« PředchozíPokračovat »
AFFIDAVIT No. 1. Where no return is made on page 2 of this blank, or where the
return shows a net income of only $4,000 or less, the following statement must be
sworn to and subscribed :State of County of
being sworn according to law deposes and says that in the year 189 , from January 1 to December 31, was not possessed of an income liable to be assessed according to the provisions of the act of August 28, 1894, and that during said year entire net income from every source, without any deduction or diminution whatever, did not exceed four thousand dollars.
[Signature] Sworn to and subscribed this day of , A. D. 189 , before me.
[Signature] Collector, District, State of I certify that I am satisfied the above declaration is true.
[Signature] Collector, District, State of
(FORM No. 365, PAGE 4.) UNITED STATES INTERNAL REVENUE.
TAXPAYER'S RETURN FOR ASSESSMENT
OF INCOME TAX FOR 189.
and the amount should be entered in the return,
The exemption and the deductions should be given next, in
In case the income about to be assessed for said year did
. day of
AFFIDAVIT No. 2. Where the person about to be assessed has already made
and rendered a return of his entire income for said year in some other district, the following declaration is required to be made by the taxpayer, under oath or by
affirmation: State of County of 8.:
, being duly sworn, upon his oath or by affirmation deposes, says, and declares that all the gains, profits, and income accruing to in the year 189, were duly returned on the
189 , to
Collector, District, State of and that the tax has been paid thereon to Collector of said District.
[Signature Subscribed and sworn to before me this
189 [Signature] Collector, District, State of I certify that I am satisfied the above declaration is true.
(Signature] Collector, District, State of
(FORM 130, REVISED.)
COLLECTOR'S SUMMONS TO TESTIFY AND TO PRODUCE
UNITED STATES OF AMERICA,
189. By virtue of the authority vested in me by Section 3173 of the Revised Statutes of the United States, and also by Section 3163 of the same, as amended by Section 1 of an act entitled “An act making appropriations for the legislative, executive, and judicial expenses of the government for the year ending June 30, 1877," etc., approved August 15, 1876, you are hereby summoned and required to appear before me, Collector of the United States Internal Revenue, duly appointed, commissioned, and qualified as such, for the District of
, at my office, No. Street,
189 , at o'clock of that day, then and there to testify before me in a certain
arising under the internal revenue laws, depending before me, wherein And for the
aforesaid, you are further summoned and required to produce, and have before me, as such collector, at the time and place aforesaid, certain books, papers, and documents which you may have in your possession, custody, or care, to wit:
, on the
Failure to comply with this summons will render you liable to attachment as for contempt, and punishment by the court, as provided by Section 3175, Revised Statutes of the United States. Given under my hand and seal, at my office aforesaid, on this day of 189.
(FORM 366, PAGE 2.1) RETURN BY BANKS, BANKING INSTITUTIONS, Trust COMPANIES, SAVINGS
RAILROAD, CANAL, TURNPIKE, CANAL NAVIGATION, SLACK-WATER, TELERailway COMPANIES, AND ALL OTHER CORPORATIONS, COMPANIES, OR
SECTIONS 32, 34, AND 35, ACT OF August 28, 1894. Return to be made to the collector of the district where the principal office or place
be paid to the collector on or before
The...... of......, in the County of......, and...... District of the State of......, makes and renders the following return of all gains, profits, or income received by or accrued to said
from the first day of January, 1894, to the thirty-first day of December, 1894, both days inclusive, pursuant to the provisions of the internal revenue laws :
1. Gross receipts, credits, earnings, and gains from any business, or any interest
therein, wherever carried on.... 2. From interest or coupons, due or paid on any bonds, or other evidences of in
debtedness of any corporation, company, or association. 3. From dividends or interest on the stock, capital, or deposits of any corporation,
company, or association. 4. From undivided profits of any corporation, company, or association 5. From premium on bonds, stocks, notes, or coupons 6. From commissions or percentage.. *7. From interest on notes, bonds, or other securities of the United States, except
such bonds of the United States the principal and interest of which are ex.
empt from Federal taxation .. 8. From interest received or accrued on all notes, bonds, mortgages, or other
forms of indebtedness not included in the foregoing items... 9. From profits realized within the year from sales of real estate purchased since
December 31, 182.... 10. From rents received or accrued. 11. From all sources not above enumerated (specifying same), viz. :
TOTAL RECEIPTS, GAISS, AND INCOME,
12. OPERATING AND BUSINESS EXPENSES :
1. Interest paid or accrued within the year on bonded
or other indebtedness.. 2. Lorses actually sustained during the year 3. State, county, municipal, or town taxes accrued dur
ing the year 1994 and actually paid. 4. Salaries, compensation, or pay of officers or other
persons employed during the year... 5. Rents or necessary repairs, but not including amount
used for construction or enlargement of plant.. 6. Actual losses on sales of real estate purchased since
December 31, 1892.... 7. Cost price of material purchased for manufacture
or resale, not increasing stock on hand Dec. 31, 1893. 8. Other expenses not above enumerated, viz. :
TOTAL OPERATING AND BUSINESS EXPENSES... 13. Net profits or income over operating and business expenses.. 14. Dividends and gains, heretofore included in the statement of profits under para
graphs, and 4, received from corporations, companies, or associations, on which the tax of two per centum has once been paid by such corporation, etc...
AMOUNT OF NET PROFITS OR INCOME LIABLE TO TAX....
