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5 J Form 040 TREASURY DEPABTMENT INTSBHAL RlYJtSDt BlBTICX DUPUCATE INDIVIDUAL INCOME TAX RETURN FOR NET INCOMES FROM SALARIES OR WAGES OF MORE THAN $5,000 AND INCOMES FROM BUSINESS, PROFESSION, RENTS, OR SALE OF PROPERTY For Calendar Year 93 Fle Ths Ketwn Wth the Collector «f Internal Revenue far Your Dstrct on or Before March 5,932 DUPUCATE: '.- \.,,:><JZ$- DETACH AND RETAIN THIS COPY AND THE INSTRUCTIONS PRINT NAME AND ADDRESS PLAINLY BELOW (Street sad number, or rural route) IF YOU NEED '; ASSISTANCE, GO TO A ' DEPUTY COLLECTOR J OR TO THE; u I : COLLECTOR'S OFFICE J Occupaton... Are you a ctzen or resdent of the Unted States?. 2. If you fled a return for 930, to what Collector's offce was t sent?_ 3. Is ths a jont return of husband and wfe?.. 4. State name of husband or wfe f a separate return was made and the Collector's offce where t was sent.. Salares, Wages, Commssons, etc. INCOME (Stater me and address of employer) 5. Were you marred and Lvng wth husband or wfe on the last day of your taxable year?,, 6. If not, were you on the last day of your taxable year supportng n your household one or more persons closely related to you7. 7. If your status n respect to questons 5 and 6 changed durng the year, state date and nature of change 8. Howmany dependent persons (other than husband or wfe) under 8 years of age or ncapable of self-support were recevng ther chef support from you on the last day of your taxable year?. Amour4 reeetx '= }te 2. Income from Busness or Professon. (From Schedule A). 3. Interest on Bank Deposts, Notes, Corporaton Bonds, etc. (except Interest on tax-free covenant bonds) 4. Interest on Tax-free Covenant Bonds Upon Whch a Tax was Pad at Source &. Income from Partnershps. (Stats MM tad addreaa) 6. Income from Fducares, (state name end address) **7 a '4f '4 *U B.SS* 7. Rents and Royaltes, (From Schedule B).. I 8. Proft from Sale of Real Estate, Stocks, Bonds, etc. (From Schedule c).. L _ JL Taxable Interest on Lberty Bonds, etc (From Schedule E) 0. Dvdends on Stock of Domestc Corporatons. Other Income (Includng dvdends on stock of foregn corporatons). (State nature of Income) - TOTAL INCOME IN ITEMS TO.. DEDUCTIONS 3. Interest Pad... } Taxes Pad. (Xxpkm In Schedule F) 5. Losses by Fre, Storm, etc. (Explan In Table at fool of page 3).. 6. Bad Debts. (Explan n Schedule F) 7. Contrbutons. (Explan In Schedule F) 8. Other Deductons Authorzed by Law. (Explan In Schedule F)~ 9. TOTAL DEDUCTIONS IN ITBHS 3 TO 8 JttlA l*phl JLtA St 20. NET INCOME (Item 2 mnus Item 9). EARNED INCOME CREDIT COMPUTATION OF TAX <See Instructon 23) 2. Earned Income (not over $30,000)..-.; 22. Leas Personal Exempton and Credt for Dependents 23. Balance (Item 2 mnus 22) 24. AmounttaxableatlM% (notover $4,000) 25. Amount taxable at 3% (notover $4,000) 26. Amount taxable at 5% (balance over $8,000 of Item 23). 27. Normal Tax (H% of Item 24). 28. Normal Tax (3% of Item 26) 29. Normal Tar (5% of Item 26) m &LI 30. Surtax on Item Tax on Earned Net Income (total of Items 27 to 30) %../JA 32. Credt of 25% of Tax (not over 25% of Items 30, 44, 45, and 48).. I* UL PAYMENT AMOUNT *t -M m Net Income (Item 20 above) t-ess Lberty Bond Interest (Item 9) Dvdends (Item 0)... L-U. Credt for Dependents ULZSL Personal Exempton L 38. Total of Items 34 to Balance (Item 33 mnus 38) 40. Amount taxable at )4% (not over $4,000) Balance (Item 89 mnus 40) Amount taxable at 3% (not over $4,000) Amount taxable at 6% (Item 4 mnus 42)!«"Ha t tly$j JA $J I 'M %IM K Normal Tax (lm%of Item 40). s.' /gja 45. Normal Tax (3% of Item 42) Normal Tax (5% of Item 43) Surtax on Item 20 (see Instructon 23) 48. Tax on Net Income (total of Items 44 to 47) 49. Tax on Captal Gan or Loss (2M% of Col. 8, Sohed. D). 50. Total of or dfference between Items 48 and Less Credt of 25% of Tax on Earned Income (Item 32) 52. Total Tax (Item 50 mnus 6) _ S. 53. Less Income Tax Pad at Source. 54. Income Tax pad to a foregn country or U. S. possesson 55. Balance of Tax (Item 52 mnus Items 53 and 54), *7 SUy ]S~ JJ-JBLW M. -m u t -PCSU. TAXPAYER'S RE< :ORD OF PAYMENTS a. l/*ts «/-6Yc: U $4. Dm Ones OB M. O. No. Bjot osomosetlant _;._ -M_.,..- 7»/*t-wv, -., /at Thrd - Fourth An amended return must be marked "Amended" at top of return Checks and drafts wll be accepted only f payable at par

