THE HEPPNER HERALD, HEPPNER, OREGON
PAGE THREE
PAY AND FILE
INCOME TAX
:foremar.i5
U. S. Internal Revenue Bureau
Gives Warning That Severe
Penalties Will Be Enforced.
lEN WITHIN LAW'S SCOPE;
W THEY REPORT INCOME
The Income Tax drive conies to a ;
close on Saturday night, March 15.
The payments and returns due on
that date under the provisions of the
new Hevenue Law must be In t lie 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 called upon to
contribute his share of the cost of win
ning the war.
The laggards and the dodgers will
face severe fines and jail sentences.
The Internal Revenue Ilureau an
nounces that its ollicers will check us
all up to see that every person who
comes within the scope of the Income
Tax law did his share.
yv Where to Pay and File.
.iderits of Oregon are required to
Tl;e their returns and pay their taxes
to Milton A. Miller, Collector of Inter
nal Revenue, Portland, Ore., or to any
of his deputy collectors who arc now
doing free advisory work on Income
Tax.
Payments sent by mall should be at
tached to the returns and should he in
the form of check, money order or
draft. Cash payments by mail -are
sent at the taxpayer's risk of loss.
If you are unable to make your re
turn personally because of illness, ab
sence or incapacity an agent or legal
1 ,
Tobaeao Ca. I N I UCe"
To Everybody: A
and prosperous
1
4
Gilli
lam
'I
representative may miike 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 otlicer or a bank
er for advice.
V.'omen Pay Tax.
Women are subject to all the re
quirements of the Income Tax. Wheth
er single or married, a woman's Income
from all sources must be considered.
If unmarried or if living apart from
her husband siie must make her return
for 1!)1S if her net income was $1,(101)
or over. '
If married and living with her hus
band her income must be considered
with the husband's in determining the
liability for a return. Their joint in
come, loss the credits allowed by law,
Is subject to normal tax. The wife's
net income is considered separately in
computing any surtax that may be
due. Husband and wife file jointly, as
a rule. If the husband does not 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 n 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 re
turn there Is a fine of not exceeding
$10,000 and Imprisonment of not ex
ceeding one year, or both.
Farmers' Income Taxable.
Every farmer and ranchman who
had a fair or a good year In 1018 must
heed the Income Tax this year. He
must consider all his income as tax
able. He Is entitled to deduct from
his gross income all amounts expended
in carrying on his farm. The cost of
farm machinery, farm buildings and
Improvements cannot be deducted. The
cost of live stock, either for resale or
for breeding purposes, Is also regarded
as investment.
Overtime and Bonuses Taxed.
Salary and wage earners must con
sider as taxable every Item received
from employers and from other
sources. Bonuses and overtime nav
' "'''111 lilr TAY your smoketaste
' urn A'ST I W L.
puff you'll wish you had been born
twins! For, Prince Albert outs over a turn
new to every man fond of a pipe or a home
made cigarette. It wins your glad hand com
pletely. That's because it has the quality!
And, right behind this quality flavor and quality fra
grance is Prince Albert's freedom from bite and parch
which is cut out by our exclusive patented process.
We tell you to smoke your fill at any clip jimmy
pipe or makin's cigarette without a comeback I
Toppy rod bog$, tidy rod tint, handtomo pound mnd
half pound tin humidoro and that clteor, practical
pound crytal flan humidor with ipongo moittontr
top that kempt th tobacco in luch paract condition.
R. J. Reynold Tobacco Co., Winston-Salem, N. C
.Bi
are to be reported as well as the regu
lar payments.
Allowances for Losses.
Losses sustained in IMS and not
covered by insurance are deductible
items if incurred in the taxpayer's
business or trade, in any transaction
undertaken for profit or arising from
fire, storm, shipwreck or other casu
alty or from theft.
it
SQUARE DEAL FOR EVERY
INCOME TAX PAYER.
Washington, D. C. "The
rights of all persons now filing
Income Tax returns are amply
protected by provisions for
abatements, refunds and ap
peals," says Commissioner Dan
iel C. Roper.
"Every person can be sure of
a square deal. No person Is ex
pected to pay more than his
share of tax. His share is de
termined solely by the amount
and nature of his net income for
1918, as defined in the law.
"Abatement petitions are dealt
with open-mindedly. Refunds will
be made in every case where too
much tax is erroneously col
lected. "The Income Tax Is 'on the
level' all the way through."
