The morning news. [volume] (Savannah, Ga.) 1887-1900, 1895-04-13
NEW INCOME TAX WRINKLES.
THE PRESIDENT INCLUDES HIS SAL
AIRY IN HIS RETURN.

A Decision as 10 whether IL is Sub
ject TO the Tax Left to the Proper
Ofiicers-Lawyers Claim that Real
Estate Owners Cannot BE COmpeIl-
ed To Make Returns of Their In
comes from Rents-A Nice Point
Alse Raised in Reference to the
Property of Wives.
Washington. April 12-President CIeve-
land has filled out his income tax blank
and Will probably make his returns to-
morrow. In it he has included his salary
of $4,000 as chief executive, on which the
tax viii be $500 deciding to leave it to
the proper officers to determine
whether the payment of the 2
per- cent. assessment will be in
violation of the provision of the federal
constitution which says the compensation
of the President shall not be increased
nor diminished during the term for which
he shall have been elected. AS to the pay
ment Of the tax, Mr.. Cleveland has until
July 1 to do 1t. and as the constitutional
question affecting his salary will undoub-
tedly have been passed on before that
time, the President will wait for the dis
position of the matter.
tax shall be paid by individual ito the
collector or deputy collector of the dis
tflct IN which they reside" 1t is said
tndt Mr. Cleveland Is uncertain as to
whether he should claim Buzzards' Bay
or New York city as his place of residence
ana that, for this reason, it is not un-
nthheiy tha that he will send in his return to
the deputy collector in Washington.
- IN acceptance with the usual custom
5000 FRIDAY was observed as a holiday
Dy the supreme court of the United States
n a nv T. rfph fsslN rtssf,
II any movement has begun looking to the
presentation of motion for a rehearing
OF the Hyde and Pollock income tax cases
nothing can reach the lilies of the court or
the attention of the judges until to-mor-
row, II then. The report that a motion
Tor rehearing of the Moore case would
be made is evidently incorrect as it has
not been yet acted upon by the supreme
court, and, therefore, there is nothing upon
Whlcn TO base such a proceeding: Much
additional income tax litigation is conf
but they have no information as to what
shape it will take.
The regulations issued yesterday by the
internal revenue division. attorneys say,
cannot be enforced in fun. 1t is pointed
out that the decision of the supreme court,
last Monday, wipes out of the law all ref
erence to incomes from rent, and that
the statute stands as If incomes from
that source had never been mentioned.
The requirement that returns shall in
clude the amount received from that
source, lawyers say, cannot be enforced,
as there is no provision upon which pro-
cess can be based Every return made
since last Monday, from which has been
omitted incomes from rents. is, in the opin-
ion of these attorneys, full compliance
with the law.
Another discrimination made by the law
has also been discovered. Attorneys say
that where a wife has an income independ-
ent from that of her husband which Is
less than $4,000, It cannot be taxed, and
that it need not be included within his
return. But If 1t be more than $4,000, 1t
must be added to the total of her hus-
bands taxable income and but one deduc-
tion of $4,000 made from the gross sum.
It is claimed that no return at all need
be made by persons whose incomes are
wholly derived from rents, regardless of
the amount.