6 INSTRUCTIONS The Instructon Numbers on ths Page Correspond wth the Item Numbers on the Frst Page of the Return. INCOME FROM SALARIES, WAGES, COMMISSIONS, ETC. explanng how the value as of March,93, was determned. If the property Enter as Item on page of the return, au salares or other compensaton was not acqured by purchase, see Artcles 69 to 004 of Regulatons 74. credted by or receved from outsde sources. Use a separate lne for each Enter as deprecaton the amount of wear and tear, obsolescence, or depleton whch has been allowable n respect of such property snce date of acqus entry, gvng the nformaton requested. Any amount clamed as a deducton for necessary expenses aganst salares, ton, or snce March,03, f the property was acqured before that date. In etc., such as travelng expenses, whle away from home n the pursut of a addton, f the property was acqured before March,03, and f the cost of trade or busness, should De fully explaned n Schedule F on page 2 of the such property s greater than ts far market value as of that date, the cost return, or on an attached statement. Travelng expenses ordnarly nclude shall be reduced by the deprecaton actually sustaned before that date. expendtures for ralroad fares, meals, and lodgng. Subsequent mprovements nclude expendtures for addtons, mprovements, and repars made to restore the property or prolong ts useful lfe. 2. INCOME FROM BUSINESS OR PROFESSION No loss shall be recognzed n any sale or other dsposton of stock or If you owned a busness, or practced a professon on your own account, securtes where you have acqured substantally dentcal property wthn 30 fll n Schedule A on page 2 of the return, and enter the net ncome (or loss) days before or after the date of such sale, unless you are a dealer n securtes. as Item 2 on page of the return. In case the amount to be entered n Column 7 s a deductble loss, such Ths schedule should nclude ncome from: (a) Sale of merchandse or amount should be preceded by a mnus sgn or wrtten wth red nk. products of manufacturng, mnng, constructon, and agrculture; (b) Busness 8a. CAPITAL NET CAIN OR LOSS servce, such as hotel, restaurant, and garage servco, amusements, launderng, storage, transportaton, etc.; and (c) Professonal servce, such as dentstry, If desred, a captal net gan derved from the sale or exchange of captal law, or medcne. la general, report any ncome n the earnng of whch you assets may be computed separately and a tax of 2H per cent pad thereon In ncurred expenses for materal, labor, supples, etc. leu of the normal tax and surtax. The term "captal net gan" means the excess of the total amount of captal gan over the sum of (a) the captal deductons and captal looses, plus (b) the amount, f any, by whch the ordnary Farmer's ncome schedule. If you are a farmer and keep no books of account, or keep books on a cash bass, obtan from the Collector, and attach deductons exceed the gross ncome computed wthout captal gan. to tus return Form 040 F, Schedule of Farm Income and Expenses, and enter In case a captal net loss s sustaned from the sale or exchange of captal assets, the total normal tax and surtax computed on the bass of the ordnary net ncome shall be reduced by 2> per cent of such captal net loss; but n no case shall the tax computed n ths manner be less than the total normal tax the net farm ncome as Item 2 qn page of ths return. If your farm books of account are kept on an accrual bass, the flng of Form 040 F s optonal. Installment sales. If the nstallment method s used, attach to tha return a schedule showng separately for the years , 930, and 03 the followng: (a) Gross sales; (b) Cost of goods sold; (c) Gross profts; (f) Percentage of profts to gross sales: (e) Amount collected; and f) Gross proft on amount collected. See Artcle 35 of Regulatons 74. Knd of busness. Descrbe the busness or professon In the space provded at the top of page, as "grocery," "retal clothng," "drug store," "laundry," "doctor," "lawyer," ''farmer?'etc. Total recepts. Enter on lne of Schedule A the total recepts, less any dscounts or allowances from the sale prce or servce charge. Inventores. If engaged n a trade or busness n whch the producton, ' purchase, or sale of merchandse s an ncome-producng factor, nventores of merchandse on hand should be taken at the begnnng and end of the taxable year, whch may be valued at cost, or cost or market, whchever s lower. Salares. Enter on lne 0 all salares not ncluded as "Labor" on Lne 2, except compensaton for your servces, your dependent mnor chldren, or husband or wfe f a jont return s fled, whch s not deductble. Interest. Enter on lne nterest on busness ndebtedness. Do not nclude nterest to yourself on captal nvested n or advanced to the busness. Taxes. Enter on Lne 2 taxes on busness property or for carryng on busness. Do not nclude taxes assessed aganst local benefts of a knd tendng to ncrease the value of the property assessed, nor Federal ncome taxes. Losses. Enter on lne 3 losses ncurred n the trade or busness, f not * compensated for by nsurance or otherwse and not made good by repars clamed as a deducton. Losses of busness property arsng from fre, storm, etc., should be explaned n the table at the foot of page 2 of the return. Bad debts. Enter on Lne 4 debts, or portons thereof, arsng from sales or servces that