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€ ‘. - oy 2 L £ e o g~ Tgns 3 . A\ tR7, s bA- b e : :’/// " S /A:}'/‘.L i;’ e : ’,3‘\-_-‘(-‘:’-‘_2-‘ ‘E“.\‘ ‘i - N 2 » 2 £Co . /& | i 8 ~ OGS 2N i 2 = TNy SN\ LSRN\ L. FoEN PR & \ L ' 8 o S\ A &% BB A /A\ @ NQT R - | e v,| P A \.’«:/' ¢ SRS ANSE NS ANV A /o 0 RN il el A 'p.i: / —— € ] A ‘ ! ) e 1) \ S o I 8 o 180 el o~ . i ) = i & N} 3Py Ly Ir¥ag Wk [ SRt et om| 171 ‘f:“a,u-; / y { (R 1 {I | i, & Lot \E2) NN Gl Rl ey SNOSECSee ey B / 4 b S Ve Weh . AR Uel feTe 7 ikl : ’b S i i‘_'\:'f;';'- s ) S S NHEA eAy e LIRS - vi &R B V27 bo SENEA (a2 : - -e S R FRNTE e NV NI R T ~ - » < : . y . 76TH YEAR. THEST. CROIX AVIS is printed and purlished daily (Sundays and Holidays excepted) by G. Johansen at the Avis Ojjfice TERMS---50 cents monthly in advance, 2 cents per single copy. Kntered as second-cla- matter May 26th 1917 at the Post Office at Christian ghed, St. Crowe: V. L ofthe U/. S. A<, un der the Act of March 3. 1879 Contribution to this paper will be glad- lg received when the same deals wih mat- ters of general interest, and is accompa- nved with the author’s mame, as a quar- antee of good faith The editor caunot e responsible for the views of his correspon- dents nor does he necessarily endorsethem. i’j b @ o üblication. 1" is hereby broughi to public notice i that in accordance with the proviso in the Naval Appropriation Bill, approved by the President 12 July, 1921, eXtend- ing the Income Tax Laws of the United States to the Virgin Islands, income taxes for the calendar year 1921 will be collected under the termsof Title Two of the Revenue Act of 1921, approved by the President November 23, 1921, which titie is retroactive and effective from Januzry 1, 1921. Specidl attention is invited to the fol- lowing requirements : Returns must be made under oath on Form 1040-a, provided the net income does not exceed $5,000, and on Form 1040 if the net income exceeds $5,000, and wiil he submitted by the following: (@) Every single person, and every married person not living with husband r wife, whose net income for the calen- dar year 1921 was SI,OOO or »ver. (b) Every married person living with husband or wife whose net income for the calendar year was $2,000 or over. (¢) Every person whose gross income for the calendar year was $5,000, or over, regardless of the amount of his net incoimmne. (d) Every mairied couple living to- gether, if their aggregate net income for the calendar year was $2,000 or over, or if their aggrezate gross income was $5,000 or more Kach may submit a separate return, or a joint return may be rendered, as desired. If a joint return is submitted, the tax will be compu ed on the aggregate income. CHRISTIANSTED, V.l.U. S, A., TUESDAY 14t FEBRUARY 1922 . Every corporation subject to taxation . under this title. ; Fiduciaries shall make return on Form | 1041; parianerships and personal service | corporations on Form 1065; corporations | on Form 1120. The term ‘‘person’’ inc'udes partner- ' ships and corporations as well as indivi- | duals. | The term ‘‘corporations’’ includes as- | sociations, , joint-stock ¢ompanies, and .~ insurance companies. | All individuals eorporations, and part- ' nerships, in whatevaer capacity acting, ' including lessees or mortgagors of real . or personal property, fiduciaries, and | emnployers, making payvment tc another individual, corporation, or pnartnership, of interest, rent, salaries, waues, pre- . miums, annuities, compensations, remu- . nerations, emoluments, or otiier fixed or . determinable gains, profits, and income . of SI,OOO or more in the calendar year ' 1921, or in the case of such payments . made by the Unitad States, the offieers . or employees of the United States hav | ing information: as to such paym=>nts | and required to tnake returns in regard | thercto -shall renfler a -true and aeccu- j rate return to the Despatching Secre- i tary setting forth the amount of such | gains, profits and income, and the name - and address of the recipient of such pay- ' ment. A supply of form 1040-z has been re- - ceived and copies are available for distri- ' bution at the Office of the Deospatching | Secretary. A supply cf all other forms . required by the provisions of the Reve ' nue Act of’ 1921 is expected in the near | future. \ Income tax returns must be filed at . the Office of the Decpatching Secretary | on or before the 15th day of March 1922. | The Despatching Secretary may grant o reasonable extention of time for filing . returns whenever in his judgment good | cause exists. A '« The tax should be paid, if possible by . sending or bringing with the return a rcheck or money order drawn to the order . of ‘‘Despatching Secretary’’. Do not . send cash through fthe mail, or pay it in . person except at the office of the Des- ' patching Secretary. The tax may be . paid i) four equal installments as fol- ' lows: The first installment shall be paid . at the time fixed by l>w for filing the . return, te second inswaliment shall te paid on the 15th day of the third mont:, . the third installment on the 15th day of - the sixth month, and the fourth install- ment on the 15th day of the ninth month No. 35. after the time fixed by law for filing the return. The total tax may be paid at the filing of the re urn. or if rot so paid, one instalinient must be paid and the balance may be paid in installments, or in full, on or prior ro any subsequent instalin ent date reforred to above. Fail- ure to pay any installment on the date ‘fixed by law makes the taxpayer liable tor the payment of the balance of tax due upon notice and demand by the Des: patching Secratary. PENALTY: For failure to make re- turn on time, not mcre than SI,OOO and in addition, 25 percentum of the total tax, Government of the Virgin lslands o’ the United States, St. Trcix, 9 Febru- ar', 192 l C. E. RAPPOLEE, Despatching Secretary ® S Publicat on. ‘HE List of those qualified to vote for members of the Colcnial Council, will be exhibited for inspection at the Court House of this Tewn from the 15th. to the 28th. instant, both days included from 90o’clock a. m. tn 3 o’cloc'k p. m. Whoever has any cbjection to make against the said list is bereby in accord- ance with the Colonial 1aw, Sec. 20, re- quested to state such objection in writing to the Chairman of the Electorsl Bnqrd, with the reasons on which such objee- tion or objections are based, within 3 days after the last menti~ned date. The Elective Board for Christiansicd Town and Country District. February 10th. 1922. C. H PAYME Crhairman. ALWAY: GOOD. ORDFER DIRECT R.A CADE, INC.. 6 DBroadway, New York N. Y.