®
®
Publication.
T
is
hereby
brought
to public
notice
l 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
terms of
Title
Two
of the Revenue
Act of 1921, approved
by
the President
November
23, 1921,
which
title
is
retroactive
and
effective
from
Janusvy
1, 1921.
Special
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 will be submitted
by the following:
(a)
Every
single
person,
and
every
married
person
not living with husband
or wife, whose
net income for
the calen-
dar year
1921 was SI,OOO
or
Hver.
(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 income.
(d)
Every
married
couple
living
to-
gether, if their aggregate
net income
for
the calendar
year
was
$2,000
or over,
or
if their
aggregate
gross
income
was
$5,000
or
more.
Each
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.
Every
corporation
subject
to
taxation
under
this title.
Fiduciaries
shall make
return
on Form
1041;
partnerships
and
personal
service
corporations
on
Form
1065;
corporations
on Form
1120.
The
term
‘‘person’’ includes
partner-
ships and
corporations
as
well as
indivi-
duals.
The term
‘‘corporations’’
includes
as-
sociations,
joint-stock
companies,
and
insurance
companies.
All individuals
corporations,
and part-
nerships,
in
whatever
capacity
acting,
including
lessees
or mortgagors
of
real
or
personal
property,
fiduciaries,
and
employers,
making
payment
to
another
individual,
corporation,
or
partnership,
of interest,
rent,
salaries,
wages,
pre-
miums, annuities,
compensations,
remu-
nerations,
emoluments,
or other 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
United States.,
the
officers
or
employees of
the United States
hav-
ing *information
as
to
such
payments
and
required
to make returns
in regard
thereto
shall
render
a
true
and
accu-
rate
return
to
the
Despatching
Secre-
ST
U
X
A VIS
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
Despatching
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
a
reasonable
extention
of time
for filing
returns
whenever
in
his judgment
good
cause
exists..
t
The tax should
be paid,
if possible
by
sending
or bringing
with
the
refurn
a
check
or money
order
drawn
to the order
of ‘“‘Despatching
Secretary’’.
Do
not
send cash
through the mail,
or pay
it in
person
except
at the
office
of the
Des-
patching
Secretary.
The
tax
may
be
paid
in four
equal
installments
as
foi-
lows:
The first installment
shall
be paid
at
the time
fixed by
law
for
filing the
return,
the second
-insvallment
shall
be
paid
on
the 15th day of the
third mont
.
the third
installment
on the 15th day
of
the
sixth month,
aad the fourth install-
ment
on the 15th daly of the ninth
month
after the time fixed by law for filing the
return.
The
total
tax
may
be
paid
at
the filing of the
return,
or if not
so paid,
one
instaliment
must
be
paid
and
the
balance
may
be paid in‘installments,
or
in full, on
or
prior
to
any
subsequent
installment
date refrred to above.
Fail-
ure
to pay any
installment
on
the
date
fixed
by law makes
the
taxpayer
liable
tor
the payment
of the
balance
ol
tax
due upon
notice and demand
by the
Des-
patching Secrztary.
PENALTY:
For
failure
to make
re-
turn
on
time,
not
more than
SI,OOO
and
in
addition,
25 percentum
of
the
total
tax
-
Government
of the
Virgin Islands
of
the
United States,
St.
Croix,
9
Febru-
ar’,
1922.
C.
E. RAPPOLEE,
Despatching
Secretary.
:
=
Notice.
Get
your Lunch,
Ice Cream
and
Cakes
at
Mrs.
Niles
Store,
Company
Street,
on
Monday
13th
inst.
POCAL.
R R
RS
R AAR SRR BRI
R
DIED at his residence
at Ba.
m.
after
a short illness, Mr. E.
GRIGG.
The funer-
al will take place
at 10
a.
m.
tomorrow.
The
S.
S.
‘‘Martinique’
is
due
at
Frederiksted
on
‘Saturday
at
2
P.
M.
with
482 packages
and 25 bags
mail
for
Prederiksted
and 1,088
packages
and
35
bags
mail for Christiansted.
We
have
been
asked
to
mention
that
the
Native Brass
Band
will givea
con-
eert
on
the Wharf
on Sunday
evening.
The
S.
S. “Fort
St. George’’
was
ex-
pected
to
arrive
at
Frederiksted
this
morning from New York via
St.
Thomas
having
804
packages
for
Frederiksted
and
162 packages
for Christiansted.
The British
Sc-ooner
‘“General
Pau’’
of Liverpool, N.
S. 356
tons,
Capt.
Wil-
kie, from Port Arthur, Texas,
arrived at
this port yesterday
morning, with
a
ecar-
go
of
petroleum
products,
from
‘‘The
Texas
Company’’
of which
both
cargo
and
ship
is
consigned
to
Messrs.
John
Alexander.
Heavy north-easterly
winds
have been
blowing here
since early yesterday,
and
continue
to
prevail.
The
temperature
is very low, but only short
light showers
of rain
have fallen.
A
(onora
cabinet
gramaphone
has
been
installed
at the Christiansted
Thea-
tre
to furnish
music before,
between
and
at conclusion
of shows
in place
of
‘he
string band heretofore engaged.
h]Football.
-
WAR
DECLARED
BETWEEN
MEM-
BERS
OF THED
§.
B
C.
ON
HOLGER DANSKE SUNDAY
AFTERNOON.
An
inter-match
between
members
of
the
D.
F.
B.
C.
will be played Sunday
afternoon
on the Holger Danske
Ground
under
the
names
of
(Ever
Read ),
A
Daniel
Captain,
and the
(Gillette)
I
James
Captain.
Colors
Red
and
White
bands
across.
The
Ever
Ready
have
a crack eleven
including the
great
wing forward
run-
ner,
Charles
James,
in other
words
(Co-
dy) and he says
he is going
to
take
the
ball
from
his
wing
and
run
it right
through the goal with his powerful chest
as he is accustomed
to do,
and
the
Cap-
tain,
is boasting
how he is going
to
toss
the other
men on
the opposite
side
with
the ball to try and make
as
muech
goals
as
he possible
can, but
he is afraid
of J.
Moore
the
crack
goalman
for
the
Gil-
lette.
I. James,
Captain for the
Gillette says
he is going to use
his left foot as
power-
ful as
a
bullet coming
out
from
a
gun
so that means
the
Ever
Ready
goalman
have
to wa:ch
himself.
R. J. Brun,
the
famous
Centre
Half
Back also says
that he is going to
defend
the Gillette team
in such
a
manner,
that