Smyrna times., 1928-02-01
REQUIRE FULL RETURNS FOR
YEARLY INCOMES OVER $1,000
REPEAL OF FILING FEE DOES
NOT STOP MAKING OF REPORTS
State Tax Department Quotes the Law
on Subject Which is Very Special
Must be Made by March 18th

Despite the repeal of the law re-
quiring payment Of $500 filing fee
annually to the State School Tax De
partment, the statute providing for
the income tax still makes it neces-
sary for every citizen or resident of
Delaware who is twenty-one years Of
age or over, or who is minor with
ali income Of $1,000 OF more, to file
return showing a complete state
ment Of income received during the
year 1927, it was pointed out.
Section of Article | provides that
"every taxable shall make a return
upon the printed forms provided by
the Tax Department stating specif-
cally the items of gross income, if any
the deductions and such other facts as
said Tax Department may require.
The return required by this Section
may be made for such persons, when
such person who shall make oath that
he has sufficient knowledge Of the af-
fairs of the taxable for whom he max
es the return to make such return and
that the return is true and correct;
such persons 50 making a return for
another shall incur the penalties pro-
vided for erroneous, false or fraudu-
lent returns. When such return, how
ever, is made BY the taxable such tax
able shall certify to the truth and cor
rectness of such return, and should
such return or any part thereof prove
false oil fraudulent such taxable GER
tifying as aforesaid shall incur the
penalties provided for erroneous, false
or fraudulent returns"
In addition to the provisions Of Sec
tion 6, requiring every taxable to file
a return, Section / Of Article /, defines
the word taxable" to mean "a na-
tural person twenty-one years Of age
OF over who is a citizen or resident of
Delaware, OF a minor with a net in
come Of $1,000 oil more who is resi-
dent or citizen Of Delaware"
From these citations Of the law il
is pointed out that all citizens and
residents are taxable" and that all
"taxables" must file returns on the
printed form provided BY the Tax De-
partment. These forms are being ad-
dressed for mailing to the entire list
Of Delaware taxables within the next
few days, and it viii be required By
the departments that returns be filed
showing a complete report Of income.
Failure to file the return Is a Grim
inal violation of the law. Section 28,
Paragraph Z, Of Article 3, provides
heavy penalties for failure to file.
This section Is cited as follows:
"Any taxable who shall refuse or
neglect to make the return required
to be made under Article | Of this
shall refuse or neglect to pay the fl
ing fee required to be paid upon the
| fling of such return, OF who shall re-
! fuse or neglect to pay the tax asses
sed against such taxable within thirty
days after it becomes due, shall be
I deemed guilty of a misdemeanor and
upon cinviction thereof shall be pun
ished BY fine not exceeding six
months or both in the discretion of the
court"
Many persons, it is reported, have
been under the impression that the
abolition Of the fee released them
from the obligation Of reporting in
come if no tax was due. This is an
erroneous belief, according to the in