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Assessment of tax, 225

Assessments, stock, 143

Association, land banks, 122

Associations, 7

Bad debts, 69, 161, 185

Banker-Farmer, 254

Banks, private, 113

Bank stock tax, 114

Beneficiary's income, 84, 118
Bequests, 39

Bills receivable, 69

Board and lodging, 44, 74
Bond interest, 99
Bonds, cancelled, 187; discounted,
178: exempt corporations, 79;
public utilities, 36; government,
33; Liberty Loan, 33; redeemed,
179; surety, 140; tax free, 78, 80
Bonus payments, 43, 145, 244
Book values, 60

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Cost, franchise, 149; inventory, 60;
137; materials,

manufacturing,

136; property, 55
Crop shares, 73

County employee, 38

Coupon payment, 76

Customs duties, 165

Damages recovered, 95

Dealings, 3

Debts of corporations, 69, 151; can-
celled, 185

Deceased persons, 28

Deductions, 21, 125; for depletion,

91

Default payments, 61

Deferred dividends, 104

Dependent child, 24

Depletion, 200

Deposits, 161

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Improvement expense, 128; by ten-
ant, 74

In and out of market, 65
Income, estate,

118; farmer, 71;
fiduciary, 82; gambling, 96; in-
surance companies, 81; landlord,
73; married persons, 25; partners,
85
Indebtedness of corporation, 151
Information at source, 208, 214
Inheritance, 39; taxes, 164

Insane persons, 14

Instalment payments, 56, 241

Insurance companies, 81; losses,

182; dividends, 112; premiums,
141

Insurance proceeds, 40

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Irrigation projects, 36

Interest, 3, 76; coupons,

bank deposits, 161

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Political subdivisions, 33, 37, 250

Postmasters, 38

Power of Attorney, 14

Place of filing, 13

Pleasure farm, 72

Premiums paid, 141

Professions, 3, 42, 245

Profit-sharing, 43, 144

Profits, realized, 50; sale of stock,

64; undivided, 203

Property, exchanged, 62; sale, 49
Private banks, 7, 113
Public employee, 38

Public utility bonds, 36

Railroad bonds, 36; expense, 44
Rates of depreciation, 192
Raw materials, 136
Realized interest, 76

Realized profit, 50, 235

Receiver's Return, 118

Redeemed bond, 179

Removal of buildings, 183
Rent, 3, 73, 162

Reorganization, 117
Repairs, 129, 193

Reserves, 182

Royalties, 91, 200

Running expense, 58

Salaries, 3, 42, 144

Sales, 3; of gifts, 63; of property, 49

Schedule of tax, 5

School teachers, 38

Scrip dividends, 114

Selling price, 56

132; income,

Sick fund, 46

Single person, 5

Stock assessment,

143;

Leasehold depreciation, 198, 240

Legacies, 83

Liberty Bond, 33, 114

Life insurance, 40

Limited partners, 7, 88

Living quarters, 44

Losses, 169, 178

Lobbying expense, 147

Machinery expense, 128

Mail clerks, 38

Manufacturing cost, 137

Market sales, 65; value, 51
Married man, 2, 25
Mercantile profits, 58
Mines, 91, 200

Minister's income, 45

Mutual benefit societies, 79
Net income, 21
Non-residence, 14, 222
Normal tax, 5, 23, 31
Note dividend, 114
Obsolescence, 201

cancelled,

187; dividends, 115; 175; ex-

changed, 68; issue, 67; sold, 64
Street railway bonds, 36

Striking a balance, 58

Surety bonds, 140

Tax free bonds, 78, 80, 168

Taxes paid, 163; on bank stock, 114

Tenant's depreciation, 198; expense,

132; improvements, 74

Theft losses, 172

Timber, 251

Trade losses, 169

Treasury stock, 67

Trustee, 42, 118

Undivided profits, 203

United States Bonds, 33

Wages, 3, 42

Wage earner's expense, 130, 233
Waterworks bonds, 36

Wear and tear, 188

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Pomades, 13

Postal rates, 20

Records, 13
Restaurants, 18

Seats, 5

Sporting goods, 13

Talking machines, 13
Telegraph, 7

Telephone, 7

Theatres. 17

Trucks, 13

Toilet waters, 13

Wagons, 13

Washes, 13

CAPITAL STOCK TAX.

Average fair value, 9

Average value, 15
Book value, 25

Common law associations, 3
Corporations, domestic, 3;
common law, 3;

foreign, 2, 31; holding, 27;
inactive, 5;

Massachusetts Trust, 3;

not in existence, 4
Change in capital, 29
Exempt corporations, 2
Fiscal year, 30

Foreign corporations, 31
Fraudulent return, 12
Holding companies, 6, 28
Inactive corporation, 5
Insurance companies, 2
Massachusetts Trust, 3
Mutual companies, 2
Payment of tax, 11
Penalties, 11

Profits, undivided, 9
Receiver, 6

Related companies, 27

Return, 7

Subsidiaries, 6, 28

Surplus, 9

Suspension, 5

Undivided profits, 9

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