"Take One."
"Office Window" of the Daily Chron
icle of London was once told a pleas
ing little anecdote of Dame Agnes
Weston, the friend of sailors, concern
ing jam tarts. Some lady helper nt a
sailors' rest had been mistaken enough
to hand the sailors tracts while they
were having a meal. Miss Weston ad
vised that some better method should
be adopted. The tracts were then
placed in a pile on the buffet counter,
with a card inscribed, "Please take
one." A sailor with a sense of fun
transferred the card to a dish of jam
I tarts, and, as the rush to the buffet be
i gun, the servers were amazed to see
' sailor after sailor lift a tart and wai's
away, while the tracts remained in an
Mti(ti'"'"thnd nl Christ-Pin Sptonpn
flush up against a
listening post and you'll
get the Prince Albert call, all right!
You'll hunt a jimmy pipe so quick and
get so much tobacco joy out of every
happy
1919
isoee
THIS TELLS HOW TO
RUSE iriCOE THU
Squareiy Up to Every Individual
to Get Busy by March 15
or Suffer Penalty.
"Don't wait until the final due date,
March 15, for paying your Income Tax
and making your return. Avoid the
last minute rush. Any person can fig
ure out his liability today as well as he
can next week, and if there is any
point on which he needs advice lie can
now fet in touch with a Revenue man."
This word of advice is being given
out by the Internal Revenue men who
are collecting the Income Tax in this
state. Every aid and assistance is
being given freely to the public. En
larged field forces are helping the peo
ple In every way possible to get their
payments and their returns in by
March fifteenth. '
But the Income Tax men will not
pull your door-bell or your coat-tails,
according to the Collector's announce
ment. It Is squarely up to every Indi
vidual to figure out his own case and
to get busy if he conies within the
scope of the new Revenue law.
Did You Earn This Much?
Every unmarried person who re
ceived Income averaging $19.2," a week
during 1918 and every married couple
who jointly received Income averaging
$118.50 a week should secure at once
from the nearest Deputy Collector or
the nearest bank a blank Form 1010 A.
That form contains the information he
will need to enable him to figure his
correct net Income and any tax that he
owes the government.
The law requires that every unmar
ried person who had a net income of
$1,000 or over and every married per
son whose net income was $2,000 or
over (including the income of husband
or wife and the earnings of minor
children, if any) must make a return
on or before March 15th. And this re
quirement does not hinge on whether
the person owes a tax.
Taxable Income.
An Individual must include under
gross income all gains, profits and In
come derived from salaries, wages or
compensation for personal service of
whatever kind and In whatever form
paid or from professions, vocations,
business, sales or dealings in property
of all kinds, interest, rent, dividends
or profits derived from any source
whatever. Very few items of income
are exempt.
Deductions include ordinary and nec
essary business expenses, interest paid
or accrued on Indebtedness, taxes of
all kinds except Federal Income and
excess profits taxes and assessments
for local benefits, losses actually sus
tained, debts ascertained to be worth
less and depreciation on buildings, ma
chinery, fixtures, etc., used in business.
A further deduction Is allowed for con
tributions to corporal ions operated for
religious, oluii'iinhlo, scientific or edu
cational purpos 'v or for the prevention
of cruelty to children or niiimnls lo an
amount nol exceeding 15 per ei tit of
the taxpayer's net Income as computed
without the benefit of th utribulloii
deduction.
The taxpayer Is not allowed to de
duel any personal, living or family ex
pense, any amount spent for improving
property or any expense of risoihu:
property or making good its exhaus
tion for which an allowance Is claimed
under depreciation.
Figuring the Tax.
Itefore figuring the normal tax (he
dividends are deducted as credits from
net Income, together with the personal
exemption. As In previous jrnirs, divi
TYPHOIDs
no more rwceaaary
than Smallpox. Aimf
I experience baa drmonauatnl
the almrcat mlraruloul effl-
earr, nil hannleneea, of Antityphoid Vaccination.
Be vaccinated NOW by youi thalclan, yi aid
yout family. It la mote nl 0' liuu" Inimsnce.
Aik yout phyelclan, r)rni I, a:wl ' ' Have
you had Typhoid!" t'lllni! f t 1 V.irlne,
Irflulta from uae, aM dancer liout I t.h.kli:ol.ia.
