The Washington herald., 1921-03-14
WO DAYS REMAIN
,l0MAKE RETURNS
'gS INCOME TAXES
sme Limit Expires To
..Srrow at Midnight.
| Levies Explained.

aorrow 10 the last day for the
80 income tax returns.
foGiee Of the deputy collector
.sernal revenue. 1422 Pennsyl-
avenue. where a force of rev.
officers are on duty assisting
.Rt residents in making their
A. will be open today from 8
-Iuntil p. m. Tomorrow the
= Twill be open from . o'clock in
morning until midnight.
returns. accompanied by at
one-fourth of the amount Of
ae.<must be made at the local
before midnight tomorrow or
mail before that time to avoid
-. penalty of delinquency.
hckurns sent to Collector Of In
ternal Revenue Joshua w. Miles, at
Baltimore. should be accompanied
BY at least one-fourth OF the
amount of tax due and checks and
money orders should be made pay
able to COLLECTOR of Internal Reve-
rue. Baltimore. Nd"
Taxes Explained.
Numerous inquiries in regard to
aeduetions allowed In making out
the income tax return for the year
1920 have reached collectors of in
iernal revenue.
The revenue act Of 1918 provides
Tor the deductions of taxes on real
estate and personal property. but
expressly excludes deductions of in
assessed against local benefits of
kind rendering to increase the
value of the property assessed. Va
rious items of taxes levied by the
revenue act of 1918 such as taxes
pm Admissions and dues, transporta-
'tion, soft drinks. etc. are allowable
deduetiops- Taxpayers claiming
such deductions. however, must keep
some record of such taxes paid: a
mere estimate will not be suficient.
Another deductible item Is the tax
on certain businesses. such as those
assessed upon brokers. ship brokers.
eustomhouse brokers. proprietors of
amussments and concert halls, cir
euses and other public exhibitions,
bowling alleys. billiard rooms and
shooting galleries. riding acade-
mics, passenger automobiles for
nire, brewers, distillers and liquor
dealers. manufacturers of tobacco
ana manufacturers of cigars and
cigarettes.
Excise Tax.
The excise tax levied upon man.
afacturers. producers and importers
" certain articles Is deductible.
some Of the articles taxed are auto
mobiles and accessories, pianos,
Photographs and records, chewing
gum and candy. sporting goods,
cameras. films and plates. portable
electric fans, thermos bottles, au-
somatic slot devices, weighing and
vending machines. articles made OF
fur. pleasure boats. canoes, yachts
and motor boats. and toilet soap
end toilet powders. These taxes
tre paid by the manufacturer, pro-
ducer or importer and are not de-
dnctisfe by the Individual purchaser.
The sales tax on jewelry and on
works Of art is levied against the
dealer. and he alone Is entitled to
the benefit of the deduction.
The following are among the tax
60 deductible by the purchaser: The
tax on "luxuries," mems and wom-
ems apparel. trunks. 5vaHses, fans.
umbrellas. etc. and taxes on
amounts paid for perfumes and
toilet preparations, and the stamp
tax on patent medicines.
Auto Licenses.
Automobile license fees ara ordi-
nary taxes. and as such may be de-
Quoted from gross income.
Import or tariff duties are de-
ductible as taxes provided they are
not AIDED to or made a part Of the
expenses of the business or the
cost Of the articles Of merchandise
with respect to which they are paid.
On certain classes of merchan-
disc the exercise tax is levied
against the manufacturer. producer
and importer; on other classes of
merchandise II is levied against the
vendor who sells for consumption
or use; and on still others Ii is
levied against The producer. In de-
tsrmining which Is entitled for de-
duction to the deduction for taxes
so levied. and which have been paid
on the purchase or sale of merchan-
disc. the taxpayer must be guided