Montana labor news., 1937-03-25
THE MONTANA LABOR NEWS

all four copies of Form SS-l should
be filled out so that they are all
legible. 1t is of course important
that the proper month for which it
is filed be shown on the return. If
the total tax on the return is $1,000
or more it must be sworn to before
a notary public (whose seal must be
affixed), deputy collector, or a
postmaster. If the tax is less than
$1,000 it may be acknowledged as ]
have stated, or it may be witnessed
by two disinterested individuals. If
it is neither acknowledged nor wit
messed, our office is constrained to
return it to the taxpayer for cor
rection.
If the return is to be filed by a
corporation it must be signed by the
president, vice president, secretary
or other duly authorized officer
thereof and the return should state
what his title is.
1t complicates the whole matter if
the return is signed by someone 9TH
er than the employer-that is, if an
agent signs for another the return
would have to be accompanied by
some documentary evidence estab-
fishing the authority of such person
so to act. The simplest way is for
the employer himself to sign the
return.
Under the regulations only one re-
turn should be filed for each month
whether an employer has one or
more employees. In no case should
Form SS-l show tax for more than
one month. That is to say, Form
SS-l must be filed for each month.
A remittance in payment of the tax
shown on the form should accom-
pany it, thus avoiding assessment of
interest for non-payment of the tax
when due.
The Bureau does not require en-
ployers to maintain any certain sys-
tenn of records of salaries paid to
employees. Each employer should
use such forms and systems of ae-
counting as will enable deputy col
lectors to ascertain whether the
taxes for which the employer is liza
BILE are correctly computed and paid.
To Summarize: The return should
be made each month for the wages
paid the preceding month That is,
the return should be made in March
for the wages paid in February II
should be made on Form Ssh, all
carefully made out according to the
instructions printed on the form.
The return should be accompanied
by remittance which should be
per cent of the total wages paid that
MONTH per cent for the employe,
and l per cent for the employer. If
the remittance is less than $1,000 it
may be signed before two witnesses;
if more than $1,000 it must be sworn
to before a notary public, postmaster
or deputy collector. Everyone on the
payroll should be included except
those who were 65 years Of age on
January l, 1887. The return should
be made even though there is only
one employe on part-time. The fair
value of room rent or board fur
nished by the employer to the en-
ploye is considered wages" within
the meaning of the Act.
The Bureau in Washington has
made some decisions which have a
bearing on the local situation in
Montana. For instance, a so-called
Dude Ranch, which might be oper-
ated part of the year as just ranch,
would not be required to file taxable
returns for those months, but when
the ranch has paying guests returns
should be made for those employees
who render service to the paying
guests.
A dairyman operating in the usual
way is considered a farmer and
should not make a return; but if he
conducts creamery and makes but
ter or cheese for the market, returns
should be made for the creamery
employees.
1t has been held by the Bureau in
Washington that fur farms are not
agricultural within the meaning of
the Act and they should pay the tax.
Although the Collectors office is
concerned only with the collection of
the tax, as matter of general in
formation l might add that the pri-
mary purpose of the Act is to pro-
vide an assured retirement income to
wage earners when they have
reached the age of 65, thus making
possible the retirement of those old
er workers from regular employ
ment, and also increasing the oppor-
tunities for employment and adj
vancement of younger workers.
These Old Age payments will not be
dependent upon the establishment of
-no