The Seattle Star Newspaper, February 15, 1922, Page 7

— Income Tax Facts Heavy Penalties Under 1921 Law. Can Get Permit to File Return Late. Required to Give receipt if Desired. Checks Received in Payment. THE SEATTLE STAR ! Contestant ) Reel Romance Is Real One in “Penrod’’ Heavy penalties are provided by, the revenue act of 1921 for failure or “willful refusal to make @ required income tax return and pay at least one-fourth of the tax on time—on or before Marvh 15 if the return ts filed on @ calendar year basis, If a taxpayer makes his return on! the basis of a fiscal year Jt should | be filed on or before the 15th day of the third month following the close of the fiscal year, For failure to file a return on time | which the taxpayer lives or has his @ taxpayer becomes liable to a pen-| principal place of business, setting alty of not more than $1.000 and a further penalty of 25 per cent of the amount of the tax, unless he later files @ return and it is satisfactorily shown that the delinquency was due to @ reasonable cause and not to will. ful negtect. For willful refusal to make a re turn and pay the tax on time a tax- payer becomes subject to a fine of not more than $10,000 or one year's imprisonment, or both, together with the costs of prosecution, and a penalty of 25 per cent of the amount of the tax. If any installment is not paid when due the whole amount of the tax due and pay: able upon notice and demand by the collector, and if not paid within 10/ days after such demand a 5 per cent Penalty accrues with interest at the rate of 1 per cent @ month until ‘When @ return ts made tn good | faith and an understatement of the | amount of the tax therein is due to no fault of the taxpayer, no penalty attaches, but interest attaches to the amount of the deficiency at the rate of one-half of 1 per cent per month. If the understatement is due to|the offices of collectors of internal megligence or to intentional disregard ef authorized ruts and regulations with knowledge thereof, but without | intent to defraud, there is to be! added 5 per cent of the total amount } War veterans will of the deficiency, plus interest at| Aguinaldo, Filipino insurrection lead ness. He was sentenced by the court er, to attend the 24th annual gonven-|to take his wife to church and the the rate of 1 per cent a month from} the time the tax was due. | extension had been granted. If the understatement in false with intent to evade the tax the penalty is & fine of no’ than $10,000 or e year’s imprisonment, or t h, to] wether with the costs of mn and 50 per cent of the totw nt jof the deficiency which is added by Assessment to the tax } If for any reason a Teturn can not | be filed by the due date, application may be made to the colletor of in- jternal’ revenue of the district in forth the facts as to the taxpayer's inability to fike on time. | Upon showing a reasonable excuse, such as absence, tilness, eto., the col- | lector may grant an extension of time, net to exceed 30 days, in which to file the return, If further exten. sion of time ts required, application must be made to the commissioner of internal revenue. The commissioner may grant an extension on a reasonable cause shown, not exceeding six months, When the payment of a quarterly in- stallment is postponed at the request of a taxpayer there is added as part of such Installment, until paid, inter. eat at the rate of one-half of 1 per cent a month from the date the in. stallment would have been due if no Enid Metcalf. N. 35th. contest. Entries tn The be called by telep gard to moving pie iCotumbla cameraman is going Collectors, tf request ts made, are | MAke: or printed receipts for income, ex cese-profits and war.profite taxes, stating the amount paid and the par. tleular account for which such pay- ment Was made. Payments may be made either at content editor, be made Thursday afternoon, front of The Star office, reevnue or branch offices, either in ” ate Fi uy cash or by money order or check. ENTENCED TO LOS ANGELES. — United Spanish CHICAGO. - tion to be held here in August, movies once cach week of Household Appliances - 6 Dinner Plates 6 Dessert