The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1914-1938, 1932-05-26

small home owner, bOth rural and
urban, the bill provides that if he
has paid state taxes on his w n
home, he may deduct these taxes
from the computed income tax up
to $4,000.
As a direct and immediate re-
lief to all taxpayers, the bill pro-
vides that any additional taxes
may be deducted from an income
tax balance, up to one half of such
computed income tax.
Section 6-The rate Of the tax
levies are fixed as follows:
First 81 1000 10
Second $1,000 IN
Third $1,000 11s%o.
Fourth 81 200 2T
Fifth $1,000 21a%
Sixth 81 900 $50
Seventh $1,000 31sR
Eighth 81 600 40
Ninth 1000 41a%
Tenth $1,000 $50
Eleventh $1,000 $40
Twelfth $1,000 $50
All over $4,000 74o.
Section empowers the State
Tax Commission to employ neces-
sary help to administer the col
lection of the tax.
Section 8-Provides how the re-
turns of individuals and corpora
tions shall be made and gices the
Taax Commission power to estab-
lish necessary rules and regula-
tions. Persons with net income of
$500 or over, if single; $3.50 or
over, if married; or gross income
|of $500 or over are required to
file returns.
Section 9-Provides how the re-
turns of administrators, executors,
guardians and trustees shall be
made and gives the Tax Commits
sion power to establish necessary
rules and regulations.
Section 10-Provides that the
State Tax Commission shall COM
Ii ute the tax due under the returns
and enter the tax upon the assess
ment rolls and notify the taxpayer
| of the amount and date due. Sums
of less than $40 are due June 1.
Sums greater than $40 may be paid
one-half in June and one-half on
December 1.
Section 11-Gives the Tax Com
mission the right to verify the re-
turns by examining the books Of
the taxpayers.
Section 12-Provides the meth
DDS of holding hearings for any ad.
ditional assessments which the Tax
Commission may levy.
Section 13-Provides for the ap-
pointment of a County Board OF
Review which will consist of three
Taxpayers. appointed by the State
Tax Commission. They shall meet
on the last Monday of July to hear
complains and have the right tt
adjust levies.
Section 14lProvides for appea'
from assessments, which must be
made in writing.
/ Section 15-Provides for an ap.
peal from the decision of the
County Board of Review to the Ia,
| Commission.
| Section 16-Provides for an ap
peal from the decision Of the State
Tax Commission to the Superior
court and an appeal from the de.
jcision of the Superior Court to the
Supreme Court.
/ Section ideals with claim:
for refunds or assessments.
Section 18Also deals with thu
claims for refunds or assessment:
Ibut is restricted to the handling
of such claims by persons or cor
porations deriving part of Their
Income within the state and part
from without the state.
i Section 19-Provides that the re
ceipts of the Income Tax shall e
to the State Current School FunG
| to reduce or eliminate annual tas
levies on property and that any
surplus shall go to reduce or elm
| mate levies on property for the
/ support of the Institutions Of
| Higher Education, being distribut
ed proportionately, and that any
surplus shall go to eliminate al
Estate property tax levies before
lany funds shall go to the State
General Fund.
i Section 20 Gives the State Ia.
Commission power to make rules
and regulations to enforce the pro.
visions of the act.
/ Section 21-Gives the State TAI
Commission power to make cor.
/ rections after levies have beer
made.
| Section 22-Gives the State Ia,
!. Commission certain power to pre-.
vent evasion.