Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-03-01

broadcast over Station WN6AI and the
coast-to-coast network of the Columbia
Broadcasting System last night, Is as
follows:
Ladies and Gentlemen:
During this program, which has been
arranged by The washington Star in
cooperation with the Columbia net
work, 1t is my privilege to speak to the
great body of Federal taxpayers
throughout the United States. The sub
Ject OF taxation Is usually considered to
be dry as dust. Let me assure you with
the matter of Federal taxation Is not as
dry as dust. On the contrary, 1t is one Of
the most vital. vibrant questions before
the country today. Our files hold Sto-
ries which, If they could be revealed in
detail, would rival any mystery or de-
tective story ever penned, whether it
be one Of fact or fiction. On this sub
1ect I shall touch later in my address;
In order that you may understand
more thoroughly the work Of the Inter-
nal Revenue Service, invite each one
of you to become for the moment COM
miSSioners of internal revenue. The
mechanics of placing in your hands q
form for making out your income tax
return in itself is interesting. To begin
with, over Is carloads Of paper were
ordered last Summer to print the re-
quired number of tax blanks for dis
trfbution throughout the United States.
Experts in the Bureau In Washington
are engaged constantly in an effort to
make these forms more readily under
stood. Valuable suggestions for SIM
plihcation offered by some Of you good
friends Of the bureau throughout the
country are carefully considered, and in
many instances adopted. Changes in
legislation promulgated by the Con-
gTesS are embodied. When the form Is
finally drawn up for your consideration
and approved by you as commissioner,
1t Is transmitted to the Government
Printing once where millions Of these
to collectors Of internal revenue
throughout the country for distribution
to the taxpayers in their respective dis
tRicts. However, failure to receive O
form does not relieve taxpayer Of his
duty to file his return and pay Mt least
one-fourth of the amount Of tax due.
The fling period ends at midnight Of
March Is, March IS this year falling
on Sunday.
Returns Reflect Activities.
Many and varied activities in this
great land Of ours and its possessions
overseas are reflected In the income tax
return. Let us visualize some of the
things which would interest you in your
new job as commissioner. A miner Is at
work deep under the eartll'S surface
He Is busily engaged in extracting ore
or coal, using equipment and material
the cost Of which finds its way into the
company's return as business expense
He Is also earning, we hope, SUFFICIENT
wages TO enroll him In the army Of
Federal taxpayers.
An airplane scars aloft. It's intrepid
crew is seeking new altitude or endur-
g. -
and just monetary reward which, less
the expenses attending the flight, Is
taxable income.
A commercial traveller returning to
the homeland from the Orient purchases
Q ticket In q busy port Of that distant
region. As . travelling expense, deduct
ible from gross income, the journey Is
amount paid by him will be part Of the
gross income Of Q steamship company,
and remember the record win be In q
foreign language.
A planter In Hawaii, in order to pro-
tect his pineapple or sugar crops, makes
expenditures for labor and materials in
planting young trees to ward on the
effects Of tropical downpours, thus pro-
viding q means Of absorption into the
earth Of rains that otherwise would
wash away the soil from which he draws
his revenue. We find the story Of this
IN his return.
In sunny California or Florida our
alert Weather Bureau warns the citrus
growers Of q killing frost. Hurried ar
rangements are made, involving expen-
ditures for fuel and labor TO produce
artificial heat, wherewith 70 temper the
chill blasts OF Winter, thus providing
protection to the bearing trees which
supply healthful fruit to our Northern
neighbors. Part Of the profit from the
sale Of the fruit finds its way through
the collector of internal revenue into
the golfers Of the United States Treas
ufy.
Compliments Flood Victims.
A devastating Hood occurs in the
great Mississippi Valley, or q pro-
longed drought stretches its whitening
hand over the face Of the land. Po-
tential earnings from crops are swept
away, and instead Of reading In the in
come tax returns the pleasant tale Of
sioner, read in the records Of deductible
losses tales Of suffering. sacrifice and
hardship. And here JeS me add q per-
sonSl tribute to the brave people Of
the food area who thrilled the Nation
with their grit and their refusal to
allow even so great catastrophe to
daunt them.
In some Of the returns of the mining
and oil companies are prosaic state
ments Of ventures made and lost, tales
Of daring and sacrifice which the hardy
miner considers Is but part Of the
days work in an effort to unlock for
your use the great deposits of iron,
silver, lead, gold, OIL, sulphur and other
substances.
In the returns Of the great Transport
tation companies we need but little
imagination to read in the figures and
statements the romance Of the iron
horse" the swift motor bus and the
flashing airplanes, all conveying US
hither and thither and contributing
their share to the support Of the Gov
eminent.
Every child born in this country may
anect the return Of its parents. Con-
gress having provided q S400 credit for
each dependent under IS years Of age
A similar credit Is allowed for every
person dependent upon the taxpayer for
his or her chief support, II such person
Is mentally or physically defective. The
term mentally or physically defective
includes not only cripples. but persons
in Ill health and the aged.
Exemptions Allowed.
Every marriage may be reflected in
the income tax returns and, although
hesitate to mention 1t, divorces also.
The personal exemptions are 300
for single persons and $500 for mar
ried persons living together. Divorces
and welded couples separated by mu-
tual consent, are considered as single
individuals for the purpose Of the In
come tax. and each must file a return
II his or her income is 81 500 or more,
or the gross income Is IS 900 or more.
In this connection. alimony is not de-
ductible In the return OF o taxpayer,
nor Is 1t taxable income in the return
Of its recipient.