have been reflected n ncome, whch have been defntely ascertaned to be worthless and charged off wthn the year, or such reasonable amount as has been added to a reserve for bad debts wthn the year. A debt prevously charged off as bad, f subsequently collected, must be returned as ncome for the year In whch collected. Deprecaton. Enter on Lne IS the amount clamed as deprecaton by reason of exhauston, wear and tear of property used n the trade or busness, or as obsolescence or depleton, and explan n the table at the foot of page 2 how ths amount was determned. If obsolescence s clamed, explan why the useful lfe s less than the actual lfe. The amount of deprecaton on property acqured by purchase should be determned upon the bass of the orgnal cost (not replacement east) of the property and the probable number of years remanng of ts useful lfe, except f the property was purchased pror to March, 93, t wll be computed on the far market value of such property as of that date or ts orgnal cost, whchever s greater. If the property was acqured n any other manner than by purchase, see Artcles 20 to 20 of Regulatons 74. In case a deducton s clamed on account of depleton of mnes, ol or gas wellsjor tmber, see Artcles 22 to 257 of Regulatons 74. Do not clam any deducton for deprecaton n the value of a buldng occuped by you as a dwellng, or properly held for personal use, nor for land (exclusve of mprovements thereon), nor on stocks, bonds, and securtes. Rent, repars, and other expenses. Enter on lne 6 rent on busness property jn whch you have no equty, ordnary repars to keep the property n a usable condton, and other necessary busness expenses not classfed above, such as heat, lght, and fre nsurance. Do not nclude rent for a dwellng occuped by you for resdental purposes, the cost of busness equpment or furnture, expendtures for replacements or permanent mprovements to property, nor personal, lvng, or famly expenses. Defct If the amount to be entered on Lne 9 shows a defct, such amount should be preceded by a mnus sgn or wrtten wth red nk. 3. INTEREST ON BANK DEPOSITS, ETC. Enter aa Item 3 all nterest receved or credted to your account durng the taxable year on bank deposts, notes, mortgages, and corporaton bonds, except nterest on bonds upon whch a tax was pad at the source. Interest on bonds s consdered ncome when due and payable. 4. INTEREST ON TAX-FREE COVENANT BONDS Enter as Item 4 bond nterest upon whch a tax was pad at source. A tax of H per cent was pad at source on such nterest f t was entered on Lne 2 of Form 000 whch ndcates that Item 39 wll not exceed $4,000, or 2 per cent was pad f the nterest was entered on Lne 3 of Form 000 whch ndcates that Item 39 wll exceed $4,000. Such tax pad at source may be clamed as a credt n Item 3 on the return. B AND 6. INCOME FROM PARTNERSHIPS AND FIDUCIARIES Enter as Item 5 your share (whether receved or not) of the profts of a partnershp, and as Item 6 ncome from an estate or trust, except that the share of (a) captal net gan or loss computed as provded n Instructon 8a shall be reported n Schedule D, (6) taxable nterest on oblgatons of the Unted States shall be ncluded n Schedule E, and (c) profts whch conssted of dvdends on stock of domestc corporatons shall be ncluded n Item 0, on the return. Include n Items 53 and 54, respectvely, credts clamed for ncome tax pad at source, and foregn ncome taxes. If the taxable year on the bass of whch you fle your return fals to concde wth the annual accountng perod of the partnershp or fducary, then you should nclude n your return your dstrbutve Bhare of the net profts for such accountng perod endng wthn your taxable year. 7. INCOME FROM RENTS AND ROYALTIES Fll n Schedule B, gvng the nformaton requested. If you receved property or crops n leu of cash rent, report the Income as though the rent had been receved In cash. Crops receved as rent on a crop- BhftroDass should be reported as ncome for the year n whch dsposed of (unless your return shows ncome accrued). Enter as deprecaton the amount of wear and tear, or depleton sustaned durng the taxable year 03{. and explan n the table at the foot of page 2. Other expenses, such as nterest, taxes, fre nsurance, fuel, lght, labor, and other necessary expenses of ths character should be temzed. 