Show Aver Average ge Utah Taxpayer to Pay Twice V As Much on Income as Last Years Year's LevY Lew An TU J A q 1935 1933 5 A z- z 1935 INDIVIDUAL INCO INCOME IE TAX t rot fOR 01 r n n NO RETURN V I AND rao F. F Fw 1 V y V VV I h V Vr r t UV g Ji d A j p. p C A tIr c. c Jr of l h wC t of u V p L I. c- c js Jo N d a So iw 0 r- r I M J I S. S I 11 rr L e b ToV JoL To Jo I V L e l- l 4 I IL a v It l So Jo SoV 4 V V u V. V M 5 Joe Ad 11 C. C V f- f 2 m ot a J. J IA w 29 4 O. O I. I u h. h cp I V n 4 I r I. I frh k r p 7 m tk r. r r rc I. I TOTAL INCOME L I Jf f ITEMS 1 TO TO J i s 1602 DEDUCTIONS d. d T. T Tm 14 I 00 7 T. t. t M bi I. I 0 Ok P. P s t TOTAL TOUL n I M LI ITOU I TO 10 5 tInI t- t 41 00 VET in InI ir- ir i i n. n I. I V yo OF TAX 17 t II ut 12 s' s rr I i U Aa i Is J. J Tu t I In V 2 I 0 Up 17 ewi I as o ti V 3 t 1 1 a 2 1 fl- fl fOYAL TAX ir w. w i. i jun VV i 3 1 is s AmDA 11 V I C I. I i r eor M w t ble li tIKI i rt i ti U oti if f r rr f ti i U il i. i In II Wi bi uI t i t. t f 1111 I. I 4 e m- m t u i h b U to iM fiUk 11 I. I fir 5 IM f u. u uI DiJ I JJ t f. f 9 Je Jt 7 pit I I. I lb u M K 14 4 u aU U l Po RIll I. I 0 r tuH r. r 11 Or leA q I. V 4 ki N il Mi 13 iff f J frAI r e a qt 1 tIo V aw of I Li c i M ai M el 1 0 Ut 4 0 m b W K pC t If il f pe I. At pr pe In view view of the thc widespread misconception of changes made in the thc state income tax law b by the 1935 legislature The Telegram toda today prints a facsimile of model return under th the Readers a new act are arc invited to use this return a as ag a guide in making out their own income reports to the st state te tax commission John Doe Jr is a clerk He earns 1800 1600 per year and except for interest received on a small savings account has no other In in- in come Although his income might V support a wife Mr Doe is still single single sin sin- gle and resides with h his s parents He is due for a shock when he computes his state income tax this year Last year he paid including the 1 filing fee on an 1800 1800 i income come under the old law Jaw This year ear even with the filing fee repealed he will pa pay 1315 V How come asks Mr Doe Doc in pardonable indignation He sharpens sharp sharp- ens his pencil and after much figuring figuring figuring fig fig- some profanity and a deep conviction that he has been swin swindled swin- swin died finds that his income ta tax billIs bill biU billIs Is in fact 1315 The fact is that the Utah taxpayer on the average this year will vill pay twice as much and in many cases triple the amount he contributed to the state under the income law Jaw last year J The 1935 l legislature V increased ased the rates and exemptions The filing fee vas was repealed but the property tax offset which could be used to reduce the amount of the Income tax by third one-third also was eliminated Using Mr Poe Does case as an illustration illus lUus- here is how the law Jaw an- an I plies to a single individual without without without with with- with with- out dependents who is earning 1800 a year Mr Doe begins the task of making mak mak- ing his return by reporting his marital st status status' and the other information information information mation required in the space at the top of the commissions commission's form Under the schedule headed Income Income In come he then thea reports his total income from all aU sources for the year 1935 He received 1800 1800 from the A. A B. B C. C company compan his employer and in interest from bank savings and lists the total at the foot loot of the right hand column column col col- col in the income schedule He then deducts all aU taxes paid contributions to recognized charities charities charities chari chari- ties and other deductions allowed under the law Jaw These rhese