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About The Plattsmouth journal. (Plattsmouth, Nebraska) 1901-current | View Entire Issue (Nov. 27, 1913)
PAGE 4. THURSDAY. NOVEMBER 27, 1913 PLATTSMOUTH SEMI-WEEKLY JOURNAL. The Plattsmouth Journal Published Semi-Weekly A. HA'PKH, Entered at the Postoffice at Plattsmouth, Nebraska as second-class matter - fti-gfl PER YEAR IN ADVANCE - - THANKSGIVING DAY. Thanksgiving day was first observed by t lit; Pilgrims, who were thankful thai they had live grains of corn apiece. In those extravagant times a man would not bo thankful if he had 10,000 bushels oT corn which shows conclusively that we are prosper ous. The trusts are doing a noble work in remedying this evil condition. People have various unreason able reasons for being thankful on Thanksgiving day. Some men. are thankful they took a wife, and some are likewise thankful they didn't take two. ltacholor maids are thankful they are not "horrid bachelors," and a married wom an is always thankful that her hu.-band has a good wife. It is easy to be thankful if you go about it right. Itul the thing people are most thankful about is their money even though they came by it honestly. The more a man has. the more thankful he is it isn't less, and the less a'nian has, the Jess thankful iTe is it isn't more. He thankful, therefore, that you haen"t too much to be thankful for. Turkey tastes all the better for coming but once a year. Let us be more grateful and thankful that we still live under that great emblem of American liberty and under the administra tion of Wood row Wilson, who is conducting the alVairs of the na tion in such a wise course as will do the greatest good to the great est number. In this he demon strates to the entire world t hut j he is the peoples' president. :o: The progressives dropped al most out of sight in the recent election in the east. At the same time the republicans, showed gains. Everything indicates that the progressives are getting back into the band wagon even (Jeorge W. Norris, who slipped into the United Stales senate un Jer false pretenses. :o : "Why will you be thankful?'' we askt-d the old father and mother, down on the homestead farm. "Uecausc our boys and girls, whom we are so proud of, will come home to see us again and make the old farm merry for a day, like it used to be all the time," he -replied, with deep feeling". :o:- lu the face of the new con stitutional amendment, the gov ernor of Alabama has appointed (.ongressman Frank fllass to the United States senate. IJut that body is likely to protest Itep resMilat ive (ilass as the inirrow of public opinion in congress. And then the senators never take a (Mass too much, anyhow. :o: The president and his cabinet have derided not to be to hasty with Mexico. Hut as Mr. Wilkins MeCawber would say, something is likely to turn up"" any time. It is the speculators and moneyed men who are so anxious t plunge the United Stales into war wilh Mexico. Hut they can't push Wood row Wilson into a war un necessarily. :o: The great packing house of Morris & Co.- has- just elected jTesident a man who started working for the company, as a boy at $1 a week. There are thousands of young men who have every advantage over him in the matter of education and o-pporhinily, who are amounting to nothing because they cannot find a job good enough for them at Plattsmouth, Neb.: PubUahei Mexico claims a population of 15,000,000, and only 10,000 voles wore cast in the recent fake elec tion. That was Huerta's victory. :o: In Chicago a man collapsed the other day in front of a millinery store. It is apparently a great mistake to put prices on women's hats in the show windows. :o: A 75-year-old woman of La porte, Indiana, walked fifteen miles to set lire to her sou's hohie. What a line recruit she would be for Km. T'arkonhurst's arson squad. :o: In the meantime the hammer and saw brigade (carpenters) clatters merrily along in Platts mouth. Verily, this has been a great city for improvements this year. :o : The hunters are shooting, men for deer in Maine and Wisconsin, for turkeys in Oklahoma and for quail in Illinois. IS'o form of beast or fowl is so unlike the di vine one of man that a "buck fevered" hunter can tell the dif ference. :o: The ordinary well is liable to be. polluted. Of 7'J typical farm wells examined in Minnesota, 50 were found to be polluted. The country well is a more fruitful source of typhoid than the city water supply. Much of the typhoid in cities is traced to per sons who have spent vacations in the country. :o: Tiie governor has let it be known that he is opposed to boys joining