The Nezperce herald. (Nezperce, Idaho) 1900-1957, 1919-03-06
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

lne income lax Drive comes ~
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 offices close that night.
The Income Tax is being collected to
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 us
all up to see that every person who
comes within the scope of the Income
Tax law did his share.
Where to Pay and File.
Residents of Montana, Idaho and
Utah are required to make their re-
turns and pay their taxes to William
c. Whaley, Collector of Internal Reve-
nue., Helena, Mont, 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, abb
sence or incapacity an agent or legal
representative may make your return.
If there are any doubtful points as
deductions you should get in touch at
once with Revenue officer or 4 bank
er for advice.
Women Pay Tax.
Women are subject to all the re-
Quirements Of the Income Tax. Wheth-
er single or married, 4 woman's income
from all sources must be considered.
II unmarried or II living apart from
her husband she must make her return
for 1918 If her net income was $1,000
or over.
II married and living with her hus-
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,
is subject to normal tax. The wife's1
net income Is considered separately In
computing any surtax that may be
due. Husband and wife file Jointly, as
q rule If the husband does not in
clude his wife's income In his return
the wife must file a separate return.
Severe Penalties.
The new Revenue Law places severe
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 q fine of not more than
81 900 is named and Is per cent Of the
tax due is added to the assessment.
Or for making false or fraudulent re-
turn there Is fine Of not exceeding
10000 and imprisonment of not ex-
,eeding one year, or both. IN
Farmers' Income Taxable.
Every farmer and ranchman who
idu ldlI VI d SOOu year III 1910 muSt |
iced the Income Tax this year. He
must consider all his income as tax
lble. He is entitled to deduct from
lis gross income all amounts expended
h carrying on his farm. The cost of
arm machinery, farm buildings and
cannot be deducted. The
ost Of live stock, either for resale or
or breeding purposes, is also regarded
IS investment.
Overtime and Bonuses Taxed.
Salary and wage earners must con-
ider as taxable every item received
rom employers and from other
ources. Bonuses and overtime pay
re to be reported as well as the regu-
ar payments.
Allowances for Losses.
Losses sustained In 1918 and not
Overed by insurance are deductible
ems II incurred In the taxpayers
usiness or trade, in any transaction
ndertaken for profit or arising from \
re, storm, shipwreck or other casu-
ty or from theft.
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