Evening Star Newspaper, March 1, 1931, Page 41

COMMISSIONER BURNET EXPLAINS INCOME TAXES Declares Intention of Bureau to Collect From Illegal Incomes in Address in Forum. ‘The full text of the address by David Burnet, Commissioner of° Internal Revenue, L‘} the H:’uenu Radio Forum, arranged The Star, and broadcast over Station and the ©coast-to-coast network of the Columbia Broadcasting System last night, is as follows: Ladies and Gentlemen: this program, which has been by e Washington Star in ration with the Columbia n:mt« uet of taxation is usually dry as dust. Let me assure you with all of the power at my command that the matter of Federal taxation is not as dry as dust. On the contrary, it is one of the most vital, vibrant questions before the country Our files hold sto- detall, would rival any mystery or de- tective story ever penned, whether it be one of fact or fiction. On Ject I shall touch later in my address. In order that you may understand more thoroughly the work of the Inter- mechanics of placing in your hands a form for making out your income tax return in itself is interesting. To ‘with, over 16 carloads of ordered last Summer to quired number of tax Returns Refleet Activities, Many and varied activities in this nd of ours and its reflected in the e tax return. Let us visualize some of the things which would interest you in your new job as commissioner. A miner is at He is busily extracting or coal, usi t and ma the cost of wi its way into the also earning, , sufficien b!nmll{lnmbm army of taxpayers. An airplane soars aloft. Its intrepid crew is seel & new aititude or endur- ance record for the glory of aviation and & just mm‘ehry uwnrdd“ whlch.z'ln; taxable In the returns of the great transpor- tation companies we need but little imagination to read in the figures and statements the romance of the “iron horse,” the swift motor bus and the flashing airplanes, all conveying us hither and thither and contributing | their share to the support of the Gov- ernment, Every child born in this country may | affect the return of its parents, Con- gress having provided a $400 credit for | each dependent under 18 years of age. A similar credit is allowed for every g:nn dependent upon the taxpayer for or her chief support, if such person is mentally or physically defective. The term “mentally or phnlulliudefeetln" includes not only cripples, but persons in 1ll health and the aged. Exemptions Allowed. Every marriage may be reflected in the income tax returns, and, although 1 hesitate to mention it. divorces also. The personal exemptions are $1,500 for single persons and $3,500 for mar- ried persons living together. Divorcees and wedded couples separated by mu- tual consent, are considered as single individuals for the purpose of the in- come tax. and each must file a return if his or her income is $1,500 or more, or the gross income is $5,000 or more. In this connection, aliony is not de- ductible in the return of a taxpayer, nor is it taxable income in the return ©of its recipient. ‘The Great Reaper enters the picture time to time, his visits causing changes in the filing of income tax re- turns. you are in- to|and ean deep under the earth's surface.|the in ore | won. And here I pay tribute to another Governme commercial traveler re to nomeland from the Orlent parsiases |2 Internal tax and in others secure for him a refund of rn of the amount paid. I feel sa. e“l:n d&clgl‘n: that u‘xe cor- rect prepara verage income tax return is not s difficult problem. You, of course, recognize that. the in- come tax form—1040A for individuals whose net income is $5,000 or less, and form 1040 for individuals whose net in< come was in excess of $5,000 or was derived from a business or profes- sion—must comprehend all of the activities in which taxpayers all over the United States are engaged. But the form is easily understandable filled out accurately and completely with a little thought and care on the part of the taxpayer, It is of the utmost 1mFumnce that the name and address of the taxpayer be legibly written. When Fou consider the Jt.hwu?da in the Smith, Brown and ones amily you can readily under- stand that to give the name and initials and the street importance. address is of the greatest If, after reading carefully the instructions on the form, you need aid in the preparation of your return,|5® call for it at the office of & collector or deputy collector—and my friendly advice to you is to make that call as soon as possible. But first read the instructions. Many errors discovered by the bureau on the face of the re- turn easily could have been averted had the taxpayer exercised ordinary care in computing the amount of tax due. Payment of the exact amount Y s::’ is & desideratum of both the bureav taxpayer, May I also request with great earnest- ness that the records DAVID BURNET. _ Washington. The plan is to “bring Waseington to the taxpayer rather than the taxpayer to Washington.” In va- rious cities throughout the United States are located the offices of internal revenue agents in charge and the col- lectors of internal revenue, each so or- nized that every issue raised in the audit of an income tax return may be promptly and efficlently disposed of at & point convenient to the taxpayer. Branch offices established at various points throughout the divisions under the supervision of an internal revenue agent, some of which cover many miles of territory, offer additional points of contact. The result has been to sim- plify procedure and thus expedite the final closing of the returns and effect prompt settlement of income tax dif- ferences. The taxpayer is enabled to ad- just his income tax differences with the Government's representative in his Washingioh ad s attendan; expenses, an atten expenses. AiSo he is afforded the satisfaction of keep | personal contact with an officer who now a reference to & part of the the Buresu of Internal Revenue the bureau itself seldom refers, but concerning which you, as commis- sioner, should be informed. You re- { | ceive & telegram which