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-