THE tllTttR lARDBATOPV. : . v
PEOPLES CASH MARKET
C. D. WATKINS, Proprietor
Our location la mill In tin- "b.x Aground" but If you will fol
low th "SHW-duHt trull" you will rind uh prepared lo rater
to your want In the way of o nder. Juicy moats and frost
fish and shell rixh ax Ihoorh w e wore already I i our iicw
building.
Our new bulldinc will he "mi plcied by and by. In the mean
time don't forRi-t u. "
PEOPLE'S CASH MARKET
I
Home Products for Home People!
Wt MANtrAf ILlit
White Star Flour, Whole Wheat,
Graham, Cream Middlings,
Roll Barley and all Mill feeds
GENERAL STORAGE M FORWARDING
HEPPNER FARMERS ELEVATOR CO.
dends of domestic corporations are ex
empt from normal tax when received
by the stockholder.
The normal tax rate for citizens
r.d residents are as follows: On the
first $4,000 of net income in excess of
the credits the rate is 6 per cent ; on
any further taxable income the rate is
12 per cent.
The surtax rates apply to net In
come of each individual in excess of
$5,000. The personal exemption and
the dividends are not deductible before
computing surtax. In the case of re
turns by husband and wife, the net in
come of each is considered separately
in computing any surtax that may be
due. Form 10-10 should bo used for
making returns of net income exceed
ing $5,000, and the instructions on that
form will show how to figure the sur
tax. Business House Returns.
Employers and others who paid
wages, salaries, rents, Interest or sim
ilar determinable gains in an amount
of $1,000 or over during 191S to any
person must file an information return
with the Government. Wanks may be
secured from the Collector.
Every partnership must file a return
showing its income and deductions and
the name and address of each partner,
with his share of the profits or losses
during the past year. Personal service
corporations will file similar informa
tion for 1918.
INCOME TAX PAYS
FOR PUBLIC BENEFITS.
"Viewed in its largest and tru
est sense, the payment of taxes
is payment for benefits received
or expected. Only from n nar
row and essentially selfish and
shortsighted yiewpolnt can the
Individual propose to himself
the evasion of tax liability as a
desirable course of action."
Daniel C. Roper, Commissioner
of Internal Revenue.
SEE GOD'S HAND IN RESCUE
Natives of Rimatnra Ascribe Their Es
cape Ficm Death to Mirncuio-j
Interposition.
"Saved by the hand of God." 1 ('.
way the nine natives composing JS
crow of' i ln f-O-tnn schooner ori..7;ntia
cb. hoi Ml.e their escape from death,
after having drifted helplessly ,1(1 days
on one of the loneliest bits of Vcau 1
In the seven s"as. I
When the wreck of the Oromana j
was towed into I'apeete harbor, Tahiti, i
one of the most remarkable voyages
kr.Mvn in those waters was completed.
The vessel, a two-masted schooner, i
owned by natives of Kimatara, an j
Island about .'too tulles southwest of
Tahiti, left her home port, without
cargo, bound for the Island of llurulu, i
In the same group, where she was lo
undergo repairs and lake cargo of j
copra for Tahiti.
Two days out, she was struck by a i
storm, which carried nway both her !
masts and later her rudder, leaving j
her a helpless derelict. i
With never a glliupse of land or sail
to give a ray of hope, the Oroinami j
drifted for .10 days. After 15 days the j
supply of food was gone. The natives
inanageil to catch a slunk with hook j
and line. This hist ' them five dny.i.
The rest of the time they had no food.
An occasional shower prevented death
from thirst.
Then the "miracle" happened. The
mountains of Tahiti rose slowly over
t ho horizon. The shifting sea current
brought ihem nearer and nearer until
they were finally sighted from shore
mid n powerboat sent to tow them In.
They were too wcuk to rise to their
feet, but, after a few days ashore all
appeared to he rapidly recovering from
their uperlunra.
Th natlres say the hand of Cod
guided their craft, for the prevailing
winds In those latitudes are from the
northwest, a direction which would
never have .brought them to Tahiti.
EVERYBODY IS
m cmsinmn
NCQME TAX
In Order to Be Helpful to Public,
Internal Revenue Bureau
Has Every Available
Officer in Field.
SEVERE PENALTIES IF YOU
DELAY BEYOND MARCH 15
With the due date for Income Taxes
only a few weeks away, the collection
of this far-reaching tax on 101S In
comes has started off with a bang.
Everybody is figuring Income tax.
