Norwich bulletin., 1922-01-07
WORK SHEETS SENT OUT ON
INCORPORATED business

Work sheets along the lines of those
provided by the United States internal
revenue department to assist income tax
payers in making out their returns to the
government were sent out by the state
tax commissioners office Thursday with
forms mailed to owners of business part
nerslrfps or associations liable to the new
unincorp GRATED business tax. 1t is the
first time that work sheets have been
furnished with forms for making returns
OF nay state tax.
Returns for the year just ended must
be filed at the office of Tax Commission
er William H. Blodgett by March Is, but
a statement issued Friday by the commits
sioner pointed out that no money should
accompany the return. The ta1payre will
not be required to compute the amount of
his tax under the new law. That will be
figured out at the state tax office and
certified to the state treasurer, who will
send out bills The following is a copy
of Commissioner Blodgett's statement:
THE state tax commissioner has com
menced to mail forms of tax returns to
those engaged in manufacturing and mer-
camille busin esses which are unincor-
porated. This = the co-cailed unincor-
porated business tax and is imposed by
the provisions of chapter 1893 of the pub
u a
ers who WIN be subject to this tax was
taken in the fore part Of October 1921.
The census takers furnished to the de-
partment the names and addresses of
29.12S taxpayers, each of which will re-
ceive a copy of the form to be returned
to the tax commissioner on or before
March 18th, 1922 Each such form will
be accompanied with work sheet to be
retained by the taxpayer and containing
detailed instructions, together with re-
| turn form of envelope. Any person en-
gagged in business who IS a taxpayer I'M
| der the act but who fails to receive the
form is not relieved from his obligation
| to make the required return.
A taxpayer within the meaning of the
act is any individual, iduciary, partner
ship or association engaged on carrying
! on
/. retail mercantile business.
| g. A wholesale mercantile business
3 Any kind of manufacturing or re.
pairing of personal property. (Those en-
| gagged in conducting restaurants baker.
| les laupdries, printing or publishing con
Germs are manufacturers within the
| meaning of this act)
This is q gross income tax It is baset
on The transactions of the taxpayers con
| sumated in the calendar year next prio1
| to Jan. /, 1922.
Each taxpayer makes return of hi
gross income, but the amount of the tai
| is computed by the tax commissioner
| Retailers and manufacturers pay at tn,
| rate of 81 per thousand of gross business
done during the ca1e,dar year. Whole
sa Tiers nay at the rate of % cents PEI
| thousand of gross business done. but il
every ca Sc, whether retailer, wholesale
| or manufacturer, there Is a minimum ia,
of IS. Any taxpayer who has kept al
accurate system Of accounts and is abb
to satisfy the tax commissioner therefron
that he has sustained a financial los.
during the year making no allowanc
for compensation of any owner for hi
services who is employed in carryin;
on such business is required to pay onI
the amount Of the minimum tax
Penalties Will be imposed for neg,ec
or refusal to make the return within tn
time limited. There is danger that tax
payers Receiving this form may conside
that 1t is a matter of little consequence
and may mislay it or perhaps throw
into the waste basket These tax return
so made to the comm ssi oner are conf
Dental The tax commissioner desire
that those who are able to do so fill OF
=, the return as soon as it may convenient
be done. - will assist all concerned
The act pro 'ides that the amount of tn
tax is to be paid to the state treasure
No money should accompany the return
The taxpayer makes the return to the ia
: commissioner, who cornputes the amour
of the tax, and certifes the same to II
state treasurer. The tax must be pa
e within 5 days of the recent Of the dt
mand Of payment, which v1fl be mailed
; each taxpayer by the state treasurer