Ogden Standard-Examiner | 1927-01-26 | Page 5 | Your Income Tax

Your YourI I I i Income Tax TaxI I I SO XU 10 With a certain proviso compensation Compensation compensation paid by a state or cal subdivision thereof such as asa asa a count county or ur elt city to Its and is not taxable Income In- In In Income come cOlne The fhe proviso Is that the of ot such officers and em cm pees must bo Jo rendered In ini con con- connection con connection with the essential governmental gov- gov governmental gov functions of ot the state or political subdivision as dis- dis distinguished distinguished dis distinguished from Crom rom Its proprietary functions The salaries of ot the I governor or of o a state stale mayor nayor of oC a city councilman board qt p alder alder- aldermen aldermen aldermen men public publio school teachers io- io 1 po 0 policemen and men firemen tiro are re not tax tax- taxable taxable lax able able But nut the compensation rei re by or of o owned and operated by a municipality or of ot a I municipally owned Ind operated street ay ay is la tux tax tax tax- taxable taxable able for foe tho reason that hat they are arc engaged In the activities of ot a n state which are arc not governmental Fees s for special services to a state stale are taxable as for tor example compensation paid architects ant and builders for tor planning and erecting a t state mate tate capitol courthouse or other oth- oth other oth other er state or municipal buildings An officer or of ot a stale sLate for the purpose of the tho Income tax la law Is one ono whose whoso services are arp continuous and not occasional or temporary In general tho the salaries of fod fod- fod tod-cral tod oral eral officers an and are ar subject to the income tax lax The salaries paid federal Judges 01 are not taxable the United Slates States su supreme preme court having so decided Compensation paid by the tho Dis DI District trici or of o Columbia Alaska and lIo nil to Its officers and aud em em- em Is s taxable Income as ns they are not states or political sul subdivisions di- di visions ther thereof ot