arc are listed under the schedule headed Deductions Deduc on the return and each cach item must be explained in the space provided provided provided pro pro- vided on the back of ot the return Mr Doe Doc deducted 5 for lor his 1935 automobile license and 20 in property property prop prop- erty taxes paid on the vehicle He had kept no record of sales ta tax durIng dur dur- during ing the year but estimated the amount at 7 He also subtracted from his income 3 paid in federal In orne taxes in 1935 and the fees Ices for lor his county dog license and state fish and game license He could have deducted interest paid on a mortgage note or other debt as ac well as th nl f t 0 money money lost Jost through bad investments or through gh loans V he is ready to write off as bad debts Mr Doe could Jh have e claimed a re reduction reduction re- re for or the loss 1088 of ot his overcoat from his car or in fact tact for or the loss of an any property by fire storm theft or other cause providing it was not covered by insurance but since he suffered no property loss Joss he claimed nothing for these items Had he made such claim the tax commission might have called upon i him to furnish proof of loss Joss and Mr Doe undoubtedly would have been embarrassed With all aJl deductions listed Mr 0 IT or V or OF OTHU rIo EUr u 1 Il TUB fie I V V 4 ST TT 0 D t Erdt 13 11 1933 b. cog lIcena II ond V TAJ AD 0 r mD V VV V 00 s- s i lL II to Tr a. a it iE i.E. t or V V I I IOD OD I fbi Se Sa or i I. 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U 4 f M MI r wk k r- r tW i. i 1 y a mr lu TV U k nV V tk k f ill I I M MW 4 10 CIA G. f. f 4 M l f fM roo M l i. i l W 4 il U turf ll W At X I t Ml k k M V fc i I- I 1 m tA I. I Kl U. U i TM wk i b aa 1 10 Ik a. a UM f 01 l i 4 r IU 1 ton mr IW Th e.- e. 10 t. t k O m mm p. p m OI f O W. tf U H. H i I j W Ol Ot 5 U. U r t U M III p. p rv Un k V E I t I a rr- rr ta 10 U In O A Va a. a bM C or OP TAX M to a p.- p. I 0 U 1 f y U V r i U M V U U l aU V U n 1 j II If to IU U. M for L U U. U W te l I i hAT l. l t t al A 1 a t I b t a. a ii i b I t IE t. r. I 1 ta I t MW E r. r 1 z Et t. t a t 1 1 V 4 t 4 a u I aV 1 II K b. b J of 2 of Do- Do Go h tI i II of n. n o. o I d t. t r w VM M. t tV UM n 0 of c III 0 C r o g. 4 t. t I tt- tt It OT k M W r U t A W 01 J 1 ta T. T crt c- c rt rJ-J rJ l a T- T 0 4 w Wl MK ki r I M Mr r. 11 I co- co M. M r C MI T. T fM te D. D e. e Doe then deducts the total from his total income and at the bottom of the right hand column in the deductions deductions deductions de de- de- de schedule lists his net in income income income in- in come of He then com cam computes computes his tax A personal exemption of is allowed for a single man and Mr Doe writes this figure in the column opposite Item II H on the form in the schedule marked Computation of Tax Not having dependents he cannot claim credit of for each dependent as authorized by the law Jaw and therefore lists his total credits at Deducting this amount from his net income he finds his total taxable net income to be 1157 On this amount he computes his tax which begins at 1 per cent of the first 1000 of net taxable in income income in- in come and increases to 2 per cent of V the second 1000 of taxable income 3 per cent of the third 1000 4 percent per percent percent V cent of the fourth 1000 and 5 percent per percent percent cent on incomes of and more One per cent of the first 1000 of V Mr Does Doe's Income of 1157 1151 is 10 Two per cent of the balance comes to Adding these items Mr Doe Doc finds he owes oses the state on his 1935 income exactly 1315 He must pa pay the bill on or before March 15 Hi Otherwise the state may V add 25 per cent of the tax to the bill biJJ and send a n collector to get it |