the state militia, as he says it breeds idleness. When this remark was made he also made the statement that he was opposed to militarism and was not enthusiastic over the state militia. He is evidently of the opinion that the money spent for its maintenance could be better employed. :o:- The largest tree in the United States is said to be the "Mother of the Forest," a giant redwood in the Calveras big tree grove in California. It is supposed to contain 110, G10 board feet of lumber. There are, however, many claimants for the honor of being the "largest tree" and the oldest tree," and these claims, according to ' foresters, cannot always be verified. :o: To make the administration strong the democrats of both houses of congress should stand by President Wilson in his policies. The people at large have great confidence, in the president, and as the senators and congressmen are the rep resentatives of the people, they are in 'duty bound to' obey their dictations to stand by the ad ministration. It is always best to stand by democratic measures, and we believe Wood row Wilson is but living up to his promises to the people. :o: There' never was a time when the Nebraska penitentiary was in a more prosperous condition and better shape than right now. Warden Fenton is certainly proving the right man for the position he occupies. Abraham Lincoln never said "Hello, Central," never dodged an automobile, never held a strap in a trolley car, never pushed a button for a light, never heard a phonograph ami never posed for a motion picture, and yet Abra ham Lincoln died only forty eight years ago. COMPETITION AND TRADE. "Competition is the life of trade" is an old saw, but when chased down to its last analysis there comes a point where il could paralyze business so far as prolit and renuiueration to the competitors are concerned. From the viewpoint of the Journal, this paper cannot understand why business men should not be able to get along in a peaceable way and on a friendly basis, even though some circumstances should arise where a little sprinkle of ginger is applied to the business pie. One of the most dangerous positions for a city to drop into is the "rut," and go moping through the fall and holiday business season without any life to the fabric of business. And it is really fortunate when oiuelhing happens to call the business bunch to its feet and ets them all stirred up to weld ing heat for the fall and winter campaign. A newspaper uses heroic measures to increase its circula tion, and the merchants should combine with inducements for the city and country to come to l'lattsmouth to do their shopping, and although there mav be com petition in the inducements, this hould all be done in a spirit of fellowship and good feeling". These campaigns waged for busi ness are what makes Plattsmouth a popular place to trade, ami the buying public enjoys trading wilh ive wires. No harm, but, on the contrary, much good should and will result from the campaign now being waged to attract busi ness to Plallsmoulh, and the thousands of customers of Plattsmouth merchants from now until the last of next Jan uary will not be the losers, either. little ginger occasionally, with a pinch of "pep," is a line thing o put Plattsmouth in the class of up-and-coming. :o : Km Pankhurst is not doing mything but injury to the suf frage cause in America. She reates no enthusiasm .and is a poor talker at best. Send her back to Kngland where she be- ongs. :o: The total cost of the Panama canal will be in the neighborhood of .375,000,00O. Hased upon the present population this is Mjuivalent to i per capita, and there is not a man, woman or child in the United States who cannot afford to Invest i in a canal. :o: That Tecumseh printer who was victimized ny Mrs. Green's matrimonial agency at St. Louis, got publicity enough out of it to land him in all the moving pic ture shows, as one of the biggest ools on earth, even if he was successful in getting his -$10 ack. No one would believe there was a printer on earth wilh as ittle sense. :o: While Huerta is still president of Mexico by his bloodthirsty methods, that little confab be tween Mr. Hale and the rebel general seems to have given the usurper a bad attack of stage fright. The rebel general, who is a much nicer looking man than Huerta, says if "this country w ill raise the embargo on arms that he can whip the old butcher in thirty days, and we believe in giving him an opportunity of doing the work. :o: The tariff question is bother ing" some people who really do not know what the word "tariff means. They think that because of the passage