The Birmingham age-herald., 1920-02-09
STATE INCOME TAX ! LAW ISEXP[A|NED
 BY SUPERVISOR
Employes of Income Tax Department Given Course
 of Instruction and Will ! Explain to the Public

On having his attention called to several notices recently published rel ative to the federal income tax law and answering the suggestion that the public needed informa tion regarding the income tax law enacted by the late session of the Alabama legislature, John S. Mooring, chairman of the state tax commission and supervisor of the state income tax, made the following statement:
 Blank forms for making return to the federal government of incomes in excess of $5,000 were mailed to tax payers last week, and I am informed that forms for making return of in comes of less than $5,000 will be dis tTibuted within the next few days. The federal government uses two different forms, because there is surtax under the federal law on incomes in excess of 5000. The law of Alabama does not levy surtax and accordingly there is no advantage in the use of more than one form for return of incomes by in dividuals resident in Alabama. This form, No. 100 is being mailed today to taxpayers throughout the state. Any taxpayer who does not receive blank form by mail within the next few days can secure one at his local bank or at the office of the judge of probate of the county in which he resides, or by applying to the state tax commission at Montgomery.
 Persons required to make return under the federal law are also required to make return under the state law, but state. county and city officials and public school teachers whose incomes are exempt under the federal law are required by the state law to make re- turns. A single person who received an income equal to or in excess of s1000 and a married person who re- ceived an income equal to or in excess of s2,000, must make returns.
 The period covered by the two laws is also the same. Income for the entire year 1919 or for the fiscal year ending in 1919 are taxable under each law. While in general the income is com puted in the same manner there are two material differences in the two laws:
 First-Income from the use of lands for agricultural purposes, taxable under the federal law, is exempt from tax under the Alabama law. The income here exempted is not that received from the rent of lands. but is limited to that received from the sale by the grower or crops grown on agricultural lands.
 Second--Interest received from loans secured. by mortgage, the privilege tax for recording which has been paid, is exempt under the Alabama law, though taxable under the federal law.
 There are several other minor differ ences, but attention is directed to those differences by the form provided for making return under the state law. If a taxpayer will read carefully the in- struction sheet which accompanies each blank form and will observe the in structions in the form itself he should have no difficulty in making correct return. The state return must be made within thirty days after federal re- turn is filed and, in general a taxpayer has only to copy his federal return on a state blank, making such changes as may be called for by this blank. Returns are also required of non-resi- dents on income received from property owned or services rendered in Alabama or from business carried on in this state. Non residents, in making return of income. should use the same form lNo. 100), as residents. but in addition thereto must file supplemental returr on Form 101. These supplemental forms can be secured by application to the state tax commission.
 The income tax supervisor has for the past two weeks been conducting 2 course of instruction for the employe; Of the department, in order that they might become thoroughly familiar with the Alabama law. These men are beine sentto the principal cities and towns oi the state to explain the law to the pub lie and to assist taxpayers in making out returns.