Plates 6 Breadand-Butter Plates Demonstrations Until Saturday _ FIFTH AVENUE AND PINE STREET : . THE HOUSEWARES SHOW THE interest of visitors to the Show is about equally divided between the thirty-odd attractive exhibits, exploiting the latest ideas in household appliances, and the many tables laden with | staple housewares at unusually-low prices. The Show continues until closing hour on Saturday. | “OLD ENGLISH” BRIGHTENERS At Unusually-low Prices “OLD ENGLISH” FLOOR WAX, in one-pint or pound cans, 60¢. “OLD ENGLISH” BRIGHTENER, PINT CAN, 55c: A liquid preparation for cleaning, polishing and preserving Floors, Furniture and Woodwork. It does not color or darken the wood. During the Housewares Show, 55¢ the pint can. “OLD ENGLISH” FLOOR WAXER AND POL- ISHER, $2.50: This Waxer and Polisher (as pic- tured) we are offering with a small can of wax and full instructions as to its use, for a very low price, $2.50. —THE DOWNSTAIRS STORE Nickel-plated Tea Kettle $1.75 A solid copper Tea Kettle of good weight, heavily nickel-plated. Has a capacity of 6% quarts, Strongly made end well finished. An excep- tional value at $1.75. In a Remarkable Offering, Thursday : e 52-piece China Dinner Services Special $18.50 HOICE of two handsome border decorations, as sketched, in these Imported Dinner Services—- a striking arrangement of black over gold and a dainty floral fes- toon design of roses and forget- me-nots, The 52-piece Set, ser- vice for six persons, consists of: 6 Tea Cups and Saucers 1 Covered Vegetable Dish 1 Open Vegetable Dinh 6 Coupe Soup Plates 6 Fruit Saucers 1 Sauce Boat Exceptional values at $18.50. 97-piece Sets in these decorations, special $31.50. She is 18! ° rman years old and resides at o09| BEEKEEPERS Mise Metcalf is a re-| cent entry in The Star-Colum- bia Gladys Walton Flapper Star-Columbia. | Gladys Walton flapper contest will! today in re ‘en which the If you did not send in your required to give to taxpayers written | (lephone number when submitting | photograph, call Main 0600 today sure and ank for the Gladys Walton Motion pictures of Gladys Walton jand all the “flapper” contestants will GO TO MOVIES Joseph Novick was invite Emilio|charged by his wife with drunken ICK & NELSON’ Har after he went to California to enter pletures in 1920, following the death of his brother, Robert Harron, a great film favorite. ickford in “Thru the |Back Door,” and this leads us to be lieve that Little Mary might have |made the match, Marjorie, you | know, is Mary's very best woman | friend, | Harron and Miss Daw fel tn love! while they were making love for the} movies—what could be more ro mantic? And now In tne spring {tts old |ahoes and rice for them. | WILL MEET) Washington State Beekeepers’ as- sociation will meet in their annual convention at (oe ¥, M. C. A. audi torlum, Febrwary 16 and 17, | Ventures of the convention wit be | lan address, “Marketing Honey,” by | [HL ©. Sleek, of the firm of Botsford: | Constantine Co, advertixing coun | sellors, and a period devoted to the telling of amusing bee experiences and stories by members | Other subjects to be discumed are: Ree equipment and general manage- lmrent; packing and marketing; bee dineases: spray potsoning and preven- tion, and legistation against Inferior grades of imported honey. to in | FUNERAL SERVICES for Mra. Mabel J. Stewart, 45, a resident of Seattle for 16 years, who died at her home Sunday, will be held at the Dutterworth Undertaking Co, at 2 Pp. m. Wednesday. Mrs. Stewart is survived by her husband, T. H. Stewart, and seven children, 1 FLOUR SIFTER 25c Substantial Tin Flour Sifter —an almost - indispensable kitchen sory, featured at a very low price+25¢. HARDWOOD ROLLING PIN 25c An exceptional value in a Hardwood Rolling Pin with re volving handle, smoothly fin- ished throughout. The roller is 17% Inches long over . all. Price 25¢. D5¢ pair. HARDWOOD SALT BOX 25¢ Wall Salt Box of natural-fin- ish hardwood, In attractive de- signs, with hinged cover, smoothly finished throughout. A very unusual value at 25¢. ~THE DOWN STORE STAIRS 2 Platters 1 Pickle Dish 1 Sugar Bow! 1 Creamer —THE DOWNSTAIRS STORD 25 Sequined