The Waterbury Democrat., 1935-03-08
ByGUY T. HELVERING ]

t n Commissioners of Internal Revenue
 eWrltten for the United Press)
 Washington, March 4-(UP)- The revenue act requires that all income tax, returns for the. calen- dar year 1884 must be filed before midnight on March 15, 1885, and upon the failure of the taxpayer to file in time, the law provides .pen- alties. the severity of which will be determined in accordance with the gravity of the offense.
 The bureau of internal revenue will render any necessary aid to assist the taxpayer to escape these penalties by filing in time. The only accepted causes which will speaking, death or serious illness, and fire or other casualties.
 For a number of weeks, the press and radio of the country have been helping me as commits sioner of internal revenue in my effort to remind and assist the loy- al citizen of this annual job of pre- pairing and filing his return of in- come.
 Several millions of Americans are asked by their government just once each year to. take the time ne- cessary to read. very specific and detailed instructions appearing upon forms conveniently arranged for their use, and to fill in certain required data in order to deter mine the amount of money they should pay to assist in the man. agement of the responsibilities of the federal ablishment. Surely no one can fail to understand how important that is, in these years when the administration is devot- ing such earnest efforts to main- tain the gains already observed in the battle against unemployment and want, and to bring the coun- try back to prosperity.
 The income tax law requires that income tax returns be filed by:
 1. Every individual who during the year had 8 net income of $1,- 900 or over, if single, or if mar ried and not living with husband o' 8. "Ev Every individual who during the year had a net income of $2,- 500 or over, if married and living with husband or wife.
 Gross income means, in general, all the money received by the in- diviual during the year. Net 1n- come means the amount left after certain necessary expenses and ex- emptions have been deducted. Any confusion over the meaning of these terms may be quickly re- lieyed by reference to the instruc- tions appearing upon the return forms.
 There are 64 collection districts att convenient. points. throughout the United States, and each such district isiheaded by a collector of internal revenue. These collectors station deputies at convenient points through their territory to advise and assist taxpayers to make out returns and compute the amount of tax due. The banks and newspapers of your locality can us- ually advise you as to the location of tho representative of the col lector most convenient to you.
 Tax Descriptions
 Income taxes on individuals are described as normal taxes and sur taxes. The normal tax rate is 4 per cent and it applies to all net income in excess of credits allowed for normal tax purposes. The sur- tax is the rate applicable to the surtax net income.
 The surtax net income is the net income in excess of the credits all lowab1e in computing the surtaX and it should be borne in mind that certain credits allowable for computing normal taxes are not allowable for computing the sur- tax. gse
 The isurtax is imposed upon a scale graduated according to the size of the income, the principle of the tax being upon the sound pre-