How Individuals Are To Make Returns Required By New United States Income Tax Law Shown By Forms Received in Harrisburg To-day; Will Require Very Careful Study Every Citizen of the United States and All Foreigners Residing Here With In comes of $3,000 Affected HEAVY PENALTIES FOR VIOLATING PROVISIONS Filled in Forms Must Be Filed Not Later Than Thirty Days After March 1 of This Year The first, forma for the collection of Dcame tax under the new law, as It Iffects the Individual, were received In Harrisburg to-day. The forms are herewith reproduced, as are the follow ing Instructions which accompany Uicm: 1. This return shall he made by every litlsen of the United States, whether residing: at home br abroad, and by fvery persons residing in the United States, though not a citizen thereof, having a net income of $3,000 or over for the taxable year, and also by every nonresident alien deriving income from property own Ad and business, trade, or profession carried on in the United States by him. 2. When an individual by, reason of minority, sickness or other disability, nr absence from the United States, is unable to make Ills own return, It may be made for hiin by his duly authorized representative. 3. The normal tax of 1 per cent, shall be assessed on the total net income less the specific exemption of $3,000 or M.OOO as the case may be. (For tho pear 1913, tho specific exemption al lowable Is or $",333.33, as the rase may be.) If, however, the normal tax has been deducted and withheld on .any part of the income at the source, or if any part of tho Income is receiv- Pd as dividends upon the stock or from the Met earnings of any corporation, ptc., which is taxable upon its net In :ome, such Income shall be deducted from the individual's total net Income for the purpose of calculating the amount of income on which the indi vidual is liable for the normal tax of 1 per cent, by virtue of this return. (See page I, line 7.) 4. The additional or super tax shall be calculated as stated on page 1. 5. This return shall be tiled with the Collector of Internal Revenue for the tlistrlct in which the individual resides If he has no other place of business, otherwise In the district In which he has his principal place of business; or In case the porson resides in a foreign country, then with the collector for the district in which his principal business Is carried on In the United States. C. This return must be filed on or before the first day of March succeed ing the close of the calendar year for which return is made. 7. The penalty for failure to file the return within the time specified by law Is S2O to SI,OOO. In case of refusal or neglect to render the return within the required time (except in cases of sick ness or absence), 5o per cent, shall be added to amount of tax assessed. In case of false or fraudulent return, 100 per cent, shall be added to such tax, and any person required bv law to make, render, sign, or verify aiiv return who makes any false or fraudulent re turn or statement with intent to defeat or evade the assessment required by tills section to be made shall be guilty of a misdemeanor, and shall be. fined not exceeding $2,000 or be imprisoned not exceeding one year, or both, at the discretion of the court, with the costs or prosecution. 8. When the return is not filed with in tiie required time by reason of sick ness or absence of tho individual, an extension of time, not exceeding thirtv days from March 1, within which to file such return, may be granted by the collector, provided an application there tor is made by the individual within the period for which such extension is desired. '.i. This return properly filled out must be made under oath or affirma tion. Affidavits may be made before nny oftlcec authorized by law to ad minister oaths. If before a lustlce of tiie peace or magistrate, not using a seal, a certificate of the clerk ot' the court ps to the authorltv of such of ficer to administer oaths should be at tached to the return. 10. Expense for medical attendance, store accounts, family supplies, wages of domestic servants, cost of board room, or house rent for family or pe ' sonal use, are not expenses "that can be deducted from gross Income. In case an Individual owns his own resi dence he can not deduct the estimated value of his rent, neither shall lie be required to include such estimated rental of his home as income. 11. The farmer, in computing tiie net Income from his farm for his an nual return, shall include all moneys received for produce and animals sold, and for the wool and hides of animals slaughtered, provided such wool and bides are sold,and heshall deducttliere from the sums actually paid as pur chase money for the animals sold or slaughtered during tne year. When animals were raised by the owner and are sold or slaughtered he shall not deduct their value as expenses or loss, ire may deduct the amount of money actually paid as expense for producing any farm products, live stock, etc. in deducting expenses for i epairs on farm property the amount deducted must not exceed the amount actually expended for such repairs dur ing the year for which the return is made. (See page 3, Item 6.1 Tlia cost of replacing tools or machlnerv is a deductible expense to the extent that the cost of tii© new articles does not exceed the value of the old. I-. Tn calculating* losses, only such losses as shall have been actuallv sus rti&wii e am .,191 .. *dd**s« J " ■ ■« IN FULL } •r»L OF " I OFFICI* *»■ taking AFFIDAVIT. — (Official capacity.) 