Smyrna times., 1925-06-24
OVER 1892 FEDERAL RETURNS
ARE FILED BY DELAWAREANS
REPORT OF COMMISSIONER IN
TERNAL REVENUE PUBLISHED
Net Income of $57,457,O2O Reported
for the Year of 1928 in This
State.-What Kent County Did

on Statistics of Income" for the
calendar year 1928, by the Commits
sioner of Internal Revenue, as COM
piled from returns filed in 1924, out
of the estimated population of $780,
AGO in Delaware as of July, 1923, a
total of 1922 personal returns were
filed by citizens of the state report
ing net income of $57,457,020, and
producing a tax of $1,405,395.
The report shows that while the
average net income per return for
the country was $3,421, the average
income from the taxpayers from Del
aware was 1892. The report also |
shows that the proportion of the pop |
ulatiOn of the country who filed re- |
turns in 1928 was 6.94 per cent. The |
proportion of the population of Del
aware who reported incomes was 8.33
per cent.
The average amount of income tax
returns from Delaware was reported
as $73.19. The average tax per re
turn for the county was $91.44, and
the average tax rate was 2.67 per cent
These tabulatiOns, it was explained,
represent the amounts reported on re-
turns less 25 per cent reduction pro-
vided in the Revenue Act of 1924.
New Castle county reported 485 re-
turns of income over $4,000 and over
610 returns reporting incomes of $5,-
900 to $4,000 and S14,728 returns of
incomes under $4,000, and the total
number of returns for this county was
1929.
Sussex county reported a total of
1890 returns. Of this number, II
reported incomes of $4,000 and over,
79 reported incomes of $4,000 to S10,-
900, and 1884 reported incomes of
under $4,000.
Kent county reported a total of
1,4O4 returns. Of this number, 16 re-
ported incomes of $4,000 and over,
So reported incomes of $4,000 to $1O,-
600, and 1882 reported incomes under
$4,000. The city of Wilmington re-
ported total of 9,575 returns, but
the amount of income or the tax was
not given in this instance.
Special Federal Taxation Licenses
Announcement was made by L. S.
Collector Of Internal Revenue John w.
Herring that preparations have been
completed for the assistance of tax
payers liable under the federal reve-
nue. laws for special taxes upon bust
nesses and occupations and upon the
use of boats, which are due and paya-
bic during the month of July 1925 for
the fiscal year from July l, 1925 to
June 80, 1926. Residents of the state
of Delaware engaging in the Occupa-
tiOns or businesses affected or own
ing boats subject to the tax are urged
in the announcement, to attend to this
federal obligation without delay to
avoid the assessment of penalties for
noncompliance with the law.
The rates of taxes which are in the
nature of licenses to do business dur
ing the coming year are as follows:
Brokers, except brokers exclusively
negotiating purchases and sales of
produce or merchandise, $50, and in
case of members of exchanges, $10C
to $3.50, depending upon the value of
the seat; pawnbrOkers, 500; ship
brokers, $50; custom house brokers
$50; proprietors of bowling alleys and
billiard rooms, $40 for each alley OF
table; proprietOrs of riding academies
: 500; proprietors of shooting galleries
$40; owner of automobiles for hire
(seating capacity less than y $40 pei
car, (seating capacity in excess of y
SO per car.
Tax on Pleasure Boats and Yachts
The tax on pleasure boats, yachts
and motor boats of over five tons i!
as follows: Length over all 80 to 81
feet, 81 per foot; so to 100 feet, 81 pei
foot; over 100 feet, $4 per foot. Tit
payment of the tax is evidenced by ;
special tax stamp which is issued b!
the local revenue office and whicl
must be posted conspicuously for ex
animation where the business is car
ried on. Failure to do so incurs
penalty. Heavy penalties are providet
also for failure or "wilful refusal" t.
file return and pay the tax on time
and for the filing of false or fraud
ulent return.
Collector Herring advised that tn
forms required for special taxpayer
are being distributed and that failur
to receive form does not, however
constitute reasonable excuse for no
meeting this obligation. Reques
should be made without delay in orde
to avoid the possibility of being pen
!, allied.
| Remittance with the application 70
the stamp should be addressed an
| made payable to Collector of Interna
| Revenue, Wilmington, Delaware, an