informs you that a Midwestern city a man whose name notorious clique—and branch of the nt, the Depart- ment of Justice, which, under the able administration of Attorney General Mitchell and his assistants, has given to the district attorney the support and encouragement necessary to succassful tion. It is revealing no secret say that the end of this not yet. Income from illegal transac- 'd to be the main source of revenué of this gentry—is taxable in- come, It is the purpose of the Bureau Revenue to use every means 8 him and a stenogra has a knowledge of local conditions. And now, assuming my role as com- mmxme; and addressing ‘yoou a8 t,nuxfi payers, “;" upon you take advantage the facilities offered by the Bureau of Internal Revenue in effecting & correct settlement of your income tax. It is your desire and that of the bureau that you pay not one cent more or less than the amount due. Approximately 12,000 employes are working toward this end. Let me re- peat that if you need ald in making out your return, it is furnished you without cost at the offices of collectors of internal revenue and deputy col- lectors. If, later, when the return is audited, & question of Accuracy arises, whether it be a matter of an additional assessment or refund, the office of a collector of internal revenue or an internal revenue agent in charge is available for advice and assistance. You will meet with a courteous reception and fair dealing. I believe that tax- payers having business with the bureau at Washington will agree that the same atmosphere prevails here. A taxpayer once told me that he had walked around the building twice before he could gain the courage to enter. “I expected,” he said, “to see the commis- sioner on a raised dais, with all the heads of the various divisions around pher taking down every word I uttered. It's such a relief to have to face only one person.” His case, & simple one, was quickly ad- justed to the s. tisfaction of all persons con . No honest man need be afraid of the Government, of which he is a part, Promises Best Services, And now that have been in my job for s few minutes, you have had time to visualize some of the things that go into the making of an income tax return. Beneath the sciences, professions and trades which to make up the business of the world. With the approach of the Ides of March, let me assure this army of taxpayers. that it is our purpose %o offer you that which you have every right to expect—the best service at our command. Look upon us, if you will, tax returns at one time performed in not merely as tax collectors, but as friends. That we truly want to be. I thank you. Political School in Great Britain Termed Key to (Continued From First Page. . Portugal and some of South American countries are ex- class. alternative is to educate After all, this is the only considered for the fu- matter of controversy te the elector; not the means but the end. There are many difficulties, flu of which is the great extension of the electorates in recent decades. With the notable exception of Prance, woman suffrage is almost uni- versal. Manhood suffrage is now, with unimportant exceptions, universal, Finds Press Wanting. “Another difficulty which presents itself is the deficiency of the press. The growth of the sensational press, the rise of the newspaper magnate and the development of chains of newspapers have all contributed to making it more difficult than ever to enlighten the pub- le on politics. In naynoplnlon the press falls to report political affairs in any extended manner, with such exceptions as the London Times, the New York Herald Tribune, the New York Times, the Baltimore Sun, the St. Louis Post- Dispatch and a few others. “In the United States there are few newspapers that report politics and in- ternational news in any degree of full- ness, and if an electorate is to be edu- cated it must know what is going on in the world. “A few generations ago, when suf- frage was restricted in England, the voters were educated and they read the best newspapers which contained nothing much besides politics. Now the situation is reversed, with a ma- Jority of the voters reading papers which do not attempt to record accu- rate political news. Propagands Bureau Cited. “Pcrfection of propaganda methods since the war has also made it difficult this same high development of the power of suggestion and the exercise of censorship has been taken over by po- litical parties. “One of the most active propaganda bureaus in the world today is operated New Era by Expert power nor finances to carry on such ‘worl k. “A member of Parliament or of Con- can do something toward inform- g:-nu electorate of what is going on, but his personal reach is limited. His time is or should be fully occupled with legislative dutles, and his constituency is more than often far too large for one man to fill the need. This is especially true in the United States, where a member of Congress may sit for as many as 225,000 people and a Senator for a State. “Obviously, the political party is the only organization fitted to bring about a truly democratic government, It has the organization, finances and it reaches all the people. On the other hand, the political party is handicapped by the likelihood of its bring biased, but here is & qualification worth consider- ing. A political organization need not be wholly unbiased; all that can be ex- pected is that it be reasonably unbiased. ‘The modern political party will have to try to be reasonably unbiased. It must | be biased to a certain extent or the average voter will not be able to under- stand the facts. Parties in Best Position, “The political party is in & position to educate the electorate, to engage social and economical experts to con- duct research and to find and select facts. These experts can give a certain | scientific tone to politics, as is the case today in England. “The British parties have in the last few years been experimenting with this sort of thing. They have established various kinds of schools, which consist mainly