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 Bills receivable, 69 Board and lodging, 44, 74 Cost, franchise, 149; inventory, 60; manufacturing, 136; property, 55 County employee, 38 Coupon payment, 76 Customs duties, 165 Damages recovered, 95 Dealings, 3 Debts of corporations, 69, 151; can- Deceased persons, 28 Deductions, 21, 125; for depletion, 91 Default payments, 61 Deferred dividends, 104 Dependent child, 24 Depletion, 200 Deposits, 161 Improvement expense, 128; by ten- In and out of market, 65 118; farmer, 71; Insane persons, 14 Instalment payments, 56, 241 Insurance companies, 81; losses, 182; dividends, 112; premiums, Insurance proceeds, 40 Irrigation projects, 36 Interest, 3, 76; coupons, bank deposits, 161 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 Public utility bonds, 36 Railroad bonds, 36; expense, 44 Realized profit, 50, 235 Receiver's Return, 118 Redeemed bond, 179 Removal of buildings, 183 Reorganization, 117 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 Minister's income, 45 Mutual benefit societies, 79 cancelled, 187; dividends, 115; 175; ex- changed, 68; issue, 67; sold, 64 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 Wear and tear, 188 Pomades, 13 Postal rates, 20 Records, 13 Seats, 5 Sporting goods, 13 Talking machines, 13 Telephone, 7 Theatres. 17 Trucks, 13 Toilet waters, 13 Wagons, 13 Washes, 13 CAPITAL STOCK TAX. Average fair value, 9 Average value, 15 Common law associations, 3 foreign, 2, 31; holding, 27; Massachusetts Trust, 3; not in existence, 4 Foreign corporations, 31 Profits, undivided, 9 Related companies, 27 Return, 7 Subsidiaries, 6, 28 Surplus, 9 Suspension, 5 Undivided profits, 9 |