8. PROFIT FROM SALE OF REAL ESTATE, BONDS, ETC Descrbe the property brefly n Schedule C, and state the prce receved, or the far market value of the property receved n exchange. Expenses connected wth the sale may be deducted n computng the proft or loss. Enter the cost of the property, or f acqured pror.to March, 63, ts far market value as of that date, whchever s greater. Attach statement and surtax that would be mposed wthout the beneft of ths provson. The term "captal net loss" means the excess of the sum of the captal losses plus the captal deductons over the total amount of captal gan.. * The term "captal assets" means property held by you for more than two years (whether or not connected wth your trade or busness), but does not nclude your stock n trade or other property of a knd whch would properly b ncluded n your nventory f on hand at the close of the taxable year, or prop* erty held by you prmarly for sale n the course of your trade or busness. Fll n Schedule D n accordance wth Instructon 8, f the tax s computed under ths provson, and enter 2M per cent of the captal net gan or loss as Item 49 on page of the return. In case of a captal net loss, the amount of such loss and the credt clamed should d be preceded by a mnus * sgn ' or -- * " wrtten wth red nk. See Artcles 60 to 603 of Regulatons INTEREST ON LIBERTY BONDS, ETC Schedule E should be flled n f you own any of the oblgatons or securtes enumerated n Column. Enter n Column 2 all nterest receved or credted to your account durng the year on these oblgatons, ncludng your share of such nterest receved from a partnershp, or an estate or trust, and enter m Column 3 the prncpal amounts of the varous oblgatons owned. Interest on all coupons fallng due wthn the taxable year wll be consdered as Income for the year, where the books are kept on a cash recepts and dsbursements bass. If the books are kept on an accrual bass, report the actual amount of nterest accrued on the oblgatons owned durng the taxable year. If the oblgatons enumerated on Lne (d) are owned n excess of the exempton of $5,000, or any on Lne (e) are owned, Columns 6 and 6 should be flled n, and the total of the nterest reported on lnes (fl) and («), Column fl, entered as Item 9 on page of the return. 0. DIVIDENDS Enter as Item 0 the amount receved as dvdends (a) from a domestc corporaton other than a corporaton enttled to the benefts of Secton 25 of the Act of 928 and other than a corporaton organzed under the Chna Trade Act 922, or (t>) from a foregn corporaton when t s shown to the satsfacton of the Commssoner that more than 60 per cent of the gross ncome of Buch foregn corporaton for the three-year perod endng wth the close of ts taxable year precedng the declaraton of such dvdends (or for such part of such perod - as the corporaton has' been n exstence) was derved from sources wthn the ~ Unted States, ncludng your share of such dvdends receved on stock owned by a partnershp, or an estate or trust.. OTHER INCOME Enter as Item all other taxable ncome for whch no place Is provded on the return, together wth any dvdends specfcally excluded from Item TOTAL INCOME Enter as Item 2 the net amount of Items to, nclusve, after deductng any expenses reported n Item, and losses n Items 2, 5, 7, and INTEREST PAID Enter as Item 3 Interest pad on personal ndebtedness as dstngushed from busness ndebtedness (whch should be deducted under Schedule A or B). Do not nclude nterest on ndebtedness ncurred to purchase or carry oblgatons or securtes the nterest upon whch s wholly exempt from taxaton. 4. TAXES PAID Enter as Item 4 personal taxes and taxes pad on property not used n your busness or professon, not ncludng those assessed aganst local benefts of a knd tendng to ncrease the value of the property assessed. Do not nclude Federal ncome taxes, taxes mposed upon your nterest as shareholder of a corporaton whch are pad by the corporaton wthout rembursement from you, nor ncome taxes clamed as a credt n Item 64. Any deducton on account of taxes should be explaned n Schedule F. 5. LOSSES BY FIRE, STORM, ETC Enter as Item 5 losses of property not connected wth your busness or professon, sustaned durng the year f arsng from fre, storm, shpwreck, or other casualty, or from theft, and f not compensated for by nsurance or otherwse. See Artcle 7 of Regulatons 74. Explan losses clamed n the table provded on page 2 of the return. 6. BAD DEBTS Enter as Item Q all bad debts other than those clamed as a deducton n Schedule A. State n Schedule F, (a) of what the debts conssted, (6) when they were created, (c) when they became due, (d) what efforts were made to collect, and (e) how they were actually determned to be worthless. 