of the new tariff bill, which is intended to reduce the price of many articles of which the common people will be benelited, should be coming their way right now. Give the new tarifT time to become ripe, and not be too hasfy, and if will do the work when the proper time arrives. . , a The Nebraska Manufacturers' association , is conceded to be a lusty infant. And the prospect for growth could not be brighter. :o: Secretary Houston says that less than 12 per cent of the tilled land in the United Slates is yielding maximum returns. The same condition may prevail in all business. It depends on the maximum standard. :o: Debate on the currency bill opened in the senate Monday. The first two days will bo occupied by speeches of Senators Hitchcock and Owen. The long special ses sion promises to merge into the long winter session without the passage of the currency bill. The regular session begins next Mon day. :o: At Atlanta, Georgia, all the churches have united in a cam paign against the extreme forms of dancing, the Immodest dress ing of women and the suggestive plays. Undoubtedly such move ments will have the moral if not tiie active support, of many who are prominently connected with church activities. :o: The legally established whip ping post in Delaware is up lor a scoring in congress. Of course the whipping post is barbarous, but some way when we see tin actions of some people, both male and female, we feel that the Delaware people are prelly near rijzht, and is about the only thing that will keep some people within the bounds of the law. :o: The majority of governors of the United States seem to favor intervention in Mexico, and are ready to furnish troops, in cae a call for them is made. The governor of Ohio can furnish V ooo equipped militia, while Texas can furnish but I'.ouu. The in quiry was sent out from New York and not from Washington. Nebraska does not appear in the list, but she will be ready to answer the president's call, when it comes to that. :o: In many ways Thanksgiving is one of the most delightful events. It conies at a time when the rigors of winter are not yet at hand. We have at our disposal all the varied products of the soil, and the time for a season of partial rest for the farmer is at hand. One of its most delightful features, which has become quite general, is the gathering together under the old roof-tree of all the scattered sons and daughters on this day. Two, three and some times four generations thus meet around the festive old homestead, and thus fraternal, ties are strengthened and filial piety en couraged. -:o : People living on rural routes should see that their boxes, are substantially fastened to a post set solidly in the ground, at a point convenient for the carrier to drive up to in all conditions' of the weal her. It has been very noticeable to us when we have had occasion to drive over rural routes that the boxes are not kept up in the condition required by the government. Uncle Sam has recently sent out an order to all postmasters where there is a rural route to order the boxes painted white and place flu; names on same in black letters) not under two inches high. IT this order were complied with by all the routes it would be a vast improvement to the owners as well as to the community and posloflice. Why not comply with the order before the ground freezes it would make it much nicer for the carrier in the win ter when the snow drifts there are also a few stretches of road on which weeds have not been cut which will be bad when the snow drifts this winter. A slifeli in time may bring you mail more regularly during the winter months. i 1 COMPLEXITIES IN ilE Questions About New Law's Meaning Answered by I Legal Expert. By CHARLES A. BRODEK, , Member of the New York Bar Association. New York city. IT baa been estimated that the in come, tax law will directly affect more than half a million citizens nnd aliens. Frobably millions will be Indirectly affected in one way or another by the provisions of the law for payment of the tax "at the source." In addition to those directly and indi rectly affected, there are many who will bo concerned to know whether or not they come within the provisions of the new law. In the light of more than twenty years' experience in han dling tax questions from the legal standpoint. I have sought to set down the questions which would naturally come to the mind of the inquiring citi zen and to set down briefly and in sim ple language the answers to such ques tions. Preliminary Questions. Q. "When was this law passed? A. Oct. 3. 