Show PAY AND FilE INCOME E TAX BEFORE MAR 15 U U. U S S. S Internal Revenue Bureau Gives Warning That Severe Penalties Will Be Enforced I I WOMEN WITHIN LAWS LAW'S SCOPE HOW THEY REPORT INCOME The Income Tax drive com comes t te a f close on Saturday nl night ht March 15 The payments and returns due on that date under the provisions provision I of ot the new ew Revenue Law Low must be hem in o the hands of ot local Internal Revenue Collectors before their offices close that night The Income Tax is Ie being collected to meet the war expenses Every person who shouted and tooted his horn on Armistice Dayis Day Is now called upon to cote contribute his share of ot the cost of ot winning winning win wIn- ning the a war The laggards and the dodgers will face toce severe ere fines flues and Jail ail sentences The Internal Re Revenue Bureau announces announces an nn- that Its officers will check us usall usall all up up to see that every person who comes within the scope of ot the Income meows Tax law did his share Where to Pay and and Fit f Residents of ot Montana Idaho and end Utah are arc required to make their returns returns returns re re- re- re turns and pay their taxes to William 0 O. Whaley Collector of ot Internal Revenue Reve Reve- Revenue nue Helena Helenn Mont or to any of ot his hili deputy collectors who are now doing free tree advisory ry work on Income Tax TaL Payments Payment sent nt by mall mail should be attached attached at at- to the returns and should be In Inthe inthe the form tone of ot check money order or draft dratt Cash payments by mall mail are sent at nt the taxpayers taxpayer's risk of loss If you ou are unable to male make your return return return re re- re- re turn personally because of ot Illness absence absence ab ab- sence Bence or Incapacity an agent or le legal 1 representative may make your return If It there are any doubtful points as asto asto to your Items Stems of Income or allowable deductions you should get In touch at once with a Revenue officer or a bank er or for tor advice Women Pay Tax Women are subject to all oU the requirements requirements requirements re re- re- re of ot the Income Tax Whether er single or married a womans woman's Income from nil all sources must mut be considered If It unmarried or If It living apart from her husband she must make her return for tor 1018 If It her ber net Income was 1000 1900 or over If married and living with her husband husband hus bus band her Income must be considered with the husbands husband's In determining the liability for a n return Their Joint Income Income income In In- come less the credits allowed by law is ls subject to normal tax tIlL The wife's f f net Income Is 18 considered separately In computing any surtax that may be due Husband and wife file Jointly asa ns as a rule If the husband does not In Include Include include In- In clude his wife's income In his return fO F the wife must file a separate return Severe Severo Penalties The new Revenue Ue Law places severe penalties on a person who falls to tomake tomake tomake make return on time refuses to make return or renders a n fraudulent return For failure to make return and pay tax on time a n fine of ot not more than 1000 Is named flamed and 25 per cent of ot the tax due Is added udde to the assessment For refusing willfully to make return I or for making a false or fraudulent return reI re re- return turn there Is a fine of ot not exceeding and Imprisonment of ot not exceeding ex ts- one year or both Farmers' Farmers Income Taxable Every C farmer lm r and ranchman who had a fair or a good year In 1018 must heed heetI the Income Tax this year He lie must consider all nIl his Income as DB tax tax- able He Is entitled to deduct from his gross grobs income all amounts expended In carr carrying on his farm The cost of farm machinery farm tarm buildings and Improvements cannat be deducted The cost of ot live stock either for tor resale or for breeding purposes Is III also regarded as Investment Overtime and Bonuses e Taxed Salary and wage earners must consider con sider eider as fiS taxable every item received from employers and from other sources Bonuses and overtime pay arc are to be reported as ns well as III the re regular regular regu regu- u. u lar tar payments menta Allowances Allowance for Losses Losses sustained In 1018 and not covered by Insurance are deductible Items If Incurred in the taxpayers taxpayer's business or trade In any transaction j i undertaken for tor profit or arising from fromI I fire storm shipwreck or other casu casualty grin grin- u- u 1 alty or from theft |