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INCOME TAX RETURNS DUE Business Men, Farmers and Wage Workers Must File Schedules of Income for 1919. MARCH 15 LAST FILING DATE Net Incomes of $1,000 or Over, if Single; or $2,000 or Over if Married^ Must Be Reported. The Income Tax imposed by Act <*f Congress on earnings of the year 1819 is now being collected. Returns under oath must be made en or before March 15 by every citizen and resident who had a net income for 1919 amounting to: $1,000 or over, if single; or if marlied and living apart from wife (or iMsband); or if widowed or divorced. $2,000 or over, if married and living with wife (or husband). The status of the person on the last fay of the year fixes the status for 'the year with respect to the above acquirements. Under any of these circumstances a return must be made, even though no tax is due. ~ mnof /innelHoT" QU5UQ11U tlUU WUC UiUOl \.vuo?uv? the income of both, plus that of dependent minor children, in meeting this requirement; and, if sufficient to require a return, all items must be dhown in a joint return or in separate returns of husband and wife. A single person with minor dependents must include the income of such dependents. A minor who has a net Income of |1,000 or more is not considered a dependent, and must file a separate return. Personal returns should be made on Ttorm 1040A, unless the net income exceeded $5,000, in which case Form 3040 should be used. Residents of South Carolina should ffie their returns with, and make payments of Income Tax to, Duncan C. Heyward, Collector of Internal Revenue, Columbia. How to Figure Income. The best way to find out whether eee^must file a return is to get a Form 1040A and follow the instructions printed on it That form will serve as a reminder of every Item of income, sd if a return is due it tells how to ?>nr\opo onrf flip ft* ?*VF"*V If in doubt on any point as to income er deductions, a person may secure free advice and aid from the nearest Interi nal Revenue office. Guesswork, estimates and other hit r-miss methods are barred'when a person is making out his Income Tax return. Accuracy and completeness must to insisted upon. The return is a worn statement As such it must be orocgh and accurate. Salaried persons and wage earners must ascertain the actual compensation received. Overtime, bonuses, shares in to profits of a business, value of quar\ters and board furnished by the em9loyer and other items which are compensations for services must be included. It must be borne in mind that compensation may be paid in other forms . Ann in cash. , A bonus paid in Liberty Bends is taxable at the market value ef the bonds. A note received in payment for services is taxable income at Hi face value, and the interest upon ft Is also taxable. Other Returns Due. Bvery partnership doing business in toe United States must file a return en' Form 1065; and every personal service corporation must file a similar * mum. Corporations must file annual retarns on Form 1120. Trusteer executors, administrators aad others ac.!ng in a fiduciary capacity are required to file returns. In some cases, Form 1041 is used; in others. Form 1040; and still others, returns on both forms are required. Information returns, on Forms 1099 aad 1090, must be filed by every organization, firm or person who paid, s during 1919, an amount of $1,000 in salary, wages, interest, rent, or other fixed or determinable income to another person, partnership, personal service Corporation or fiduciary. These information returns should be forwarded directly to the Commissioner j ef Internal Revenue (sorting division), Washington, D. C. INCOME TAX IN NUTSHELL WHO?Single persons who had net income of $1,000 or more for the year 1919. Married couples who had net income of $2,000 or more. WHEN?March 15, 1920, is final I date for filing returns and mak- j ing first payments. wncnc?cunetiuf ui xumuai I Revenue for District in which j the person resides. HOW?Full directions on Form 1040A end Form 1040; also the law and regulations. WHAT?Four per cent normal tax on taxable income up to $4,000 in excess of exemption, j Eight per cent normal tax on balance of taxable income. Sur- I tax, from one per cent to sixty- j five per cent on net incomes over $5,000. IforsalTSs! 