The Parisian. (Paris, Tenn.) 1907-1962, 1919-03-14
PAY And FILE
INCOME TAX
BEFORE MAR. Is
U. S. Internal Revenue Bureau
Gives Warning That Severe
Penalties viii Be Enforced.
WOMEN WITHIN LAWS SCOPE;
HOW THEY REPORT INCOME

The Income Tax drive comes to .
close on Saturday night. March 10.
All 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 be-
fore their offices close that night.
The Income Tax IL 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 ~
all up to see THAT every person who
comes within the scope Of the income
Tax law did his share.
Where to Pay ard File.
Residents of Tennessee are required
to make their returns and pay their
taxes to Edward b. Craig. Collector Of
Internal Revenue, Nashville. Tenn, or
TO any of his deputy collectors Who
are now doing free advisory work on
Income Tax.
Payments sent by mail should be at
tacl,ed to the returns and should be In
the form Of check. money order OF
draft Cash payments by mnil are sent
at the taxpayers risk Of loss.
II you are unable to make your re.
turn personally because OF illness, ab.
sence or incapaeity, an agent or legal
representative may make your return.
II there are any doubtful points as "
your items Of income or allowable do
auctions, you should get In touch "
once with a Revenue officer or q bank
er for advice
Women Pay Tax.
Women are subject 10 all the require.
ments OF the Income Tax. Whether
single or married, q woman's income
from all sources must be considered
Ii unmarried. or II living apart from
her husband, she must make her. re.
turn for 1918 II her net income was
$1,000 or over. s
If married and living with her hus
band, her income must be considered
with the husbands In determining the
liability for a return. Their joint In,
come, less the credits allowed BY Law,
is subject to normal tax. The wife'a
net income Is considered separately In
computing any surtax that may be due.
Husband and wife die jointly. as
rnle. II the husband does not include
his wtfe's income In his return, the
wife must file separate return.
Sewers Penalties.
The new Revenue Law places sewers
penalties on person who fails to
make return on time, refuses to make
return or renders fraudulent return.
For failure to make return and pay tax
on time fine OF not more than $1,000
is named, and rs per cent OF the tax
due Is added to the assessment. For
refusing wilfuily to make return, or
for making false or fraudulent re-
turn there Ia fine OF not exceeding
$4,000 and imprisonment Of not ex-
ceeding one year, or both.
Fsrners' income Taxable.
Every farmer and ranchman who
had a fair or good year In 1918 mus,
heed the Income Tax this year. He
must consider oil his income Us tax
able. He Is entitled to deduct from
his gross Income all amounts expended
In carrying on his farnL 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 MS investment
Overtime and Bonuses Taxed.
Salary and wage earners must con.
slider as taxable every item received
from employers and from other
sources. Bonuses and overtime pay
are to be reported, as well as the regu-
lar payments
Allowances for Lssses.
Losses sustained In 1918 and net GOV.
cred by insurance are dcductibie Items
II incurred In the taxpayers business
or trade, in any transaction under
taken for profit, or arising from Are,
storm, shipwreck or other casualty, Or
from theft.