Payments and sworn statements of
income must reach Internal Itevenue
offices on or before March 15, and there
are severe penalties for delinquency.
Residents of Oregon are required to
make their returns and pay their taxes
to Milton A. Miller, Collector of Inter
nal Hevenue, Portland, Ore., or to any
of his deputy collectors who are now
doing free advisory work' on Income
Tax.
"Pay your Income Tax by March
15," is the slogan of the Internal Rev
enue Bureau, which has sent every
available officer into the field to help
the public to understand the require
ments and to prepare the returns.
Who Must Make Return.
It is estimated that many thousands
of single and married persons in this
section of the Unted States who have
never before made annual returns are
required to do so this year.
Income tax returns must he made
between now and March 15 by persons
who come under the following classifi
cations :
Any unmarried person whose 1018
net Income was $1,000 or over. Wid
ows and widowers, divorcees and mar
ried persons who are living apart from
their husbands or wives, are for the
purposes of the Income Tax classed as
vniuurried.
Any married person living with wife
or husband whose 101S net Income wai
$2,000 or over. The Income of both
husband and wife must be considered,
together with the earnings of minor
children, If any.
Revenue Bureau Offers Aid.
Knob person In the Pulled States
who Is in either of these cla: sifleations
must gel busy at once If penalties are
to be avoided. He should secure a
blank Korm 10 10 A for report Ing net
income up lo $5,00 or l'orm 1010 If
bis net Income exceeded that amount.
Forms are being distributed by Collec
tors anil their Deputies, also by banks.
P.y following the Instructions on the
forms a correct return can be prepared
at home. If it person needs advice or
aid. Hie Deputy Collectors In tbti Held
will furnish this without charge.
The new Revenue law places the In
come Tax duty on citizens and resi
dents. The Inlcrnnl Hevenue Uureau
Is sending Its men to work right with
the public to get the lax and the re
turns in. With active eo oporat Ion
every lax due March 15 will be paid
and every return required by law will
be in lire ltevoliuo olllees on time.
Exemptions Allowed.
A single person is allowed a per
sonal exemption of $1,1100. If he is sup
porting in Ids household relatives who
are dependent upon blm he may claim
the HtntUH of the head of a family who
bus (he same exemption as If married.
A married person who lives with
wife or husband is allowed a personal
exemption of $'.',0HI. The head of
family Is piitlllcd to claim a similar
personal exemption.
An additional exemption of $'.'00 In
allowed for each person under eight
een or liM'iipnhln of self support who
was dependent a ion and received his
chief support from the taxpayer,
A litishiind und lfe living; together
are entitled lo hut one personal e
eniplloti of I'J.inki. If they make sepa
rate returns the exiinpl Ion may be
claimed by either or divided.
Accuracy Required.
Abxoltile iiooiiiiiov Is noicsHiirj In
making up Income figure. Any per
smi who Is working for wsgeu ohould
llml out exactly how much he received
during Ihe whole year P.im. Keen,
bunk IiiIcivm, bond Inlcrcxl, dividends,
reals received and all other Items
iiiiiM bo reported correctly Mre
Y i iiK -Kex are not ncei pted, for Ihey ar
f iiii)u-t alike o the taxpayer ami the
It j Oovi rnmeiil mid defeat the proper ad-
ministration of the law.
ft-
INCOME TAX 18
TRULY POPULAR.
"1 he payment of Income Inxes
taken mi a ncv lit,i!l' iin
with h kluiiiid lie illideritoiiil hjf
etrery el!len The Irttiitloti an
lino of tli'a neintrT U truly pop-
Wl.ir. Of li e people, by t hj. lt,.
pie iiH'1 fur i hu i..le. I.tery
I'lin U llii'.le lo lux. nod tr
mi, .nil, r of lie l In frit tiinliol
Mi OHlltir I'l 'b Slice, N,i for-
I ili- iinliml by mi ll In lulduul
III II H llifllt lllllli if nf the o;,,(,r-
Ini.i'lo rri n'e'l ii re I pn irrvtid
j our free Institution Th
luoihod and ilrn of the lux la
!!'. rin ii.cl .jr bo faoir rlaa,
but lit llu. ri ploai li'slltvaj of III
tr"pl Tim priMi-wU of lha lat
l,iiili 1 1 1 I 1 1 aa a iia'ioual
iBVUtll.i hi."- I in Iilfd T. Kooor,
',niUili,uMT f lutrrual !
by.