anaheim-gazette 1937-03-25

Questions and Answers On Social Security Act Problems Are Given Following is another in the series of questions and answers pertaining to the social security act. Send your questions to the Anaheim Gazette and they will be answered in this column within a short time. Q. May the two witnesses required if an employer's tax totals less than $10.00, be employees? A. Employees may not act as witnesses on Form SS. 1. Q. Does percentage of partnership ownership mean anything in determining whether one partner is an employee and the other an employer? Does a partner have to own 50 percent or more of the business before he is an employer? A. Percentage has no effect on the question. If an actual partnership agreement or contract exists all partners are employers regardless of the amount of interest each might own. Q. How do I report the case of an employee who reaches the age of 65 in my employ? A. Form SS. 3 is issued by and filed with the Bureau of Internal Revenue. Q. Our firm has an attorney on a yearly retainer. A stipulated sum is paid him each year whether he performs any services, goes to court, or not. Is he an employee and is the firm liable for his tax under Title 8? A. Generally speaking attorneys who maintain their own offices but who are on yearly retainers are classed as independent contractors. Employment is largely a matter of the exercise of control by employer over employee. Most of these cases have individual fea- you and your employer pay is figured on the fair value of each meal. Your tips are part of your salary only if you have to account for them to your employer. If you are free to keep the tips without an accounting or a record submitted they are not considered wages and are not taxable. Q. Can I pay my Social Security tax for the entire year in case I know exactly what my payroll will be? A. You have to file returns and pay taxes under Title 8 each month, for the month preceding. You may not file yearly under this title. Title 9, covering the Unemployment Insurance provision of the Act requires yearly filing. SENAGRAMS By HARRY C. WESTOVER As prophesied in the "Senagrams" some weeks ago, the revenue bond bills went through the senate last week without any serious opposition. During the debate an attempt was made to require a two-thirds vote rather than a majority vote for all improvements. However, the members of the senate voted down the amendments and proceeded to pass the revenue bills. The senate was not satisfied with passing one revenue bill but passed two. The Garrison bill, S. B. 200, went through the senate without a negative vote; the Nielsen bill, S. B. 888, had four time no attempt was made to put the measure through over the governor's veto. Proponents of revenue bond measures this year started in plenty of time so that in the event of a veto by the governor, there will be time to try to over-ride the veto. If the attitude in the legislature doesn't change the revenue bond measures can be carried over the governor's veto. Senate Bill No. 111, Fletcher, passed the senate last week and is of interest to residents in the Laguna Beach art colony. The bill provides that where works of art are not sold that they can only be assessed at the cash value of the materials constituting it. We have not heard very much criticism in Orange county relative to the assessment of works of art. Our assessors usually have been of the opinion that until the works are sold there there is a question of the value. However, in San Diego county the county assessor assessed works of art at its supposed market value prior to the time it was first sold. One of the controversial matters before the senate during the past week has been the Tom Mooney issue. The legislation providing for a pardon for Tom Mooney initiated in the assembly and was passed by that body by a large vote. In the senate only five votes were registered for the Mooney pardon. The senate received opinions from the attorney general and from the legislative counsel that the legislature did not have the right to grant a pardon for Tom Mooney. Many members of the legislature voted against the pardon upon the theory that the legislature did not have th- sum is paid him each year whether he performs any services, goes to court, or not. Is he an employee and is the firm liable for his tax under Title 8? A. Generally speaking attorneys who maintain their own offices but who are on yearly retainers are classed as independent contractors. Employment is largely a matter of the exercise of control by employer over employee. Most of these cases have individual features which require specific rulings. You should probably elaborate on the detail of your arrangements in a letter to the Commissioner of Internal Revenue applying for a ruling on your case. Q. I am a waitress. I receive $16.00 per week, one meal a day, and whatever tips I am given. Are the meals part of my salary? Are the tips part of my salary? A. The meals you receive are part of your salary and the tax bate an attempt was made to require a two-thirds vote rather than a majority vote for all new improvements. However, the members of the senate voted down the amendments and proceeded to pass the revenue bills. The senate was not satisfied with passing one revenue bill but passed two. The Garrison bill, S. B. 200, went through the senate without a negative vote; the Nielsen bill, S. B. 888, had four negative votes registered against it. From the senate the bill now goes to the assembly and during the interim Assemblyman Clyde Watson predicted that there were enough votes in the assembly in favor of revenue bonds to put such a measure over in the face of