7. CONTRIBUTIONS Enter as Item 7 contrbutons or gfts made wthn the taxable year to any corporaton, or trust, or communty chest, fund, or foundaton, organzed and operated exclusvely for relgous, chartable, scentfc, lterary, or educatonal purposes, or for the preventon of cruelty to chldren or anmals, no part of the net earnngs of whch nures to the beneft of any prvate shareholder or ndvdual. The amount clamed shall not exceed lo per cent of your net ncomecomputed wthout the beneft of ths deducton. A fducary flng the return for an estate n process of admnstraton may clam, n leu of ths deducton, that provded n Artcle 862 of Regulatons 74. Lst organzatons and amounts contrbuted to each n Schedule F. 8. OTHER DEDUCTIONS Enter as Item 8 any other authorzed deductons for whch no place Is provded on the return. Do not deduct losses ncurred n transactons whch were nether connected wth your trade or busness, nor entered nto for proft. If the return s fled for an estate n process of admnstraton, there may be deducted the amount of any ncome pad or credted to a benefcary. Any deducton clamed should be explaned n Schedule F. 9. TOTAL DEDUCTIONS Enter as Item 9 tho total of Items 3 to 8, nclusve. Ths amount should not nclude any deducton clamed n Schedule A or B. 20. NET INCOME Enter as Item 20 the net ncome, whch s obtaned by deductng Item 0 from Item 2. The net ncome shall be computed upon the bass of the taxable year n accordance wth the method of accountng regularly employed n keepng; your books, unless such method docs not clearly reflect your ncome. \ s una

7 2. PERSONS REQUIRED TO MAKE A RETURN OF INCOME An ncome tax return must be fled by every ctzen of the Unted States whether resdng at home or abroad, and every person resdng n the Unted States though not a ctzen thereof, whose gross ncome for the taxable year 93 amounted to $5,000, or whose net ncome amounted to (a) $,500 f sngle or If marred and not lvng wth husband or wfe; (b) $3,600 f marred and lvng wth husband or wfe; or (c) More than the personal exempton f status of taxpayer changes. If an ndvdual s sngle and the net Income, ncludng that of dependent mnors, f any, s $,500 or over, or f the gross ncome s $5,000 or over, a return must be fled. If the combned net ncome of husband and wfe, and dependent mnor chldren, f any, s $3,500 or over, or f ther combned gross ncome s $5,000 or over, all such ncome must be reported on a jont return, or on separate returns of husband and wfe. In case the husband and wfe elect to fle separate returns and ther combned net ncome s $5,000 or over, each shall make a return on Form 040. If the net ncome of a decedent to the date of hs death was $,500 or over, f unmarred, or $3,500 or over, f marred and lvng wth husband or wfe, or f hs gross ncome for the perod was $6,000 or over, the executor or admnstrator shall make a return for hm on Form 040 or 040A. Income of (a) estates of decedents before fnal settlement, (6) trusts, whether created by wll or deed, for unascertaned persons or persons wth contngent nterests; or ncome held under the terms of the wll or trust for future dstrbuton, s taxed to the fducary as a sngle person, except that from the ncome of a decedent's estate there may be deducted any amount properly pad or credted to a benefcary. 22. PERSONAL EXEMPTION AND CREDIT FOR DEPENDENTS A sngle person, or a marred person not lvng wth husband or wfe, may clam an exempton of $,500. A person who was the head of a famly or was marred and lvng wth husband or wfe durng the entre taxable year, may clam an exempton of $3,500. If husband and wfe fle separate returns, the exempton may be taken by ether or dvded between them. A "head of a famly" s an ndvdual who actually supports and mantans n one household one or more ndvduals who are closely connected wth hm by blood> relatonshp, relatonshp by marrage, or by adopton, and whose rght to exercse famly control and provde for these dependent ndvduals s based upon some moral or legal oblgaton. In addton to the personal exempton, a credt of $400 may be clamed for each person (other than husband or wfe) under eghteen years of age, or ncapable of self-support because mentally or physcally defectve, who was recevng hs or her chef support from the taxpayer on the last day of the taxable year. Ths credt can be clamed only by the person who furnshes the chef support, and can not be dvded between two ndvduals. In case the status of a taxpayer changes durng the year, the personal exempton shall be an amount whch bears the same rato to $,500 as the number of months the taxpayer was sngle bears to twelve months, plus an amount whch bears the same rato to $3,500 as the number of months the taxpayer was marred and lvng wth husband or wfe, or was the head of a famly, bears to twelve months. For ths purpose a fractonal part of a month shall be dsregarded unless t amounts to more than half a month, n whch case t shall be consdered as a full month. The exempton shall not exceed $3,500 where the head of a famly Is marred durng the year. In the case of an ndvdual who des durng the taxable year, the personal exempton and credt for dependents shall be determned by hs or her status at the tme of death. Full credts shall also be allowed to the survvng spouse accordng to hs or her status at the close of the taxable year. Where a return s fled on Form 040 for an estate n process of admnstraton, or for a trust, an exempton of $,500 may be clamed. 