The sun. [volume] (New York [N.Y.]) 1916-1920, 1919-03-15
MIDNIGHT WINDS UP
INCOME TAX DRIVE
Collector Edwards Ready for
Big Rush on Last Day for
Filing Returns.
MILLIONS ALREADY PAID
Last Minute Suggestions as to
Exemptions for Chart
table Contributions.

william II. Edwards. Collector OF In
ternal Revenue. and his assistants had
another busy day yesterday handling
the crowds of taxpayers who thronged
the sixth floor of the Custom House.
Until the ONCE closed at midnight there
were long lines before the windows, al
though the crowd was handled in a way
which moved the Collector to compliment
his staff
Twenty sacks of mail containing
checks totalling hundreds Of millions
we're handled by score of clerks. Five
cashiers attended to receiving cash pay
ments and the same number handled
payments by check. More than fifty
taxation experts and accountants were
on hand to give assistance to those who
we're puzzled by complications in the law
and the forms required.
Mr.. Edwards again emphasized the
absolute necessity for the filing before
midnight tonight of n statement, either
tentative or final. by every person whose
income for the calendar year 1918 comes
within the limits OF taxation.
"If you are married" Mr.. Edwards
said. land your income is more than
$4,000 it is necessary for you to file
return. II you are not married you
must file return IL your income was
more than $1,000.
II in Doubt File n Return.
IF you are in doubt cover yourself
by filing a tentative return or send a
letter or wire the Collector of Internal
Revenue.
THE internal revenue law Is not in
tended to punish those who show evil
dence of a cooperative spirit.
In making out your return do not
be confused Do not worry over the law
use common sense. II you make a ten
tative return showing a tentative figure
and accompany this return with one
fourth OF the estimated tax your obliga-
ton will be temporarily over. It is then
your duty within forty-1ve days 10 file
an amended return.
THE Government has provided that
you can pay in four instruments, but you
must have something down in black and
white on a Government income tax form
which must he in the Governments
hands by Saturday night or in the mail
by Saturday midnight"
The collector had this to say regard
ing deductions:
Contributions which may be deducted
in computing the net income or an In
dividual taxpayer include not only dona-
lions to incorporated institutions, but
those given TO similar associations which
are not incorporated. Contributions to
war chest funds War Camp Community
funds and similar funds raised solely for
organizations supporting and furthering
war relief are likewise deductible in
comes on personal returns within the
limit named in the law.
Gifts to Church Deductibie.
"All gifts and donations 10 churches
are deductible. II being held by the In
ternal Revenue Bureau that every
church constitutes a religious corpora
ton or association for the purposts OF
this deduction. Donations to missionary
funds. church building funds or for
church activities which are intended for
the furtherance OF church work consti-
tute deductible items.
There can be no departure from the
restrictions defined in the law that the
deductibilty is limited TO contributions
to institutions no part OF the earnings
OF which inures to the benefit Of any
private stockholder or Individual, and
thae the total deduction may not exceed
Is per cent. OF the taxpayers net in
come as computed without the benefit OF
this deduction. Individual members OF
a partnership may include in the deduc-
ton for contributions their proportionate
shares of such donations made by the
partnership. In each case, however. the
limitations defined in the law must be
observed"