1913. and went into effect at once. It forms section 2 of the tariff Mil. Q. Does it affect any income I receiver! before,, the law was passed? A. Yes; it taxes Income from March 1. 1013. Q. "Why did the law fix March 1. 1513. as the date from which Income was to be taxed? A. Because the United States su preme court bad held some years no that the government had no constitutional power to pass such a law, and it was therefore necessary to adopt a constitu tional amendment glvins the frovcrnmont power to tax incomes. This constitutional amendment wont into effect the last part of February. 1313, and congress therefore taxed incomes from the very earliest date Q. Has the government the power to pass a law in October. VM. taxing Income which I received before that date? A. It has been claimed that this provision of the Income tax law is unconstitutional, be cause Income received from March to Oc tober, 1313. had become part of capital at the time the income tax law was passed. It Is unquestioned that the federal govern ment has no power to tax a man's capital directly. Whether this provision of the law is unconstitutional is extremely doubt ful. Q. Have I the right to refrain from paying the tax on income received before the law passed until the courts have de termined whether this tax was vaiid? A. No: you must pay the tax next June, and you cannot await any court's decision. Q. Does that mean if this provision Is Invalid I will loso what 1 paid to the government? A. No. You should pay that portion of the ta which relates to your income before October, 1313, under protest. If this feature of the law Is hell to be Invalid the government will then re pay to you this part of the tax. The gov ernment has always been very fair in re funding taxes paid under any law found to be invalid. Individuals Subject to the Tax. Q. "What persons are subject to the tax? A. Every citizen of the United Htates. whether residing at homo or abroad, and every alien residing in the United States are taxable upon their entire net Income minus specific exemptions. Every non resident alien is taxable upon his net in come derived from property in the United States or from carrying on any business or profession In tho United States. Q. Who pays the tax? A. The tax will be collected either directly from the tax payer or through the employer, agent, trustee or other person having control of hi3 Income. The latter method is termed "collection at tho source." Corporations Subject to the Tax. Q. What corporations are subject to the tax? A. Every corporation, joint stock company or association and every insur ance company organized in the United States is subject to a tax of 1 per cent upon its net income, and every foreign corporation Is subject to a tax upon its net lnconjo from business transacted or capital invested within the United States. Q. Are any concerns exempt? A. Yes. Agricultural organizations, mutual sav ings banks, fraternal beneficiary socie ties, building loan associations, cemetery companies and religious, charitable, scien tific and educational corporations, busi ness leagues, boards of trade and civic or ganizations are not subject to the tax. They are clearly defined in the law. so that other cortiorations may not use theso exceptions as a loophole. Tax Returns. Q. What individuals are required to make tax returns? A. Every ierson of lawful age subject to the tax bavin? a net Income of $il.0"0 or over for tho taxable year. In addition, all guardians, trustees, executors, administrators, agents, receiv ers and conservators must make a. tax re turn for the person for whom they act. Q. Suppose there are two or more guardians, trustees, executors, etc.. must each make a return? A. No; a return made by any one is sufficient, Q. Are there any individuals who need not make a tax return? A. Persons hav ing net incomes not exceeding $1.i"0. per sons for whom the return is made by an employer or by a guardian, trustee, ex ecutor, etc.. and who have no other in come, and persons whose Income Is de rived solely from dividends on stock In corporations which pay tax and whose net income does not exceed SlYi.OOO. q. roe3 a copartnership hnvn to file a return? A. No; only if required by the commissioner or collector: each partner must make an Individual return. QV What corporations must make re turn? A. All corporations subject to the tax. QWhen must the return bo fled? A. Individnla and corporations must file the return on or before March 1. Q. For what period Is the tax levied? For the- calendar year, except in TAX yjien it is levied, from March 1. l'.'IS. only. ? Suppose a corporation has a fiscal year which does not correspond