23. COMPUTATION OF TAX ' Earned ncome. In computng the tax on your net ncome you may clam a credt of 25 per cent of the tax on your earned net ncome. To determne ths credt, compute the tax on your earned net ncome n Items 2 to 3 on page of the return, as f t were your entre net ncome. Items 32 and 6 wll be 25 per cent of Item 3, or 25 per cent of the sum of Items 30, , and 46, whchever amount s the smaller. Earned ncome may consst of amounts receved as compensaton for personal servces actually rendered, or an amount not n excess of 20 per cent of the net profts derved by you from a trade or busness n whch both personal servces and captal are materal ncome-producng factors. If your net ncome s not more than $5,000, the entre amount shall be consdered as earned net ncome, or f your net ncome s more than $5,000, the earned net ncome shall not be consdered to be less than $6,000. In no case shall the earned net ncome be more than $30,000. Income from a partnershp or fducary computed on a fscal year bass. The tax on ncome receved from a partnershp or fducary makng a return for a fscal year ended n 03 shall be computed as f such ncome were for the calendar year 93. Income tax pad to a foregn country or TJ. S. possesson. If a credt Is clamed n Item 64 for ncome tax pad to a foregn country or a possesson of the Unted States, Bubmt Form 6 wth your return wth the recepts for such payments. In case credt s sought for taxes accrued, the form must have attached to t a certfed copy of the return on whch the tax was based, and the Commssoner may requre a bond on Form 7 for the payment of any tax found due f the tax when pad dffers from the credt clamed. Surtax. The surtax for any amount of net ncome not Bhown In the table below s computed by addng to the surtax for the largest amount shown whch s less than the ncome, the surtax upon the excess over that amount at the rate ndcated n the table. In the case of bona fde sale of mnes, ol or gas wells, or any nterest theren, the surtax on the proft shall not exceed 6 per cent of the sellng prce. See Artcle 5 of Regulatons 74. The surtax upon $6,450 would be $93.60, computed as follows:. ITEMS Surtax from table Surtax at 3 per cent TOTAL. Amount o[ net ldcome A 0 to $0,000 0,000 to 54, ,000 to 6, ,000 to 8, ,000 to 20, ,000 to 22, ,000 to 24, ,000 to 28, ,000 to 32, ,000 to 36, ,000 to 40,000.. EXAUTU roa Nn INCOMX or $6,«0 2. Net Income 86, $6, Rat. percent D Surtax ISO $ CouroTATtoK or SURTAX ON Its* 20, FAQI l or TBX BXTUBM SURTAX RATES FOR 83 Total Burtax C $ ,040,400,800 t I. Net Income Amount of net Income A $40,000 to $44, ,000 to 48, ,000 to 62, ,000 to 66, ,000 to 60, ,000 to 64, ,000 to 70, ,000 to 80,000-80,000 to 00, ,000 up 2 $. Rate percent D Surtax Total surtax O $2, 240 2,720 3,240 3,800 4,400 5,040 6,060 7,860, ITEMS EXEMPT FROM TAX The followng Items are exempt from Federal Income tax and should not be Included n gross ncome, unless t s desred to establsh a net loss, n whch case see Secton 7 of the Revenue Act of 928: (a) Amounts receved under a lfe nsurance contract pad by reason of the death of the nsured, whether In a sngle sum or n nstallments (but f such amounts are held by the nsurer under an agreement to pay nterest thereon, the nterest payments shall be ncluded n gross ncome): (o) Amounts receved (other than amounts pad by reason of the death of the nsured and nterest payments on such amounts) under a lfe nsurance, endowment, or annuty contract, but f such amounts (when added to amounts receved before the taxable year under such contract) exceed the aggregate premums or consderaton pad (whether or not pad durng the taxable year) then the excess shall be ncluded n gross ncome. In the case of a transfer for a valuable consderaton, by assgnment or otherwse, of a lfe nsurance, endowment, or annuty contract, or any nterest theren, only the actual value of such consderaton and the amount of the premums and other Bums subsequently pad by the transferee shall be exempt from taxaton under paragraph (a) above or ths paragraph: (c) Gfts (not made as a consderaton for servce rendered), and money and property acqured by bequest, devse, or nhertance (but the ncome derved from such property s taxable and must be reported); (d) Interest upon () the oblgatons of a State, Terrtory, or any poltcal subdvson thereof, or the Dstrct of Columba; or (2) securtes ssued under the provsons of the Federal Farm Loan Act or under such Act as amended; or (3) the oblgatons of the Unted States or ts possessons. In the ease of oblgatons of the Unted States ssued after September. 