Parker Brothers Monopoly Instruction Manual page 5

instructions and return the card facedown to the bottom of the deck.
The "Get Out of Jail Free" card is held until used and then returned to
the bottom of the deck. If the player who draws it does not wish to use
it, helshe may sell it, at any time, to another player at a price agreeable
to both.
"INCOME TAX": If you land here you have two options: You may
estimate your tax at $900 and pay the Bank, or you may pay 10% of
your total worth to the Bank. Your total worth i s all your cash on hand,
printed prices of mortgaged and unmortgaged properties and cost
price of
all
buildings you own.
You must decide which option you will take before you add up
your total worth.
"JAIL": You land in Jail when.
..(I)
your token lands on the space
marked "Go to Jail"; (2) you draw a card marked "Go to JailN; or
(3) you throw doubles three times in succession.
When you are sent to Jail you cannot
collect your $200 salary in that move
since, regardless of where your token
is on the board, you must move it
directly into Jail. Your turn ends when
you are sent to Jail.
If you are not "sent" to Jail but in the ordinary course of play land on
that space, you are "Just Visiting," you incur no penalty, and you move
ahead in the usual manner on your next turn.
You get out of Jail by.. .(I) throwing doubles on any of your next
three turns; if you succeed in doing this you immediately move forward
the number of spaces shown by your doubles throw; even though you
had thrown doubles, you do not take another turn; (2) using the "Get
Out of Jail Free" card if you have it; (3) purchasing the "Get Out of Jail
Free" card from another player and playing it; (4) paying a fine of $50
before you roll the dice on either of your next two turns.
If you do not throw doubles by your third turn, you must pay the $50
fine. You then get out of Jail and immediately move forward the number
of spaces shown by your throw.
Even though you are in Jail, you may buy and sell property, buy and
sell houses and hotels and collect rents.