with the calenOar year; must It make its return for tho taUenJar or for its fiscal year? A. Tho tax". Is levied and the return must be filed for the calendar year, but the corpo ration may designate and use the last day of any moiRth as the day for closing its fiscal vear. provided it gives thirty days" notice to the district collector. Tho tax la then levied for the fiscal year, and tiie re turn mnst be r.ied. within sixty diys after tXe close of the fiscal year and the taa OF N O COLLECTION TAX MADE CLEAR 1 Its Involved Phraseology Has Made It Difficult to Understand. t paid within 120 days after the close of the fiscal year. Q. Where must the return be filed? A. An individual must file the return where he resides or has his principal place of business; a corporation or a nonresident must Jilo where the principal place of business is located, ami the trustee, guard ian, executor, etc., must file the return Where he resides or where the instrument under which be acts is recorded. Q. What must the return contain? A. The gross income and certain deductions and allowances which will be explained shortly. Q. Must the return bo sworn to? A. Tes. In case of a corporation the oath or affirmation is made by an officer. Gross Income. Q. What does gross income mean under tho Income tax law? A. Gross income is defined in the statute as gains, profit and income derived from salaries, wages or comjeiisation for personal service or froin professions, vocations, businesses, trade, commerce or sales or dealings in real or personal property growing out of the own ership or use of or interest in real or per sonal property, also Interest, rent, divi dends, securities, or the transaction of any lawful business, or gains, profits and income from any source whatever. Q. Does gross income include property acquired by gift or by wl'.l? A. No. but it Includes the Income from such prop erty. Q. Will proceeds of life insurance poli cies paid upon death or paid upn the ma turity of a term or upon surrender of a policy be included as income? A. No. Rates cf Taxation. Q. What Is the rate of taxation? A. The rorinnl rate is 1 per cent of the net Income, and this applies to corporation as well ns to individuals. In tl.a caso of individuals having a net Income exceed ing JJO.OjO the law provides for an addi tional tax. Q. What is the rate of tho additional tax against Incomes of individuals? A. One tier cent on amount by which Income exceeds $20.0v imt does rot exceed IX1"'; 2 per cent on amount by which income ex ceeds $T0,0) but does not exceed J per cent on amount by which income ex ceeds JTj.000 but does not ex cool Jl'X.'XfO: 4 per cent on amount by which income ex ceeds $1'.0" but does not exceed lii'iti.C1"': o per cent on amount by which income ex ceeds fi-O.O.'O but does not exceed $.". t,.i; C per cent o: amount by which income ex ceeds $.av:x. f. Are corporations ever liable for the additional tax? A. Never. Q. In calculating net income for th ad ditional tax, are the same deductions made as In calculating ret income for th normal tax of 1 per cent? A. Yes. with the exception that In calculating net come for the additional tax neither divi dends nor amount of Income on which tax is withheld at the source will be deducted. Exemptions and Deductions. Q. Is there any exemption allowed to a taxable person? A. Yes, IV""; nnd if the person is married and his w.fo lives with him tho exemption is $1.0 more, niafcir.? $1.00) in alL The sanio provision is made if the person making the return Is a mar ried woman whose husband lives with her. J. Can husband nnd wife each ebsluc? tho additional !.'!? A. No. Only one deduction of ll.Of'J shall be nude from the aggregate income of husband and wife when living together. Q. Can guardians, trustees, rxerutois. etc.. deduct the exempt ion of JTfl"J for the benefit of the iTson for whom they act? A. Yes. i.. What deductions can be made by an Individual for expenses, etc. ? A. i. Neces sary expenses actually pail in carrying on business. 2. All Interest paid on In debtedness. 3. All national, state, county, school and municipal taxes. 4. All losses actually sustained in trade or arising from fire, storms or shipwreck and not compensated by Insurance or otherwise, S. Debts due and found worthies and charged off. 6. Iteasonable allowance for wear and tear. 7. Dividends received from corporations which pay incorr.e tax. . Amount of Income on which tax Is pail or withheld at the source, provided such income does not exceed I3.CVJ or is irregu lar ns to tim nnd amount. 