07 (other than postal savngs certfcates of depost) the nterest on 4 per cent and 4H par oentfebrty r ~* r * & Bonds, Treasury Bonds, and Treasury Savns Certfcates, owned n excess of $5,000, and the nterest on Treasury Notes, s subject to surtax f the net Income s over $0,000, and should be reported (see Instructon 9); (e) Amounts receved through accdent or health nsurance or under workmen s compensaton acts, as compensaton for personal njures or sckness, plus the amount of any damages receved, whether by sut or agreement, on account of such njures or sckness; (/) Amounts receved as compensaton, famly allotments and allowances under the provsons of the War Rsk Insurance and the Vocatonal Rehabltaton Acta or the World War Veterans' Act, 924, or as pensons from the Unted States for servce of the benefcary or another n the mltary or naval forces of the Unted States n tme of war, or as a State penson for servoes rendered by the benefcary or another for whch the State s payng a penson; (a) Amounts receved by an ndvdual as dvdends or nterest, not exceed- * tag $300, from domestc buldng and loan assocatons, substantally all the busness of whch s confned to makng loans to members; (A) TherenUlvalueofadwelUnghouseandappurtenancesthereoffurrdshed to a mnster of the gospel as part of hs compensaton; (0 Compensaton pad by a State or poltcal subdvson thereof to ta offcers or employees for servces rendered n connecton wth the exercse of an essental governmental functon; and (j) Amounts receved as earned ncome from sources wthout the Unted States by an ndvdual ctxen of the Unted States who s a bona fde nonresdent for more than sx months durng the taxable year. The taxpayer n such a case may not deduct from hs gross ncome any amount properly allocable to or chargeable aganst the amount so excluded from bs gross Income. 25. ACCRUED OR RECEIVED INCOME If your books of account are kept on an accrual bass, report all Income accrued, even though t has not been actually receved or entered on the books, and expenses ncurred nstead of expenses pad. If your books do not show ncome accrued and expenses ncurred, report all ncome receved or constructvely receved, such as bank nterest credted to your account, and expenses pad. 26. PERIOD TO BE COVERED BY RETURN Your return for the calendar year 93 shall be made on Form 040. J the return s for a fscal year endng on the last day of any month, other than December, n 93, Form 040FY should be used. The accountng perod establshed must be adhered to for subsequent years, unless permsson was receved from the Commssoner to make a change. An applcaton for a change n the accountng perod shall be made on Form 28 and forwarded to the Collector pror to the expraton of thrty days from the close of the proposed taxable year. 27. AFFIDAVIT The affdavt must be executed by the person whose ncome Is reported unless he s, absent from the country, or otherwse ncapactated. In whch case the legal representatve or agent may execute the affdavt. A mnor, however, makng hs own return must execute the affdavt. The oath wll be axmnstered wthout charge by any collector, deputy collector, or nternal revenue agent. If an nternal revenue offcer s not avalable, the return should be sworn to before a notary publc, justce of the peace, or other person authorzed to admnster oaths, except an attorney or agent employed to represent the taxpayer before the Department n connecton wth hs tax lablty. 28. WHEN AND WHERE THE RETURN MUST BE FILED The return must be sent to the Collector of Internal Revenue for the dstrct n whch you lve or have your prncpal place of busness, so as to reach the Collector's offce on or before March 6,032. In case you have no legal resdence or place of busness n the Unted States, the return Bhould be forwarded to the Collector of Internal Revenue, Baltmore, Maryland. 29. WHEN AND TO WHOM THE TAX MUST BE PAID The tax should be pad, f possble, by sendng or brngng wth the return a check or money order drawn to the order of "Collector of Internal Revenue at (nsert cty and State)." Do not send cash by mal, nor pay t n person, except at the Collector's offce. The tax may be pad when the return s fled, or n four equal nstallments, as follows; The frst nstallment shall be pad on or before March 5, 932, the second nstallment shall be pad on or before June 5, 932, the thrd Installment on or before September 5, 932, and the fourth nstallment on or before December 5, 932. If any nstallment s not pad on the date fxed for payment the whole amount of tax unpad shall be pad upon notce and demand by the Collector. 30. PENALTIES For wllful falure to make and fle a return on tme. Not more than $0,000 or mprsonment for not more than one year, or both, and, n addton, 26 per cent of the amount of the tax. For wllfully makng a false or fraudulent return. Not more than $0,000 or mprsonment for not more than fve years, or both, and, n addton, 60 per cent of the amount of the tax. For defcency n tax. Interest on defcency at 6 per cent per annum to the date the defcency s assessed, or to the thrteth day after the flng of a waver of the rght to fle a petton wth the Board of Tax Appeals, whchever date s the earler, and, n addton, 6 per cent of the amount of the defcency f due to neglgence or ntentonal dsregard of rules and regulatons wthout ntent to defraud or 60 per cent of amount of defcency f due to fraud. 