Great Falls tribune. [volume] (Great Falls, Mont.) 1921-current, 1922-05-18
THE GREAT FALLS TRIBUNE


by the United States commissioner OF
internal revenue for the enforcement
of the national income tax law. They
ter the first day of January Of each
year and It shall be the duty Of county
assessors and their deputies to make
inquiries converting the filing by tax
payers of these returns.
Making or EvadIng Returns
Returns must be filed with the state
of the third month following the close
of the fiscal year, or, II return 10 made
upon the basis Of the calendar year,
then return shall be made on or be-
fore March Is.
It shall be the duty of the state
board of equalization to examine re-
turns and compute taxes and if it shall
be found that the tax due is greater
than that returned, the excess must be
paid within 10 days after the notice or
deficiency shall have been mailed. No
penalty will be added II return was
made in good faith, but interest shall
be added to the amount of deficiency
at the rate of l per cent per month;
upon the part of the taxpayer then
there shall be added five per cent of
the amount of the tax; if the under
statement is made with intent to evade
the Just tax, the additional tax due
shall be doubled, together with an ad-
ditional one per cent per month.
Penalties
Section 40, covering penalties, pro-
vides if any taxpayer, without intent
to eyade the tax. fails to file a return,
but shall voluntarily file a return and
pay the tax within 80 days after the ex-
p%iration of the time specified for fill
ing, there shall be added to the "a an
amount equal to 5 per cent but in no
case shall this be less than 81. If he
fails to file his return within the adj
ditional 60 days, the tax will be doubled.
Any person or officer or employee of
any corporation or member of any
partnership who wiifully or with in
act fails to make proper return or
pay the required tax or who shall sup
ply false or fraudulent information
shall be liable to Il penalty of not more
than $500 to be recovered by the at
torney general. and shall be guilty of a
misdemeanor and punishable by a fine
of not more than 1000 or imprison-
ment to exceed 80 days, or both fine
and Imprisonment.
Could Double on Dodgers
If any has failed to file a return, or
has filed an incorrect return and has
been notified by the board OF equaliZa-
ton of his delinquency, fails. neglects
or refuses to file u proper return with
in 30 days or files a fraudulent return
the board shall determine his income
from the best information obtainable
and assess a tax at not more than dou-
bic the amount so determined,
No suit or action for the purpose of
enjoining the assessment or collection
of any tax under this act shall be
maintained in any court, but after pay
ment of the tax and after an appiica-
ton for a revision of the tax has been
heard and determined by the board of
equalization the action of the board may
be reviewed by a complaint filed by the
in the district court of The
county in which he resides, or in the
ease of a nonresident, then in the dis
trict court Of Lewis and Clark county.
For the purpose of ascertainlng the
correctness of any return, the board
Of equalization is given the power to
examine any books, papers or records
bearing upon the matters required TO
be included in the returns. Except in
accordance with proper judicial order,
or as otherwise provided by law, ii
shall be unlawful for the board of
equalization or state treasurer or any
IF their deputies or employees TO divulgc
In any manner the amount of income or
matters set forth in any report
or return required under this act.
Distribution of Revenue
Distribution of the moneys to be
from this tax is provided for
article 10 of the proposed act as
Section %. The legislature shall,
at each regular session thereof. appro-
pirate from the income tax fund all
such sums as may be necessary for
The payment of salaries of employees
expenses of the state board of
equalization and state treasurer, in
connection with the operation and en-
.he two next ensuing fiscal years.
Section SO. ta) The state treas
ireer must on the 10Th day of April.
n each year, ascertain aud determine
he amount of all unexpired and unex-
appropriations made by the leg
from the income tax fund for
he then current fiscal year and the
lext ensuing fiscal year, and the said
treasurer must also, on the 10th
lay of October, in each year. ascertain
md determine the amount of all unex-
bred and unexpended appropriations
made by the legislature from the in
ONE tax fund for the then current
year; aud such state treasurer
must, on the said 18th day Of April
md on the said 10Th day of October. in
'ach year, after deducting the amount
# all such unexpired aud u~nexpepded
as so ascertained and
by him, from the total
mount then standing to the credit of
aid income tax fund apportion 95 per
ent of the amoun remaining therein
.mong the several counties of the state
n proportion to the total number of I
eacling positions, In which teachers
we're employed for a period of at least
tx months during the school year end
ng June 80 Immediately preceding, in I
ach county, in all of the public schools
( the county, as shown by the state I
lents and certificates of the county =
superintendent of schools filed with the
treasurer for such school year.:
nd the state treasurer must, immedi-
tely after making each of such appor-
comments, distribute and pay over to
he county treasurer of each county
he mount so apportioned to his re-