9. Interest en obligations of the United States. state or a political subdivision of a state. V Salaries of the present president of the United States, present Judges of the fed eral courts and the compensation cf all officers, employees of a state or n po'-U'c3' subdivision of a state, provided ti-.'j sam is not paid by tho United States govern ment. 11. The exemption of $U.0 or I'.'X for couples living together. As above ex plained, these deductions nr allowed In calculating net Income for the normal tax. For tho additional tax Items 7 and S r not allowed. I. Can personal, living or family ex penses bo deducted? A. No. q.Is an assessment for local beirflt deemed a tax nnd deductible as such? A. No. The statute expressly provid.-s that such assessments shall not be de ducted. q. Can any deduction be allowed for cost of new "buildings. Improvements or betterments made to Increase the value of anv property? A. No. t. What is meant by the necessary ex penses paid in carrying on business? A. Cerk hire. rent, lizhting. bcatintf. sta tionery, delivery charges, etc. Q. Suppose I have allowed state or local taxes to accumulate for several years: can I deduct the payment of ac cumulated taxes, or can I only deduct th taxes which fell duo within the year for which I mde an income tax return? A. You can deduct all the tax payments, whether they were accumulated or not. Q.What deductions are allowed to cor porations? A. 1. Th ordinary srd neces sary expenses incuired lu maintaining anl operating the. business and properties of the companr. Including rentals. 2. All losses actually sustained and not compen sated by Insurance or otherwise, inclu 1 Ing reasonable allowance for deprecii tion. 3. Interest paid on bonied an 1 oilier indebtedness to nn amount of such In debtedness not exceeding one-half the In terest bearing Indebtedness ani its out standing capital stock. 4. All taxes, na tional or state or imposed by a foreign government. Q. Is a corporation entitled to an ex emption of fl.i or ILOjO like an Individual?- A. No. There are r.o exemptions In the case of corporations; they are allowed b deduct the expenses, losses, interest anil taxes as already explained. tj. Individuals may deduct dividends; can a corporation deduct dividends re ceived from other corporations? A. No. wl;i! thts p:ras ti tes';!t i:i a d-vhl taxation, a t ix of 1 per cent haing been paid upon tiie div.Jends by the corpora tion. Xrfl5lw-lS i-eex yrI9 JtlvtJt con gress ln'erdcnj "lax llliei1 r-:C by no cjriwiration from another. Q. Do-s tie present Income tax law take the pla- of the rnrporat on ln'-..rv tax law of pT? A. Tes. but for V.i months of January aril February. I'll, the old corporation Inoone tax law re mains In force. Th present ir.com tax law goes Into effect front March l. Mil Collection at Source. Q. What Is meant tv the coileefien of this tax "at the source?" A. Tiie h provides tl.at all persons, firms in I nro rations paving Interest, rent, salaries, an nuities cr eth r r.x J or d' tern.ln bl an nual or periodical grains, profits and la come of nny edl.er person exce- l.r.x .".' per year shall withhold l i-r cent and pay It to the government the rvr nW tax upon that portion of the iner,r:.. oC the pcrsin who was entitled tt reve.e ti.o rent, salary, Ineo-no. nmvjity, etc. Q. If the nrnujl rr.t on my bom or place of business i J:) and I know t i i 1 1 the landlord has edl.rr Iiconie whwi would riaxe Mn taial.ie. sI.tII I dd t 1 per ee-it from mv rent? A. No; yo'i c.tt on'y make the deduction t rcvided the r-t you pay exceeds $.1.) jr ye-ar. and li . same xrln!ji!e appib-s t all rivi.ir,ts f rent, salary, inteiest. jtnnT.t . i. -t-.. wni the sole exception of interest on c rporl bunds. Q.lt the Interest on corpora? bor-.ls amount to lcs ti.an l'.'i. tnu't th I per cent be cl.d'ietrd at t'ie o'ir e' A. Yes; the law provides t.at m!.rr t in come is lnfret em corporate lv!s 'in tax mut be (b dacte l at th source. 1; r spectlve of tiie amount cf ti.e Inter -t payment. li. If rent or salary prn ty rr- amounts to tl.-sQ or Ies I understand I withhold no tax. but If It :nourtf r more than JV" do I w;tM.-M t!. tit nn the excess tr on tiie wi.iie amount? A You withhold the fax on tt. w.-K amount. For ex-.mple. If r-it or salary di;e from roii amounts t ) or I s in i deduct nothing, tut If It a:i. -irts to !'- you must deduct $i rnrr.c'y, l per cr.t of the entire Q- Can ti e person er.titicd t" rr.. i -ary. Intercut, annuity, e'r.. cl.ti'.i nn ex emption? A. Yes; by f.'l.ig notice wH1) yo'i be can clai-n and e.ltiin an exc-rp-tlon e.f (op f i.'ti if mrri'-d an 1 w.t'i a wif livirg with I.T'w: In ti.at rim yo-j fl.ouM only dcd-j t the 1 f r cert f-r.;n the ci : 3 ever he nm; flon. Yr ex ample. If a landlord or m;il'vs Is en titled to SZ.' a year anl flea ;ti yr,-.t mi exemption as a marrt.