Costume Tunics Featured for Thursday Special $8,775 Hach SIMPLE under-slip of silk serves to convert these sparkling Tunics into the handsomest of evening frocks. They are in the favored panel styles, all- black, black-with-emerald and black-with- sapphire—on black silk net. Special, Thursday, $8.75. Extra-size Blouses In Georgette and Crepe de Chine Low-priced at $4.95. New Spring Ginghams Attractively Priced WEALTH of lovely colorings in interesting plaids, stripes arid checks, featured in the New Ging- hams for Spring and Summer Tub Frocks. Plain Ginghams in matching colors are available for trim- ming purposes. DOMESTIC GINGHAMS, 27-inch width, with checks predominating, shown in fifty different patterns, at 20¢ yard. STANDARD DRESS GINGHAMS, 27-inch width— plaids large and small, tiny checks of Blue, Pink and Lavender, and many novelty effects—ninety patterns to choose from at 25¢ yard. FINE DRESS GINGHAMS, 82-inch width, include many new styles and weaves; with particularly at- tractive pieces in Pinks, Yellows, Greens, Tans and Reds. In two groupings, at 30¢ and 35¢ yard. Women’s Heather-mixed Hose N attractively-low price for these Stockings, which are strengthened with wide hemmed top, rein- forced heel and toe. heather mixtures. Sizes 814 to 10, 50¢ pair. Silk-and-Wool Hose, 95c Pair ILK-AND-WOOL Seamless Hose, with very elastic hemmed top and reinforced heel and toe, in brown mixtures with shadow stripes, Sizes 9 to 1014, at Special $3.95 pair. FREDERICK & NELSON FIFTH AVENUE AND PENE STREET , THE DOWNSTAIRS STORE A New Showing of $4.95 KILLFULLY cut to give long lines, and mr a large in sleeve an arm-eye, these Blouses are especially designed for full fig- ures, Plain tailored styles for those who prefer them, also dressier models with hand- embroidery, beads or insets of Venise-pat- tern laces—in White, Flesh-color, Mais, Bisque, Navy, Brown and Black. Sizes 46 to 54. --THE DOWNSTAIRS STORE tions. end. —THE DOWNSTAIRS STORE 50c Pair Drop-stitch style, in brown —THE DOWNSTAIRS STORE A Purchase of 600 Men’s Shirts Special $1.15 Thursday Men’s Lisle Sox Percales—Twills—Reps— Oxford Cloths Stripes and Novelty Patterns. Generously cut and well- tailored. Sizes 14 to 17. Priced so low as the result of an advantageous purchase. On Sale Thursday, in the Down- stairs Store, special $1.15. Men’s Brown Calf Shoes Special $3.95 Pair JST 135 pairs to sell at this very low price—staunch Shoes in seam- less pattern, as pictured, of heavy brown calf, with substantial oak- tanned leather soles. Widths A, B and C —THE DOWNSTAIRS STORE Sizes 6 to 11. ing facing on band, to form favored color-c One may begin the season early with a smart Sailor, and wear it with full assur- ance of smartness right through to the Very interesting displays in the Downstairs at $2.95, $3.95 and $5.95. Corduroy Breakfast Robes Special $4.95 ASHIONED of soft-pile wide- wale Corduroy, this Breakfast Robe, as indicated in the sketch, is in comfortable coat style with large shawl collar. Pansy and Copenhagen-blue. Special $4.95. —THE DOWNSTAIRS STORE New Crepe and Taffeta Frocks The Foremost Silks of Spring At $16.75 ANY variations of the full- skirted Basque Frocks 80 important in Spring fashions are ~ in this new group of Frocks, — finding crisp taffetas ideal for © their development. Cord shir- rings give the distended hip effect to many, and they make frequent use of shirrings, stiteh- ings, flowers and petals of self- Dress sketched suggests their material -as trimming. color embroideries and composition girdles— — many of them appropri- ate for afternoon wear. A very interesting offering at $16.75. —THE DOWNSTAIRS STORE —¥ New Straw Sailors For Wear with Tweed Suits and Top Coats $2.95 $3.95 $5.95 | OUGH Straws with] high gloss, in very | smart straight-brim blocks | ~ ~—Roll-brim Sailors in no elty straws and c i tions of two wea’ flexible-brim Milans © Hemp Straws—in sometimes with contrast-{_ ‘ In Cherry, Special 19c Pair HESE low-priced Sox are of a_ serviceable-quality lisle, strengthened with dou- ble sole, toe and heel—in Black, Cordovan and Navy. Sizes 914 to 1114, Special 19¢ pair. —THE DOWNSTAIRS STORE