Subscribers enjoy higher page view limit, downloads, and exclusive features.
£very errlid ly anlng an lnum f m October 8, 1017, 1s $2.600000.000. }vbleh $666,000,000 1s in individual in- ‘come’ taxes. ~More' than' 8.000,000 per- sons who never before have uld an fncome’ tax will be assessed. “Liberty tax” is the desfgnation giv- <n the levy by Daniel O. Roper, com- missioner of internal revenue... The title is an apt one, for the revenue to e derived under the war revenue act and the proceeds from the sale of the Liberty bonds are to be used for the same purpose, to feed, clothe and fur- nish with ammunition ‘the American:| armies. ' The, owner:of a Liberty bond | T 4s entitled to feel a pride also'in the possession of an income tax receipt. : > .of clerks aj cost of light, etc., used’ in sion, In lhilrt. all expenses contected directly ‘and solely with ‘an income-: producing ‘husiness, trade, profession’| are co-operating with your government or vocation sre anwabh deductions. *’Many persons shared in the prosper- | ciaim m of 1917. Merchants, farmers, busi- xiéss and professional men and em- ployees were beneficlaries. To fnsure & continuance of prosperity each must: assume a share of ‘the: common bur- den—a. burden so distributed that. avery man is assessed according to his’ dncome. Better for the American peo- ple to pdy to their own government a Liberty tax of $2,500,000,000 thana war fndemnity to Germany of many times that amount. 3 Who Must Flle Returns. ‘Now is the time toeflle your income Ax return. Income tax forms may be had from collectors of irternai revenue. These have been prepared in the simplest form possible and with a little care and attention taxpayers should be able to fill them out to the satisfaction of themselves and the government. If married or the héad of a family, and your net income for 1917 was $2,- 000 or more, you are required co ille . with the collector.of internal revenue in the district in which you live a re- turn of your income for the calendar <wear, . If single and your incomewas ,000..0r; more you. are required: to make such a return. These returns must be in the hands of.collectors, not later ‘than March 1, 1918. + The normal rate of tax under ithe _war revenue act of October 8, 1917, is 2 ‘per cent on incomes above the amount of exemption, which is $2, in the case of married persons or heads of fcmnilies and $1,000 in the case of single persons. The old income tax under: the act 'of 1916 still is in effect, 80 that the total of your tax will be the sum of these taxes added together. ‘Under the act of 1916 the normal rate of tax is 2 per cent on incomes of mar- ried persons in excess of $4,000 and on incomes of single persons in excess of $3,000. For example, if you are married and your ‘net income for 1917 was '$5,000 you will be taxed $80. This‘is.2 per cent on the amount above the exemp- tion of $2,000 under the act of 1917 and 2 per’ cent on the amount above the exemption of $4,000 under the act of 1016, - Losrs Exemption for Children. If married or the head of a family Jou are allowed an additional exemp- tion of $200 for ench dependent child, it unger eighteen years of age or in- pable of self- -support because defec- tive, “A ta er Is Considered to be the head of a fnmlly it he Is support- - 1pg one or more persons closely con: nected with him by blood relat(onshlp, relationship by marriage, or if his duty to support such person is based on some moral or legal obligation. w_ Women ‘as well as meén are subject to the tax. o= The combined net 1ncome of & mar: ried couple living together Is assessed. 1 rani sy v S g g | X, for exaumple, the husband -earns $2,000 and the wife $1,006, they will hiave to pay a tax of $20, pro\rldt.d they have no children. A widow, a woman llvlng npnrt from her husband; or a maid is assessed.on her net income above $1,000. “Net income"” means gross income, less certain deductions provided for by the act. In arriving at your net income you are allowed to deduct from gross in- come all expenses actually paid during the year in the conduct of a business, trade or profession. -These include the amounts paid by a farmer in pre- paring his land for a crop and the cultivation, harvesting and marketing of the crop, the cost of seed and fer- tilizer used, the amount expended for labor in caring for live stock and the cost of feed. The farmer may deduct also the amount paid for repairs.to his barn or other farm buildings, but not the dwelling, and for repairs to farm fences, machidery, etc. 'The cost of materials’ for immediate use and’ of .small tools which are‘used up in the ‘Gourse of 8 year or two, such as bind- ing twine, pitchforks, spades, etc,. 