532-I*s-14-20M-9530. (SEI INSTRUCTIONS ON BACK OF THIS PAGE.) WIILL RATE LIKELY TO BE NINE AND A IF [Continued From First I'ago ] course, that the mill rate will ho based. Making Up the Budget The procedure for making up the budget this year will differ from that of previous years. Heretofore the city clerk issued a call to the various de partmental heads for the estimates on the amounts necessary to conduct their work for the year. This was after the general appropriation ordinance had been offered in skeleton form and turned over to the subflnance commit tee. The estimates were then pared according to the amount of money that would have been available. Under the form of government the Councllmen who are the heads of the departments will submit their own es timates and thresh out the general ap propriation ordinance themselves. Then the mill rate will be fixed, with reference to the re"enues and the ex penditures. City Commissioner Bowman's sal ary has already practically been saved by the dWnlssal of the superintendent of the department and in other ways. Jn fact he has saved considerably more than this in his own department. And following the usual custom It is probable that his salary will be paid from the departmental revenues. Tim ItiHlg-ctA In addition to his salary, the budget for the department of public safety will include the water, health with the plumbing Inspection, building in spection, telephone service, city elec trician anil street and office lighting TANUARY 7. 1914. items. The maintenance for the park and fire departments will be Included in Commissioner Taylor's budget, while Commissioner l,ynch will have to pre pare for the expenses Incident to the street department. It is understood that in view of the additional mileage of streets Air. Lynch will ask for more funds for that particular department. Commissioner Gorgas' appropriations will Include the city treasury, the con trollershlp, collections of license fees, for the board of tax revision and his own clerk. The mayor, of course, will look after the sealer of weights and measures and the police departments. Council sat for the first time yester day afternoon as a board of tax revi sion and appeals. The meeting was held just after council meeting and was called largely for the purpose of considering the increasing of the valu ation of the Board of Trade bui.dlng. At the 1913 triennial assessment the building was valued at 142,330,' but upon appeal from a committee the value was reduced to $25,000. This was on the ground that the building was usual for quasi-public purposes. Since the abolishing of the Board of Trade and the sale of the building to the Commonwealth Trust Company, the purposes In question falls—and at yesterday's meeting the valuation was put back back again to $42,330. EI/ECT OFFICERS Members of John Harris Council, No. 174, Junior Order United Ameri can Mechanics, elected the following officers: Councilor, Robert M. Houseal; vice councilor, Ray M. Peters; assistant recording secretary, Ed. E. Fisher; warden, K. Wells: conductor, Richard K. Hainer; Inside sentinel, G. W. Toomey; outside sentinel, Paul W. Stouffer; trustees. William H. Painter. William E. Pugh and William Alien; chaplain. William Hare; recording secretary, Albert M. Hamer; treasurer, Harry R. Arment. This Is Just a Little Marriage Boomerang When a Harrlsburg couple went to Sunbury yesterday to be married, just to even things up a Sunbury couple came to this city to wed. as following "special" from Sunbury attests: Sunbury, Pa., Jan. 7.—John J. Malley, of Harrlsburg, a store manager, and Miss Edna M. Drumm, daughter of John Drumm, a Pennsylvania Rail -1 road engineer, were married here tins morning. Following a honeymoon trip they will live In Harrlsburg. H. F. Snyder, a prominent Sunbury merchant, and Miss Jennie Nevln, ono of Sunbury's best known ladles, were married at Harrlsburg on New Year's Day, announcing the fact to-day. MEETINGS GROW IN INTEREST The revival services now being held at the Church of Christ, Fourth and Delaware streets, are growing in In terest and attendance nightly. Evan gelist Campbell Is preaching strong Kospel sermons that are being heard with rapt attention, and Professor Kock is delighting every one with his fine chorus and excellent leadership. The remainder of the company, Mr. and Mrs. Mlnges and Miss Minges, will reach the city to-morrow morning and Mr. Minges will preach at night. DECLARE DIVIDEND At a meeting of the board of di rectors of the Security Trust Company yesterday a semiannual dividend ot 2 per cent, was declared. STEAM BURNS MAN Edwin H. Beck, of 1321 gwatara street, had his left foot and ankle burned this morning at the Ruther ford yards from escaping steam on his engine. Beck was treated at the Harrisburg hospital. 9