-d man fnri-iri'ii? to I !.' you wo-i? 1 e.niy d' l rt 1. r.ameiy, 1 per cent f'tl tiie excess ft ' 'X. Q. liow alrfint t;. collect. on ef c ciTV'r.s on corpnnte Ion Is? A. -Th i: ferest I to be deducted t y the for;inf o-i. The owner of the rout on m-jst t fa f.i- a ccr tllict of ownership nt h tie bank or other concern rt i-n r'lvn th coupon for co lection, otherwise trat tank wo.j'.d have to deduct t!. t.x anl nt?-. 'i i kti certifii-ate. givlrii t'.e r.nn.e ef the owner. The owner has a rlg'.t to claim nnp- tl..n up to If single or II.O') If mar ried. Th f rrrs r.f certlS-nt'S of owner ship nnd eif xrrir'"n h vs been r r scrll el and may be o'otalned from the col lector. ). In ded.ictirg t'ie tlx frnrrj r'nf. il ary and ir.fere, I ! in fro.-,i e 'i payment er wa t ur til ft ) , t-en p-id A. Under t!-. regulations li'el r-t withhold the fax ur.t.i s ich t!- e as tae rent. :;r.!ary or i.ri'ere s'.ali I ave re :..- I an arcrfsr'te la fii r.f !!". T-. tit suf se ;uer tly Is to b deducted from the full amount or I.ntn I."i or $ ls if notice- of fx-rrpriin bus bern f. d. V. What tax sha'l be d ! i.-tr l in l-.-.r.T A. For 1' e yr.ir 1' 13 ereryt'on Is on a five-sixths la?is. hecaiS4 t-e law w'll have been In e.T'Tt fr ten mentis. A'l eah "ji.j i ions cf exemptions. J d'jet'..n. la come, etc., for 1:3 shall be f.iKen at five stxth of the whole annual a-nount tn each ease J i i; po e e landlord or emtlnrn entit'cd t receive rnore t'. m '. a jnr has business expense. 1 se. -. whi.n bring l.ls rt incnine b l .w . - ' In a!; can be. ,y r.'in a statement e.f su-'h b il r,f ss n"-iw, Io:;c etc. orrsi-i a f.l payrr er t from me wi ho'it eb'ducf ion ? A No. You inu.t t.?I eleI I' t I tr re: t. Its wiil t eTifi'.ed to oh'.it-i t m bw'.t i f stk h doeiuction hy ajpiieat. m t i;. col lector. Q What dt I d'- with t' Hfrminfi I deduct from paymr.t cf sili-v, I-Vr '?. rent, annuity, etc.? A Vm !. i I tve" fn l make separata ret-.rr. t -r s i. fj In duction at t'. s l me t.n. y'l r.iSin yur own r turn. Y .-i par :. am-";-t of t e d'd'ictidts to the c ;M'ir b-t e-:i J in 1 anl June Z-X Ir.d:vM:.i's arid r'r;.ri-ton-i w.!l la nof:.,;..d of the ami. -e l n w iiu h they are liable on or before J .re I. Publicity cf Eeturs. Q. Are the re'urr.s trade I r an tnd'v 1 tinl er corp r t:on oti to ti. insr-'Ci-.n Of th" pe.M;,-? A Ail rf ir:.. w .et'vr by indivi.I ia: or corporations, ar p ' -rrorrJ". b'lt they n.iT le li'i' -'el t' uikvi the order rt ti e pr""" dent !- rtilc and regi.I.itinne t le p. cr .'. - 1 fr thj secretary e.f fli tiraury arid ap proved I v the presidr t. y.-rm incof' e tix r't :rrs t m --e I by tiie tax orh en of ttrv ft it.-, rt'r "' cotrafT? . No. eX'-ej t as tr mir ! s insjecfd by ar y rltuTi. as exi i iliiel la my answer tr tKe prt ous Tj ..n. T"s only exctpMon Is that eifTcrrs eif mT ' which tn'poses a rrnenl tncoTie tax nu; have access t the returns. Penalties. Q What is tiie re-.a'ty f r re;'--! r ree. al to niV a return o-i t. ? A. Fie per rmt eif tl. amount ef I tit t added an ! 1 per cent per rrorra from t'"s tii.ie It bcc.me d ;c. and a r .re may t iifoci f ij.t les than fTo or more f: n $:.) In ti e e;.o e f an Ir.d vld "al er n-.t rr o trian I". J.- In the cae cf a c r? rnt n. J -Wlnt !s t' e )na:ty f-r TnakTne f.;l eir fraudulent return? A A fn red exceed. r.tf $- '. Iniprm.rnent f r " yrir. or twtii. In the c-e cf an tndiwd ur I or ofie.-r of rorporat :n .and a f red exceed tig J''Vi ir tiie cae of a cor-S-orati'-n. Q Is there anr pensltr If linl'x 1 or employee cr other pcrs-n from w . i a t ix must be el" 1 ucte-l at tl e ir' f a fal.e state-met t repec:ji t 5". -err.peion er Jl for a married cr i's? A. Yes; a Tine e f f o. C'.-Cm a m ins or mitifiriy'e N-'V t and a. counts hen rvt-rine-I ty !-. r-:-lector? A Th United St ales to-trt ca coirfe at tenia ;i ce, pn.li t ..n if r and testm.e i.v la rases w here per s are summoned by tiie collect r. Sneak. Lnwjer Snra:,y .rt of rain? W'Vt do ym mean. lr? Witnesn Well. ". Le'.e t Me rt cf rnnn tlj.it'U never "'i re trrlght In tUo face caUI jer La.k turned. Snake Hs'f Cooked n Ove. "When Sir. Guy K-lr of V-c1i. Kir?., st irto-l tn mike cootife-sj one A recently sh. sot tne Tirt-iMe orrn f f h-r f;iV.ni stove ofT t h back rr ' anI pl-tccl It on the tfore iritV orrninr the d-ar. A (rt r-.lcttt Inter, as the oven cretr lrte". h'-rird .1 ra-ket on t ! tp. - Vf- e1 Itf.'i; t'l- noi i jml. Tv"t! ojwns-l ti.e el .r -id f ":r.f a b.f bnkr-d nttleaaake tiirte frt 'X-