3> 4 Has picked only four thousand bushels; machine is in good con- ^ J dition. Formerly owned by Mr. John H. Cope, of Bamberg, S. J C. Can be seen at his farms at Cope, S. C. Price, $300.00 | THE COTTON OIL COMPANY, Bamberg, S. C. | #ggl OWEN BR05. MARBLE W ANn f.RANlTF TO I I mil/ uiimu i u v v* fyl designers . manufacturers 'erectors it rbl? ^ ^ ->:W^L Tho largest and best equipped .. .'::-:3V monumental mills in the Carolinas. GREENWOOD, S. O. I aaaaaaaaaAAAAAAAAAAAAAAAAA I Bamberg Bottling Company I XWILL BE READY FOR BUSINESS IN 10 DAYS ~? Y Y Y = Y' t f Mr. Isaac Kaymond, of Pittsburg, Pa., has just installed a Shealds Au A tomatic Bottler for us. ' A Y Y Y Y > . ? A' The public is invited to inspect the A V machine. "Will bottle next week. V Y Y Y Y Y ? Y | BAMBERG BOTTLING CO. f Y BAMBERG, S. C. V ? * a^A A^A A^. A^A. Y <^T T^T T(|T T^T T^T T^T ^ y T^T T^r T^T T^y T^f T^Y ?^T^T^T^TT^T I Lumber!! Y Yi ! In thanking my many friends and patrons for * ! > the business given me in the past, I wish to an- > <? nounce that I have moved my mill in the country ! | > with the hope of increasing the output in order that ! ! ?* I may fill orders more promptly. ?? > I will maintain a lumber yard in front of the ! ! ?? Chero-Cola building across the street and my office ?? I <? in the building. Ai I am also building a dry kiln, which will enable j <? me to carry in stock flooring and ceiling at all J <? times. ?? Your continued patronage will be very much ?? appreciated and will receive as prompt attention as it is possible for me to give. Again thanking f you. ^ Car Flooring, Ceiling and Shingles Just Received. $ J. H. DIXON f V BAMBERG, S. C. V V V I CITY TAXES I I AMnumicrcI I" A1W L1LL11JLJ | NOTICE! I By order of the City Council of Bamberg, an I || extension of 15 days has been allowed for the pay- E |S ment of city taxes and business licenses. , II ?1 On and after March 15,1920, a penalty of 5 per p S| cent, will be added to all unpaid taxes, and if not B| || paid by April 1,1920, execution will be issued. 1: H B. P. FOLK, JR., gjj ! -j Clerk and Treasurer. ' City Hall. Hours: 8:30 a. m. to 6 p. in. fe BWBB^BBHHL jj I v 9 Ira ^ ^ I THE BEST EQUIPPED CAR UNDER $1,000 8 1 y | PRICE ADVANCED MARCH 1 TO $910 DELIVERED 8 g S We have the cars in stock, touring and runabout. | f| S Get your car now; no waiting until it can be shipped- | p I TIRES AND ACCESSORIES J jg I m We have a large stock of tires of all sizes on hand, | || H including the well known Goodrich and Miller |< 9 "I 4-i nAn VvaIIi a-P TiTlnrtli n ~r>r\ f\ rv">-| 1 Itpoo O-ol T7A1TP H ibi ItllCOj UVLJ-l Ui VV JUX^JJL ait VjVWiJUiHj ill vui \JIVI j \J ?-?. J. n __ tires now. B -Hj ^ SPRINGS liS We now have a full stock of springs for all makes of cars and can | |g supply you promptly. I. |S | J. B. BRICKLE I ! 1 BAMBERG, S. 0. E j|| """ ? - :^ii hi 1 I ; r' :m - i. ^aaBMmm _^mb ? ' A QUARTER Million 1 Dollars 1 ' TftTAT. T.TPP TMSTTP AWHP. WRITTEN ct.l JL v A au XJXX JLJ XXI M W XVX A A V VXI * w ?i ? ?? BY ME SINCE JANJJABY 1 IN The New England Life Ins. Co. I have just received notice from the above company of the aeeept- j j ance of a total of $250,000.00 insurance sent in by me since Janu- j j| ary 1st, 1920. >j How Are You Fixed ? Very likely you need more insurance than you are now carrying. Come in to see me today. Do not jj wait on the proverbial tomorrow, which never comes j ?and if it did come might not find you in your good j health of today. You are certain of today?use it. j| in __======== [j , i COPELAND JR BAMBERG, S. C. i ii I M u= ? = ?' II 111 I