18 8 Salaries,” compensation personal services. All profits derived from hnllneu trade or commerce. A Profits from the sale of property ‘whatever. klnd for{ "real or personal. Rents. Interest on notes, mortgages, deeds of trust or other securities issued by individusls, partnerships, ete. Interest on bonds, mortgages, deeds of trust or similar obligations of cor-. porations, joint stock companies or in- surance companies. s Intereést on bank deposits, including savings banks, Income received from flduclnrles, that is, ;amounts received from fin- comes of eSfates, trusts, etc.,-through trustees; administrators or execuitors. Dividends on 'stock, whether ‘re- célved as cash or stock. Only:divi- | dends paid out of earnings or profits accrued since March 1, 1913, are tax- able. Net: rofits; vided and distributed or not. th mines, ofl and.gas. ‘wel 5, patents, ‘copyrights and rnnn chises. Heavy penalties are provided for de- lnquents. ' If you are: late in filing 000 | your return you are-subject to a fine of not less than $20 mnor more. than $1,000, and, ‘in addition, 50.per cent of the amount of the tax due. "For mak- ing false or fraudulent returns: the penalty 1s a fine not exceeding $2,000 or not exceeding one year’s imprison- ment, or both, in the discretion of the court, and; in addition, 100 per cent of the tax evaded. For failing to pay tax when due, which is on June 15, 1918, the penalty 1s an assessment of 5 per cent of the amount unpaid, plus 1 per filing of thelr income tax retn “Don’t ‘delay.” " By prompt actl in the greatest task it has ever under- tnken. the defeat of German - and the uultunhment of [ GIRL. BELL HO MAKE. GOOD ‘ !fiomlnn More an More in Evld.neo_ in Hostelrles in the State of ' wluonlln Rhinelander, wu.—em bell re becoming more and more in \dence in 'hostelries’ thronghout state; accordlng to traveling men, and the new “bnttons" are making: good. on the job, ' When ‘girls replaced ‘boys: In responding to ‘the call of “Front!” At one of.the Tocal hotels here the man- ager of the establishment was at first | Inclined to be skeptical cuncemlng the ability of the feminine workers. Now he is‘a confirmed exponent of the girl | bell-hop plan. PREPARING FOR TRADE WAR _London. its machinery for the ieh many believe:is sure to fol- tow the present war. The new depart- || ‘ment of commercial futelligence will have two main divisions, one for home. and the other for: foreign trade. Not only will‘this department collect information, but it wiil co-operate with’ businéss men in getting their goods Into the markets of the world ahead, If possible, of the other nations’ busi- pess men. —— QUEEN OF THE .BELGIANS cent interest for.each' month.during |: which it remains unpaid. Government Keeps Check. The man who thinks that fatlure to make proper returns might escape un- noticed i{s making a serious error. The government has a checking system by which it will be informed of .delin- quents,” s The task of collecting the revenue to be derived under the war revenue act devolves upon the bureau. of internal revenue. Revenue officers are visiting every county in the Upited States to assist taxpayers In making out their fncome tax returns, The date of their arrival and the location of their office may be ascertained by inquiry of col- lectors - of ' internal revenue. government experts: will furnish you with return forms and answer any and all - questions. as to how they shotld be filied out. Thelr services are offered without cost. You should re- member, however, tlmt tallrgg to see the official who visifs your County does not relieve you of the duty imposed by law to file your income tax within ‘the ‘time prescrlbed Th payer must seek the government, not the government the taxpayer. Every effort-has been made to in- AN AAANAAAPANANNPAPAPPPIINARR B m A amacsnodanasascsanasd " UNFURLS OLD GLORY IN * ALTITUDE OF 20,700 FT. Knoxville, Tenn.—The distinc- tion of being the first to unfurl Old_ Glory on the peak of the highest - mountain in North America, Mount Denali, in Alas- ka, 1s claimed by Robert Tatum of this city. The flag was made by himself out of silk handker- chiefs. y The party of four, of which Mr, Tatum was one, was the first to ascend Mount Denali, and thé second to tttnn an altl- tude of 20,700 feet.- - These | This latest and most unusual pho- tograph of ‘Queen -Hlizabeth of the Belgians, is a' silhouette made at the front, where she accompanies her bus- | band, King Albert, almost all the time, She, like the king, has endeared her self to her suffering people by the for- titude with which she has braved the hnd.lhlpu of war since m:.-m fldll WF‘N'- WHITE HOUSE SERVICE F ter of Secretary and Mrs. McAdoo and granddaughter " of - President Wllson. Food. Go to the Simple Llf;;" : e Contented \Withi Simple : More ‘and more people are begmmng to eheve m thns splendid doctrine. ONE WOMAN SAID--=- = - “I can buy more for a dollar at Schroeder’s store than most anywhere else. His . groceries are the very best and they seem to go the further: Just what it is, I a[ltlll lllmable to say.. The best way to find out is to place your next order_ - with him.” - ; Makes it a‘bomt to serve, to give quaIity and quantity of Sfihmede[s smm the best the' market affords. The lines tl;lat am?act careful “buyers are: b Grocerles. Canned Goods. Vegetables, Fruits, Meats, Flour : Eggs. Butter. cream, Milk, Dry Good, Shoes, Rubbers, etc. Bemidji, Minn. to deliver WOODSTOCK Type- We Are Prepared writers promptly if orderedpat once. . The. Woodstock ‘Typewriter. ipany_has broken all records, and in spite of war conditions has increased its output over three times in six months, in order to meet the growing Business demand for this popular machine. Thousands of business firms are thankful to the Woodstock a8 the machine of thé hour; a standard, 42 key Typewriter, endorsed by the best operatomethmg better at the time of greatest need; A Friend Ii . INVESTIGA TEfOrder Now to be Sure Phone 922 BEMIDJI PIONEER Bemidji Defective