Evening star., 1940-01-15
|McCoach Mans
New Plan for
Tax |nsta|Iment
locoI Merchants
Submit Petition for
Quarterly Payments

The movement to obtain INSTALL
ment payment Of the new District
taxes as q substitute for the present
requirement Of single payment on
March is gained additional support
today.
Engineer Commissioner David Nc
Coach, jr., has announced that he
will submit plan for installment
payments to the Board of Commits
sioners at its meeting tomorrow. His
proposal is that half of the income
tax be payable during September,
with 2 per cent interest rate being
levied on the second installment.
The Merchants and Manufacturers
Association, through its president,
Arthur j. Sundlun, today petitioned
the Commissioners to back a con-
gressional amendment to the D. C.
Revenue Act that would allow pay
ment of the new income tax in four
quartery installments.
Declared Hardship.
Mr.. Sundlun declared that:
THE association feels that the
present requirement of payment of
the entire amount in one lump sum
on March IS will work an undue
hardship upon the local taxpayers.
both merchants and customers alike.
and will curtail business during
March. as taxes will then also have
to be paid upon real estate. auto
mobile licenses, as we'll as both Fed
eral and District income taxes"
At the same time. the Washington
Board of Trade revealed that the
matter had been referred to its
Municipal Finance Committee,
headed by Barrett Prettyman, for
study Of possible effects instalment
payments would have on District
budget requirements.
If the District could finance its
municipal program without difficulty
under the instalment payment plan,
the Board of Trade likely will sup
port the divisional payment pro-
posaljust as it did when the pres
ent income tax law was passed
according to Harrison Brand, board
secretary.
Mr.. Brand pointed out that the
board also favored some payment
date other than March Is, to ease
the burden of local taxpayers.
A number of Congressional lead
ers including Chairman King of
the Senate District Committee, have
stated that they will back the in
stallment payment plan if it has the
commissioners approval and the
Commissioners find feasible way OF
working out such a plan.
Under the present law, the assessor
has the authority to permit an ex-
tension of time for payment in in
dividual cases up to six months, if
he finds good cause; in these
cases, however. l per cent interest
is charged on the deferred tax pay
ment.
QUESTIONABLE Blanks Ready.
Meanwhile. QUESTIONABLE blanks
for determination of "domicile" in
cases where citizens want to pay the
District income tax under protest
because of doubt of their liability
were made available in the income
tax Office at the District Building.
Officials pointed out that no gen.
eral rule on the question can be
made, and where there Is doubt the
matter must be settled from facts in
individual cases.
They warned. however, that the
District. not the taxpayer, deter
mines "domicile" and urged the fl
ing of returns under protest rather
than failure to file. This, it was
stated. would avoid penalties in case
the decision was against the tax
PAYERS claim. The blanks. which
form both a protest and a claim for
refund, must be notarized and
should preferably be submitted with
the return.
Questions which protesting tax
payers must be prepared to answer
in addition to routine Identification
matter deal with conditions of resi-
dence in the District and the nature
OF any abode maintained in some
other jurisdiction during the taxable
year.
Questions Asked.
Some OF them are:
Do you own or lease your place
OF abode in the District?
Do you or your family own the
furniture used in the above
premises?
Are you listed as a District of Co.
lumbia resident in the telephone
directory?
Do any of your children attend
District public schools and if so how
long?
How long have you resided in the
District?
In connection with abode in juris-
dictions other than the District
questions include:
How much time during the tax
able year did you and your family
spend at such address?
Do you own or lease the premises?
Do you or your family own the
furnishings tnere?
Do you vote regularly in city, State
or national elections?
When did you last vote and
where?
Was such voting by absentee
voting or in person?
Do you regularly report your in
come or intangible personal prop
erty. pay taxes thereon to any State
or territory?
In what jurisdiction do you con-
slider yourself .domiciled?
A blank space is available on the
back of the form for the inclusion of
any other pertinent information.
Under Section "a of the income
tax law which relates to refunds