Manchester Democrat. [volume] (Manchester, Iowa) 1875-1930, 1921-02-16
REVENUE MAN NOW
AT COURT HOUSE
DEPUTY COLLECTOR WIN. F. LANCE
Is ASSISTING PERSONS WITH
INCOME RETURNS
DON'T WAIT UNTIL LAST WEEK
Mr.. Lange Urges Persons to Come TO
His Office At Once If They
Need Assistance. =. -.

Deputy Collector VIM. F. Lange, Of
DUBUQUE, arrived in the city and OPEN
ed his office in the northeast room OF
the basement of the court house,
where he is now giving assistance TO
numerous persons in making out their
inncome tax returns. -
The Treasury Department is to be
complinmented on its selection OF a
man for Delaware County this year.
Mr.. Lange is a mighty fine fellow,
and is ready and willing to give every
one all the assistance that it is possible
to give in making out proper returns.
In times past the department has sent
men here who used little or no dis
cretion in the manner of handling
persons who were unable to make
out their returns, and much un-
pleasantness resulted. While Mr..
Langei is very painstaking in his work,
and is ready to give everyone such
assistance as It is possible, every tax
payer should have his figures compil-
ed and ready before going to Mr..
Lange's office. It is not fair for one
man to take up hours of the deputy's
time when there are dozens waiting
ten days, his last day here being Satur-
Lange will be in Manchester for about
ten days, his last da here being Satur-
day, February 26th. He has asked us to
state that it is likely he will be call
ed to another field on the 26th, and
wants US to urge all who desire help
to come to his )filce just as soon as
possible, and not wait until the last
day or so.
INCOME TAX FACTS YOU SHOULD
KNOW.
Frequent inquiries are received by
collectors of internal revenue from
storekeepers and other business men
as to whether the taxpayer in business
for himself may deduct from his gross
earnings an amount Of salary paid to
himself. Wages or salary drawn by a
taxpayer from his own business are
more in the nature of a charge out OF
profits than charge against profits.
If deductible they would merely be
added to his income and the effect
would be to take money out of one
pocket and put it in the another. There
fore, claims for such deductions are
not allowable.
Salaries paid to minor children en-
ployed in the conduct of a taxpayers
business are not allowable deductions.
If, however, a son or, daughter has at
tanned majority, .orSis allowed free use
of their earnings with restriction,
reasonable amount paid as compensa-
tion for their services may be claimed.
A farmer who employs a man to as
sist in the operation of his farm may
deduct from gross income the amount
paid for such services. Likewise, II he
emplos woman whose entire time is
occupied in taking care of the milk,
cream butter, and churns, or If her
services are devoted entirely to the
preparation and serving of meals fur
nished farm laborers and in caring for
their rooms, the compensation paid
her is an allowable deduction. IT,
however, she is employed solely in
caring for the farmers own household
no deduction can be made.
In arriving at net income upon which
the tax is assessed, deductions may be
made for ordinary and necessary busi-
ness expenses. The revenue act specifi-
cally prohibits the deduction of per-
sonal, family, or living expenses Such
expenses include rent for home,
wages Of servants, cost of food and
clothing for the family, education Of
children, "and all items connected
with the maintenance, well-being, and
pleasure Of the taxpayer and his
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