TAX AT Two PER CENTU'M....... 15. Amount paid in salaries, or other compensation, or pay of officers or other per
sons employed, not including ralaries of more than four thousand dollars.. 16. Amount paid in salaries, or other compensation, or pay of officers or other persons employed, including only salaries of more than four thousand dollars...
TOTAL SALARIES, ETC., PAID......
• NOTE. The interest on all bonde of the United States should be returned us income by the person, corporation, company, or association owning or holding such bonds, except the interest on bonds of the funded loan of 1891 continued at two per cedi, and the four per cent funded loan of 1907, and the five per cent loans of 1904, which is exempt. [t Pages 1 and t contain only extracts from the income laws which are elsewhere printed in full in this volume. ED.)
(FORM No. 366, PAGE 3.) INSTITUTIONS, FIRE, MARINE, LIFE, OR OTHER INSURANCE COMPANIES, PHONE, TELEGRAPH, EXPRESS, ELECTRIC LIGHT, Gas, WATER, STREET ASSOCIATIONS DOING BUSINESS FOR PROFIT IN THE UNITED STATES.
of business is located, on or before the first Monday of March, 1895, and the tax to the first day of July, 1895.
• 17. Name and address of each person to whom a salary of more than four thou
sand dollars was paid, and the amount paid to such person :
Statement of all interest, annuities, and diridends declared due or paid to shareholders, stockholders, policy hollers, or depositors by the
from the first day of January, 1994, to the thirty-first day of December, 1804, both days inclusire, and of all undirinted pronts of said
on hand or added to any fund, and amount of net annual profits, or income, of said
used for construction, enlargement of plant, or any other expenditure or in restwnt, paid from the net annual profits of sard
for rau yeur, pursuant to the prorinions of the internal revenue laues :
1. Dividends declared or paid on stock, capital, or deposits, etc... 2. Annuities declared or paid on bonds, stock, capital, or policies.. 3. Interest paid on shares, stocks, capital, or deposits..
TOTAL INTEREST, ANNUITIES, AND DIVIDENDS.. 4. Undivided profits, over dividends declared or paid, on hand or carried to the
account of surplus or other fund..... 5. Amount of net profits or income used for construction.. 6. Amount of net profits or income used for enlargement, betternent, or perma
nent improvement of plant..... 7. Amount of net profits or income used for other expenditures, or investment...
TOTAL NET PROFITS....
QUESTIOx 1. Has the corporation, company, or association, for which this return is made, kept full, regular, and accurate books of account, upon which all its transactions were entered from day to day for the full period covered by this return? ANSWER....
QUESTION 2. Is this return made exclusively from said book ? ANSWER... QUESTION 3. llave the full amounts set forth in this return as salaries of officers and pay to employees been actually paid within the year covered by this return to bona fide officers and employees of this corporation, company, or association for services actually rendered ? ANSWER.....
QUESTION 4. What are the particular items of losses included in the amount xet opposite paragraph 2, under Operating and Business Expenses" on page 2 of this return, and when did each occur?
COUSTY OF..... I, .. of the
do swear (or affirm) that the foregoing return contains a true, full, regular, and accurate account of all the gains, profits, and income received by or accrued to said...
..., from the first day of January, 1891, to the thirty-tirst day of December, 1894, both days inclusive, and a true and complete statement of the net profite or income of said...
for said year, and the true amount and kind of operating and business expenses thereof; and of all dividends, interest, or annuities de. clared due or paid by said..
.., and of all undivided profits thereof; and the amount of net profits or income used for construction, enlargement of plant, or investment, as therein specified ; and that the above questions have been fully and truthfully answered.
Sworn to and subscribed before me this... day of...
• In case there is not sufficient space to contain the names of persons under paragraph 17, a supplementary list should be made and securely attached to the return and made a part thereof, under said paragraph, and marked " Exhibit A to paragraph 17."
t' President,"'." Cashier," " Secretary," as the case may be, of resident corporations, eto. " Resident Manager," or ** Reaident Agent," as the case may be, of foreign corporations, ete.
In computing income for taxation non-resident eorporations sball include in their annual returnthe entire profits of income of such corporations derived from all business conducted in the United States, deducting the operating and business ex penses incurred in conducting such business.
PROMULGATING CIVIL SERVICE INCLUSION AND CLASSIFICATION OF
THE INTERNAL REVENUE SERVICE.
OFFICE OF THE SECRETARY,
WASHINGTON, D. C., December 12, 1894. By direction of the President of the United States, and in accordance with the third clause of section 6 of an act entitled “ An act to regulate and improve the civil service of the United States," approved January 16, 1883:
It is ordered, That all clerks, storekeepers, storekeepers and gaugers,
gaugers, be and they are hereby arranged in the following classes, without regard to salary or compensation : Class one, clerks; class two, storekeepers ; class three, storekeepers and gaugers ; class four, gaugers :
Provided, That no person who may be required by law to be appointed to an office by and with the advice and consent of the Senate, and that no person who may be employed merely as a laborer or workman, shall be considered as within this classification; and no person so employed shall be assigned to the duties of a classified place.
It is further ordered, That no person shall be admitted to any place not excepted from examination by the civil service rules in any of the classes above designated until he or she shall have passed an appropriate examination under the United States Civil Service Commission, and his or her eligibility has been certified to by said Commission or the appropriate board of examiners.
J. G. CARLISLE, Secretary of the Treasury.