the governor's veto. A revenue bond measure was vetoed during the 1935 session by the governor. Because of lack of OWNERS REPORT 22 TO 27 MILES PER GA QUICK FACTS ABOUT FORD'S NEW "ECONOMY CAR" • The new Thrifty "60" is a big car. Same bodies and wheelbase as the Brilliant "85." But the engine is smaller—and the price lower! • At 25 miles per gallon, the tank holds gas for an all-day drive. • You drive 2,000 miles between oil changes—and then you need only 4 quarts for a filling. During the past week an attempt was made by the Democratic assembly to replace Fred Wood on the state personnel board. Fred Wood the legislative counsel, is an ex-officio member of The new Thrifty "60" is a big car. Same bodies and wheelbase as the Brilliant "85." But the engine is smaller—and the price lower! At 25 miles per gallon, the tank holds gas for an all-day drive. You drive 2,000 miles between oil changes—and then you need only 4 quarts for a filling. The lowest priced Ford in years, and the lowest priced "8" ever sold! The Ford V-8 "60" engine has proved itself for over 2 years in foreign countries. A choice of 5 Thrifty "60" models. Choice of 3 colors on each. Now you can have an "economy car" that doesn't cut down on body room, riding comfort, or beauty. Furthermore, you get a modern V-8 engine, that is powerful, smooth, responsive and quiet. You get a smart car, with sweeping modern lines, rich finish, deep upholstery and fine appointments. You get a safe car, with all-steel top, sides, and floor, welded together over a steel framework—and Safety Glass all around. You get a car that makes a dollar deliver more miles than any Ford has ever offered before. Even after you drive one it's a little hard to believe that you can get a car so fine, at a price so low. Ask us to let you try one today! YOUR FORD DEALER AUTHORIZED FORD FINANCE PLANS—$25 a month, after usual down payment, buys any model 1937 Ford V-8 car. Ask your Ford dealer for further details about the easy payment plans of the Universal Credit Company. McCOY MOTOR CO. 320 Pho Attempt was made to put pressure through over the veto. Proponents of bond measures this year were plenty of time so that part of a veto by the governor will be time to try to take the veto. Attitude in the legislature not change the revenue measures can be carried over Governor's veto. Bill No. 111, Fletcher, the senate last week and rest to residents in the Beach art colony. The rules that where works of art sold that they can only be sold there there is a value. However,iego county the county assessed works of art at market value prior to it was first sold. In the controversial matter the senate during the kick has been the Tom issue. The legislation prior to a pardon for Tom initiated in the assembly passed by that body by a vote. In the senate only five were registered for the pardon. The senate reprimions from the attorney and from the legislative that the legislature did not right to grant a pardon Mooney. Many members legislature voted against upon the theory that statute did not have the board. He is supposed to serve on the board until the legislature selects one for his place. The assembly, without consulting the senate, selected a candidate for the position. The senate refused to concur in the selection with the consequence that the move to oust Fred Wood at this time failed. However, there is sentiment that the position held by Fred Wood should be filled by an appointee of the legislature and it is possible that later on in the session the assembly and senate will get together upon a candidate. This is considered a rather important job and members of the conservative senate are interested in appointing some outstanding man to this position. During the past week a good many Orange county residents have called upon the members of the legislature from Orange county. Supervisors Harry Riley and Willard Smith were in Sacramento attending the meeting of the State Association of Supervisors. Harry Welsh and Lew Wallace of Newport Beach were in Sacramento relative to a bill concerning the management and control of Newport Harbor. District Attorney W. F. Menton also came to Sacramento to help put the measure through. Capt. Hillyard, county surveyor, and Nat Neff, former road engineer, were visitors in Sacramento. Harry Welsh, manager of the Fullerton office of the Southern California Edison company, was in Sacramento when the legislature was debating revenue bonds. Improved Orchard Heater is Sought Posting by President C. C. Teague of a $5,000 cash prize for the development of a superior or- Initiated in the assembly passed by that body by a vote. In the senate only five were registered for the boardon. The senate re- nominations from the attorney and from the legislative that the legislature did not right to grant a pardon Mooney. Many members legislature voted against upon the theory that nature did not have the grant a pardon and the insist the resolution does less the true sentiment as Mooney was innocent or whether he obtained real. the past week an atlas made by the Demo- assembly to replace Fred the state personnel board.ood the legislative coun- nex-officio member of tors in Sacramento. Harry Welsh, manager of the Fullerton office of the Southern California Edison company, was in Sacramento when the legislature was debating revenue bonds. Improved Orchard Heater is Sought Posting by President C. C. Teague of a $5,000 cash prize for the development of a superior orchard heater or other protective device within the next was announced today by the California Fruit Growers exchange. Who’s Who IN ANAHEIM PORT PER GALLON! 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