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Show PAY AND FILE INCOME TAX BEFOREMAR. 1 5 U. S. Internal Revenue Bureau Gives Warning That Severe Penalties Will Be Enforced. WOMEN WITHIN LAW'S SCOPE; HOW THEY REPORT INCOME The- Income Tax drive comes to a close on Saturday night, March 15. The payments and returns due on that date under the provisions of the new Revenue Law must be In the hands of local Internal Revenue Collectors before their offices close that night The Income Tax is being collected to meet the war expenses. Every person who shouted and tooted his horn on Armistice Day Is now CRlled upon to contribute his share of the cost of winning win-ning the war. The laggards and the dodgers will face severe fines and Jail sentences. The Internal Revenue Bureau announces an-nounces that its officers will check us all up to see that every person who comes within the scope of the Income Tax law did his share. Where to Pay and File. Residents of Montana, Idaho and Utah are required to make their returns re-turns and pay their taxes to William C. Whaiey, Collector of Internal Revenue, Reve-nue, Helena, Mont., or to any of his deputy collectors who are now doing free advisory work on Income Tax. Payments sent by mail should be attached at-tached to the returns and should be In the form of check, money order or draft. Cash payments by mall are sent at the taxpayer's risk of loss. If you are unable to make your return re-turn personally because of illness, absence ab-sence or incapacity an agent- or legal representative may make your return. If there are any doubtful points as to your items of income or allowable deductions you should get in' touch at once with a Revenue oflicer or a banker bank-er for advice. Women Pay Tax. ' Women are subject to all the requirements re-quirements of the Income Tax. Whether Wheth-er single or married, a woman's Income from all sources must be considered. If unmarried or If living apart from her husband she must make her return for 1918 if her net income was $1,000 or over. If married and living with her husband hus-band her income must be considered with the husband's In determining the liability for a return. Their Joint Income, In-come, less the credits allowed by law. Is subject to normal tax. The wife's net income is considered separately In computing any surtax that may he due. Husband and wife file Jointly, as a rule. If the husband does not Include In-clude his wife's income In his return the wife must file a separate return. Severe Penalties. The new Revenue Law places severe penalties on a person who fails to make return on time, refuses to make return or renders a fraudulent return. For failure to mnke return and pay tax on time a fine of not more than $1,000 is named and 25 per cent of the tax due Is added to the assessment. For refusing willfully to make return or for making a false or fraudulent return re-turn there Is a fine of not exceeding $10,000 and Imprisonment of not exceeding ex-ceeding one year, or both. Farmers' Income Taxable. Every farmer and ranchman who had a fair or a good year In 1918 must heed the Income Tax this year. He must consider all his Income as taxable. tax-able. He Is entitled to deduct from his gross Income all amounts expended In carrying on bis farm. The cost of farm machinery, farm buildings and Improvements cannot he deducted. The cost of live slock, eilher for resale or for breeding purposes, Is also regarded aa Investment. Overtime and Bonuses Taxed. Salary and wage earners must consider con-sider as taxable every item received from employers and from other aources. Bonuses and overtime pay are to be reported as well as the regular regu-lar payments. Allowances for Losses. Losses sustained in 1918 and not covered' by insurance are deductible Items if incurred in the taxpayer's business or trade, In any transaction undertaken fur profit or arising from fire, storm, shipwreck or other casualty casu-alty or from theft. |