The Birmingham age-herald., 1919-02-26
PEOPLE RESPOND ID
 CALL FOR INCOME TAX PROMPTLY
Government Issues State ment on How to Compute Income Tax for Aver
 age Tax Payer

The people of Birmingham are giv- income tax, according to John D. Me Neel, collector of internal revenue, and large crowds are appearing at the of- fees in the postoffice building daily to fill out the income tax blanks and pay the. returns. All persons are requested to look after this matter, as a large and efficient force of assistants have been employed to serve the public.
 This year it is necessary for the full amount. or at least one-fourth of the returns be paid by March 15. as no ad- ditional time has been allowed this year.
 The following statement has been .s- sued by the depar tment:
 Surtax rates. which apply to in- comes in excess of $5OO0, are changed by the new revenue bill.
 Under the current act, the rate is per cent on the net income in excess of $5000 and not over $6000, and in- creases by steps of 1 per cent for each s2000 of net income up to and includ- ing AS per cent on net income in ex- cess of s9S,000 and not over $100,00o. From this point the rates run as fol- lows: 52 per cent on net income over S100,000 and not over $150, 900; 56 per cent on net income over $150.000 and not over $200,000; 60 per cent on net income over $200,000 and not over $300,000; 63 per cent on net income over $30O,000 and not over s500,000; 64 per cent on net income over $500,000 and not over $1,O0O 900, and 65 per cent on net income over s1,000, ,O00.
 Under the acts in force for 1917, the surtax rates ranged from 1 per cent on the amount of net income over 5000 and not over s7500. to 6S per cent on the net income above $1,000,000.
 HOW TO COMPUTE TAX
 The following illustration will show the average taxpayer how to compute his income tax:
 A single man had net income for 1918 of $6000. First he deducts his personal exemption of 5000, leaving a balance of $5000. On the first $4000 he pays at the normal rate of per cent, $240 On the remaining 5000 he pays at the normal rate of 12 per cent, $120. In addition he pays a surtax of $10. 1 per cent on the amount of his income between $5000 and $6000. His total tax is $37o.
 A married man with two dependents had a net income for 1918 of $7500.
 
 emption of $2000 plus $200 for each de- pendent. On the first $4000 of the balance of $5100 he will pay at the nor- nal rate of per cent. $240. On there- maining $1100 he will pay, at the nor nal rate of 12 per cent, $132. On the amount of his income between $5000 and $6000 he pays a surtax of 1 per cent, or $10. On the amount of his in come between s600O and $7500. he pays a surtax of per cent or s30. The total normal and surtax is $412.
 Husband and wife, whose combined income for 1918 equalled or exceeded 5000 must file a return, either sepa- rately or jointly as desired. If separate the exemption of $2000, or 1t may be divided between them.
 A widow, woman living apart from her husband or maid must file re- turn if her net income equalled or ex- ceeded 5000.
 Revenue officers will be sent into every country in the United States to assist taxpayers in making out their returns. The date of their arrival and the location of their offices will be an- nounced through the press. or may be obtained by inqufring at the offices of collectors of internal revenue, postof- fices and banks. The service is with out cost to the public. Failure to see these revenue officers, however. does not relieve the taxpayer of his obliga- ton to file his return and pay at least one-fourth of the tax within the time specified by law. on or before March 10. In the collection of income taxes the government is not required to seek the taxpayer. The taxpayer must seek the government