to make their returns
and pay their taxes to Mark A. Skin.
uer, Collector Of Internal Revenue.
Denver. Colo, or to any Of his deputy
collectors who are now doing free adj
visory work on Income Tax.
Payments sent BY mall should be Mt
tached TO the returns and should be in
the form Of cl.eck. money order OF
draft. Cash payments BY mail urs
sent At the taxpayers risk Of loss.
II you are unable to make your re-
turn personally because o., illness, NIB
sence or incapaclty an agent or legal
representative may make your return.
II there are any doubtful points ~
b your items Of income or allowable
deductions you should get In touch at
once with q Revenue sMcer or = bank
Ct for advice.
Women Pay Tax.
Women are subject to all the re-
Quirements Of the Income Tax. Wheih-
e. single or married. 4 woman's income
from all sources mist Re considered.
II unmarried or II living apart from
her husband she must make her return
for 1918 u her net income was $1,000
or over.
II married and living with her hu<
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.
10 subject to normal tag. The wifes
uat income ia considered sepaeately In
computing any surtax that may be
due. Husband and wife nle Jointly. rs
rule. n the husband does not In.
ciuda hIs wife's Income In bis return
the wife must Ole n separate return.
Severe Penalties.
The ntw Revenue Law places severe
penalties on = person who fails to
make return on time. refuses to mike
return or renders . fraudulent return.
For failure 10 make return and pay
tax on time . nne Of not more than
$1,000 is named and 25 per cent Of the
tax due In added 10 the assessment.
For refusing wlilfully TO make return
or for making 4 false or fraudulent re-
turn there is u nne Of not exceeding
$4,000 snd Imprisonment OF not cx.
ceeding one year, or both.
Fsrmsrs' Income Taxable.
Every farmer and ranchman who
had fair or good year In 1918 must
heed the Income Tax this year. lie
must consider all his Income ~ tRv.
able. He Ii entitled 10 deduct from
his gross incoms all amounts expended
in Carrying on bis farm. The cost Of
farm machinery. farm buildings and
improvements cannot be deducted. Tie
cost Of live stock. either for resnle os
for breeding purposes. Is also regarded
~ Investment.
Overtime ana osnusss Taxed.
Salary and wage earners must con.
slider - taxable every Item received
from employers and from other
sources. Bonuses and overtime pay
are 10 be reported as well as the rcgu.
isr payments.
Allowances ssr tssssa.
losses sustained In 1913 and not
covered by insurance are dcductibis
| items II Incurred In the taxpayers
business or trade. ID any transaction
undertaken for proat or arising from
fre. storm. shipwreck OF other cusn.
III