3. INFORMATION AT SOURCE Every person makng payments of salares, wages, nterest, rents, commssons, or other fxed or determnable ncome of $,500 or more durng the calendar year, to a sngle person, a partnershp, or a fducary, or $3,600 or more to a marred person, a requred to make a return on Forms 096 and 099 showng the amount of Buch payments and the name and address of each recpent. These fonnb wll be furnshed by any* collector of nternal revenue upon request. Such returns coverng the calendar year 93 must be forwarded to the Commssoner of Internal Revenue, Sortng Secton, Washngton, D. C, n tme to be receved not later than February 5, 932. V *

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13 't 3/ <{J/ u-t/// ZL -LtXA/>._;t4_j_s>'* w _ L.:,._..3* _. 3 o 3.0. JLo I-.L%L L±-- L -ftoj. s */ULI L. VJf _/JL ju J* Ofe A4 su -3*- ar -?' jl&a: _JVY A /M/6UJ\ { ' jt fc 7" / vtf.jhp ftyuq <?7-f. -fr& Sy /' J 7 a, V>T ; 7JT /r-t be. «A 7 <, d v v.«?a jfl _,j_ Z J>- IXJL $3AA*±, J /4* < # _ - _4_SL2L..J LL L 2..-/.t-_Au~. y~t>-v / > -.vfjjrrl "7 J ~- 7 J ~ V" -". /.»L. _Att._z.:.._7x_?j. u: /-VK.A. 7 -VjrlL /,! /!,$ >JS>._- l\ -.-jjjl d-- &?±j32ljjl.- c.2 LL- k I o-$ 9&J. t""6 ) -- 2o-6. &u &J0..6-T W h>». > > XX* o > Vu-/H J A. 4 7 :> 0 too H y> 3 u ><x>

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18 ORIGINAL RET5RED FOB PRESERVATION A / I, I ) j3j r~ Z& j U J L x u X, _j a IJUBMIU-- L, A k - - tt : l KATJMJ j A7;'L L&-. - ', ' O f CO CO C3 I "'"""" r t ~~ -" ~"~' : ". ~~~ " " ~ '! s. ;. " ; I ' " ' ' ' /! '!. :t. _. _ -

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20 / f 3 lul*&.aj&4**t /v>n \ CUM".- to A y c Bktmu- / -/c"? ~ I n // «-/ /- -;.o vcjt _/ = / : J,-a /k A *M%* r - u U. xtnuj fhuldk -s. *! / &,&-z> -? vt, (TT? y y 0-D ry-sym-t-o 2?t "Z l> ""' / : ~,' : """"Hp CO c/ C3, /jr,.fv ; ' / /, S/ / j* y, / *-& K K t. - fctjfcto <5, ~s> ///' ' jf.cd.-.l : _ '7 T Vfe /- L-'r' "r-r4-.,.jjrl2rr<~.. f.. -» r _ y /./6lJdh / ; r \ tjl\-&mjl VMX.P ' r " -'J<, A*- 4-LCJLJ {* rr- k " & - -J -3.?3-..ZU,r< C tl? h&r<lfjr-ihjcizlx r W 0-23 /S", t7 6", (rt>'-j *HJ-; 5", 6-- l, 8, 0~6 vt ""'' W -. L J ' J *. Atfjj ORIGINAL RETKED FOB FRSLRVATSON

21 { y / ( j ~f~ // d~", TD 6 "j~h-n f/ % / Q»W A / / / - a_ W A- // Z" 5.. u --'-5 ''-Ofcyv'y <&~~*usd&,. D t fr /> <- '/V 43 /f -- T Jsl._Q S. #-2.'* frg? : :-,v-< <j -t IfrQ- 9- *U <?~9,&-T>. 25 I J*.,/ 3S / y* --O'l --~>/9- {/3\,&--, / \ 3 6/ / (.,-/. <7. 2Xf 3 0(H)! IP, try»!.. v._<?5?3 '. C/'*kj/-'V!''* 4 \'. *- 'r'-'u--oj.»--' -r;.-.,_.h A Q * -...j j»......r..., - f * -./ y / / - rv- P * t hjfruhlsl. /?. V dfc _. / 3rwj2_<.,_± du,j ) J sau-r-, /'.../.?- /..I.J-a, <r r H3 o r-q 5. *-o v5 frt7 ' P-? SI '' t '.-! / t _s _ '.!,:>,Vvk(&>5?

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25 CHA-.I? I 93 ->.- l'"r CIt7 an an. ""htches 3.'. - vty Ta "ars AH ba:vy As?n. of the Blnd, at Ion Aray 's */» 'V, > T'T." -y A-:)'<."'"-A>p..>-.q-.> Albany, :?.' \lbany, 0.00 ltoo Gen. Co A:. Church "empress Al'hwy, h.y, 5.00 lgrs frtla. Oath. All Albany, h.y, g nt» a >.! :oc >.at;y ~y 5.o; 00.0C 0 ~.\vc. r\-v\ { ttr) rn-, f V,v) _>.. < s-rx-jar/ c ;A.Cr3d hax' ;ty...'j; V - - o *n :,..-,.>* '*-?,-. - ;.. ' ). v ".ansa. 30.C.V. a -.-A,!AJI: j.rc3:n* s.!c ' t-..l Vd, -Jevr s Catholc..h"Xte3 A.-orsrn A. Alv&; 5.00 OhAh.O.a '.- - r-'-ad< AT. tan 5.0 : Ilr.rla. CL'kXsm ) : 'Z2'h,VA- -t 5.0 A -C7 > / ORSGMAL RETIRES FOR PRESERVATION

26 \OOrftO: o.arrcn '..-,.} A...-:.a-U-y o.' :Oa-tal 5.00 v). : -J: ' %-L W '. * " -; - r ' " ' -. * * 0.00 Beol.aaa at. :-'o;r v ltal H.Y.Oty ot. Aorogs Canrch Brooklyn Aaercan Leal or; p -rtsaanahp Brotherhood O.T.OIty 0.00 "'ayor Thac'hor, logth Hoap. :T.'*.:T.O. Albany 0.00 "alcan "--'3ra Buffalo 5.00.'ratonal 0 cessaton Assn. :.Y,Gly 0.00 ro. ", T. Boraaa: - 3~ lad o.o: a.7.>:;3r:lcan Ohrctaas laoo? ' :."'.'"ty 0.00 "rj. 'V -.*' ' Ooor s '.a Traal /. TM-ar 5 '. 'a3t?. aaad.* v.. t_ w ',, 'adalae..j033v9i ! "I >ttsr, "02 : 0> ara * O.'J ' : H.-3 TO- Fund " ':.... : *;.'! Q- ' <"* * : O.aaty x;cta&y 5.0 o.u J. U.J. -. j., JL.j *. ;y O.cO A 0 ee;ad "ay<e Park 0.00 O-aoarAaO ; as Card I : a#st. Hose's Collage Ooodlaam H. C. Church Khnobeck a 5 vaton Aza.y rmu;;~:-c8q v "*? y / c j fee <f ORIGINAL RET5HE0 FOR PRESERVATION

27 »> ~ -> A * r f~> XC3:3' C\ f»"> ',. - aprd-3 5.0' ::-,-> -/w. \j 'J HXO'o:\ Duhc*v3 3S County OVlld Arohasotor/ycal Iot. Evalyn Ck;lds::Uh 'Os Charal OOTS Orange Csntaml Cty Col" 35 Central Cty Coll? ;a uroton ;ar '.'3.3: oyton Far Rocaway V:r yda?r> :'aeo., OJL. 0.OC 5., ,0:.' 0. on 5,,00 /. v. : ; / / //' V / JZo Q< </?, r -/ / '< r 5 2. re s j. % '-0