of series of lectures which may be attended by any one, regardless of party affiliations, on payment of s small ‘These schools have a certain holf day atmosphere, with social and recr ous instruction. They are held at the seashore or resorts during the holiday month of August, or if in the Winter they are combined with dramatics, dances and the like, “A characteristic of these schools is at after each lecture opportunity is provided for a question and discussion period by the members. Another cha and Cottages Sulphur Speings W Y. ile gy political oratory, and adopt & far more scientific yiew and more objective manner. The British schools have al- ready af ed a reasonable degree of impartiality.” British Activities Listed. Dr, Starr listed the educational ac- tivities of British parties as (1) classes for training in public speaking, (2) study circles and correspondence course, (3) single lectures and courses of lec- tures, (4) Autumn and Wintr week end lecture schools, (5) locally organ- ised Spring and Summer holiday sehools and (6) a permanent college. The chief purpose of these schools, he said, seems to be the training of persons for active party work, but they undoubtedly have the further purposes of training a considerable section of the general public in current politieal, social and economic problems and in aiding the research work of the party by encouraging lectures and discussions which may result in the formation of | Bo party policy on a sclentific bas “None of these educational activities is undertaken in a true ademic spirit,” he said. “There is always—and frank] a bias in favor of the rfly principles. Nevertheless, I have found that the political schools attain a stand- ard of “academic objective infinitely higher than that characteristic of ordi- nary political propagand: Old Devices Still Used. “The rrlu:h parties’ research activi- tles také two main forms. First, there is the work of the bureaus of research and information which are somewhat simalar to American legislative refer- ence bureaus and departments of mu- nicipal research. All parties now have such establishments. Second, there are committees of inquiry on the model of royal commissions, presumably made up of experts, which collect facts and formulate policy. The research and educational activities are closely re- lated. “As far as making a successful in- tellectual appeal to the voters is con- cerned, the results of the British schools are negative. The schools reach a great number of people, but they are invari- ably party adherents. When it comes to & question of converting the apathetic mass of voters the old devices of cam- paigning are resorted to. The last gen- eral election was fought on a lower plane than any other recent one be- cause of the infusion of great sums of money and the increase of the elec- torate. It is significant, however, that numerous of authority insist that the character of election cam- paign should be elevated. Number of Schools Inadequate. “As far as it has gone the British system has been to educate the public indirectly through the party worker, the party candidate, his agent and the canvasser. ‘There are not enough schools to begin to educate the public as & whole. This may suggest that this is as far as they will ever get because of the magnitude of the problem. “But the schools compose only a minor part of the news steps which are being taken h{ the parties. The research organizations are extensive and vastly important, because they bring together a great many facts which would otherwise be unknown. Paid ex- perts are employed and each party has its research bureau. “The most expensive piece of collec~ tive research which has been made by one of the parties is the industrial sur- vey conducted by & group of advanced Liberals. The results of their research were published in a large volume called ‘Britain’s Industrial FPuture,’ and this volume has had some circulation in the United States. It is probably the best RESORTS. ATLANTIC CITY, N. J. mmumwnum—_ A CITY'S NEW. EST, CENYRALLY LO- A’ FIR HOTEL FIREPROOF GARAGE B. LUDY, M. **Ship’s Deck” Atop olten Maner One of rhe Finest Holels ~ In Atlantic City SPECIAL LOW WEEKLY RATES Maryelous cuisine: You'll en 5 4 H ¥ E g i i HEH i EE Ei §3g it AL ,% | i g : i ] 5] a o -3 g which was established in 1928, Conservative party now conducts exten- slon courses in various parts of the country from Bonar Law College. Work of college standard is given. Sees New Party Needed. In the United States, Dr. Starr sald, the political parties have only propa- ganda bureaus, which operate unt the old system of intensive and irresponsi- ble campaigning. The inv ting commissions which President Hoover mission members were appointed by a public official and the commissions served in the same manner as a con- gressional committte, “This plan of education and research now in use in England could be started by the old parties in the United States,” Dr. Starr said, “but one can hardly con- ceive of them doing it. It will remain for a new party to start in a small way and gradually work itself to the top by convineing people of its platform and licies. Perhaps this new party will ve its start in the universities, but from whatever source one must come, t road forever.” not a third party advocate him- self, Dr. Starr belief that Prof. the one to ition of such & party. lans to write a book on u::ul;lnbjm w‘- his research is the ht be RESORTS. ATLANTIC CITY, N. J. Aclantic City erdad -~ - g Live on the Boardwalk The nickerbocker CORNER OF TENNESSEE AVENUE Offers the advastage of a beach-fromt room ot retes as low as you will pay for desirable secommedstions off ihe Boerdwalk. GALEN HALL ATLANTIC CITY Estravaganse FINE m:'nnn UP where life is stirris —at the very outpost o today’s fr::tyier. Alaska and its “longest summer days”. Grizzly mountain ants ini the clouds. Rivers fed by ice-fields ten thousand years old. BANFF ENROUTE Blue-hazed forests. Raspberries, purple- blue lupin and daisies. 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