New-York tribune., 1919-06-08
State Income
Tax Described
In a Primer
ssOuestions and Answers"
Compiled by Controller
to Guide Citizen in Max
ing Out His Return

Eugene NJ. Travis, state controller,
in order TO provide a sort Of shock
absorher preparatory to collecting S4o,-
900, 900 in income taxes from residents
of the state OF New York during 1920,
has prepared q primer outlining IN
simple and brief form accurate IN
formation concerning the provisions of
the new income tax law, the duty Of
administering which rests with the
controller
The digest is the first OF a series
of bulletins to be issued from time
to time In his foreword. the coN-
trollor says that while individuals
differed in their opinions respecting
the merits of this plan of taxation, he
insists all personal views shall be
submerged in an honest endeavor to
comply with the legal requirements.
Asks for Cooperation
II shall strive to execute the pow
ers imposed according to the purposes
and intent of the act" he explained,
land in manner fair alike TO the
state and the individuals affected In
that effort ] am hopeful of having the
earnest, hearty cooperation OF ali cit
izens. The act is OF such Importance
that information respecting its pro
visions should be made available at
once"
This pamphlet consists of questions
and answers framed nj such language
as TO make the statute readily compre-
hensible to all readers. Comparison
is made with the Federal law, and
taxable income" is described as not
necessarily meaning ones entire in
come. Attention is also called TO the
provision which prohibits q contract
to pay another's income tax, and, fur
ther. that an income tax is a substitute
to a limited extent for the personal
property tax Over 100 questions and
answers, with the text of the statute
in full, are included in the pamphlet.
which is now available for distrbu-
ton.
Following are excerps from the
primer:
Q.-What is the income tax law j.!
Alt is Article IS Of the tax law, added
by Chapter 627, laws of 1919.
Q.-What is its purpose and intent
A-Thc obvious purpose and intent of
the law is that, commencing with 1919,
ell gains, profits and income of resi-
dents, from all sources, and of non
residents, from sources within the
state. shall be charged and assessed,
unless expressly exempted. with an IN
come tax at progressive rates, and that
such tax shall be paid by the owner
of such income or By the proper repre-
sentative thereof having the receipt,
custody, control or disposal of the
same.
Tax Rates Graduated
Q.-What are the rates of tax? A
The tax is imposed at graduated rates !:
per cent on the first $40 COO Of tax
able income. 2 per cent on the next
$4,000, and 3 per cent on taxable in
come in excess of $4,000
Q.-Are any surtaxes imposed? A
No.
Q-Does the state income tax law re
semble Titles I and II Of the Federal
revenue act of 1918? A-Yes; in respect
Of individuals, it conforms closely to
it. Many provisions of the state act are
identical with those contained in the
Federal statute.
Q.-Is ones entire income taxed
A.-No.
Q.-When is the first tax payable
A.-On or before March IS, 1920, II
respect Of income of 1919.
@. Where and TO whom is it to be
paid? A-To the state controller. a
his Offices in Albany and New Yorf
City, unless the state is districted anC
branch Offices established. (This ques
tion will be more fully answered il
8 bulletin to be published later).
Q-Can remittances be made
through the mail? Ayes; that pla'
is preferable.
Q-Should the remittance accompan,
the return? Ayes.
Q-Is it legal to contract to pa,
another's income tax? A.-No. 1t i
unlawful for any person TO agree 0.
contract, directly or indirectly. to pa
or assume or bear the burden OF an.
tax payable by a taxpayer under thi
law Any such contract is null ant
void and incapable OF enforcement b.
any court.
Q.-ls the income tax a substitute
for some other tax? A.-Yes; to
limited extent 1t is provided tha
AFTER July @ly 1917, no personal prop
erty assessment shall be made on an,
assessment roll of city, town, village
school or other special tax district OF
account Of the following, # the in
come therefrom be subject to the ia,
imposed by the income tax law: "a
Money on hand, on deposit or at in
terest; (0) bonds, notes and chooses ii
action, and (c) shares OF stock in cor
forations other than banks and bank
ing associations, II such be owned b.
any individual or constitute a part o
trust or estate subject to the in
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