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Bert Otterson, Dorothy Otterson, Internal Revenue Service, et al : Collection of Original Documents Mostly Relating to Federal and State Income Tax Returns Submitted by Bert Otterson, c. 1918-1940, Willows and Chico, California

Collection of original documents (about 35 tax forms, two letters, and manuscript notes and other papers), mostly relating to federal and state income tax returns submitted by Bert Otterson who operated a business as a contractor, farmer, and rancher in Willows (Glenn County) and Chico (Butte County), California. Bert alternated his addresses on the forms between Willows and Chico. Beginning with tax year 1934, Bert filed a joint return with his wife, Dorothy. The federal income tax was enacted by the 16th Amendment in 1913. Circa 1918-1940. Sizes range between about 4 1/4" x 3" and 16 1/2" x 13 1/2." Circa 164 pp. (68 pp. of forms; 96 pp. of notes and other papers). Page count comprises pages with handwriting (one side of a leaf is counted as one page). Printed instructions for many of the forms are also included (not part of page count). The collection represents years from 1918-1940 although some years are skipped. Items in the collection include Form 1040, 1040 and 1040A worksheets, letters and audits from the Internal Revenue Service (IRS), and handwritten notes presumably in Bert's hand. There are some papers relating to the State Board of Equalization (BOE) and Department of Motor Vehicles (DMV) and one U.S. Census form for 1930 which lists the number of lambs, rams, wethers, ewes born; number of sheep and lambs shorn; and figures for farming taxes, debt, expenditures, and the like. Notes are mostly math calculations figuring costs or expenses for parts of the business such as labor, overhauling, welding, blacksmithing, trucking, rent, hay, seed, car upkeep, freight, parts and repairs, taxes, water, board, oil, insurance, telephone, interest, and the like. The following is a summary of the collection's items by year (undated notes are generally kept as they were found, so while many of the following years have notes listed under them, those notes may or may not correspond to that year). 1918: 1040 Worksheet for Individual Income Tax Return (2 pp.); notes (1 pp.). 1919: 1040A Worksheet (2 pp.); notes (1 pp.); Schedule for Farm Income and Expenses (4 pp.) 1920: 1040A Worksheet (2 pp.). 1921: 1040A Worksheet (2 pp.). 1922: Duplicate of 1040A (2 pp.). 1923: 1040 duplicate (2 pp.); notes (8 pp.). 1924: 1040 duplicate (2 pp.); notes (7 pp.). 1925: 1040 duplicate (2 pp.); notes (6 pp.). 1926: unfilled Information Return for Calendar Year 1926 corresponding to Form 1099 (handwritten notes for years 1917-1919 on verso). 1927: 1040 duplicate (2 pp.); notes (6 pp.). 1928: 1040 duplicate (2 pp.); notes (2 pp.). 1929: 1040 duplicate (2 pp.); 1040F: Schedule of Farm Income and Expenses (2 pp.): notes (15 pp.). 1930: Form 15-90 (Fifteenth Census of the United States: 1930 General Farm Schedule; 2 pp.); 1040 duplicate (2 pp.); notes (3 pp.). 1931: 1040 duplicate (2 pp.); notes (4 pp.). 1932-1933: unfilled 1040 (possibly complete with original and duplicate forms); address stub to Bert; Labor Record of Work Done (1 pp.); 1933 Treasury Department envelope. 1933: 1040 duplicate (2 pp.); Labor Record (1 pp.); notes (2 pp.). 1934: 1040 duplicate (2 pp.); notes (6 pp.). 1935: Treasury Department envelope; undated State Board of Equalization envelope; receipt of Bert's payment to State of California Railroad Commission with envelope; four receipts and five forms (5 pp.) relating to BOE and DMV; 1040 duplicate (2 pp.); duplicate of Form 540 (2 pp.); notes (9 pp.); envelope with notes on front and back. 1936: notes (4 pp.); 1040 duplicate (2 pp.); 540 duplicate (2 pp.); 1938 Treasury Department envelope. 1937: State of California Franchise Tax Commissioner envelope; 540 duplicate (2 pp.); 1040 duplicate (4 pp.); notes (8 pp.). 1938: 1939 Bank of America envelope; 540 duplicate (2 pp.); 1040 duplicate (3 pp.); 1040 instructions; notes (4 pp.). 1939: 1040 duplicate (3 pp.); notes (1 pp.); 1040 instructions. 1940: 1040 original (3 pp.); notes (3 pp.); address label. Undated miscellaneous: receipt for Sacramento Bee subscription; notes (6 pp.).. Manuscript. Book Condition: Very Good. Binding: No Binding

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