New-York tribune., 1913-12-31
Treasury Officials Advise
Man and Wife How to
Make Returns.
SSOO,OOO TO FORCE
SUFFRAGlSTS TO PAY
Women's Union Encourages Re-
sistance, Despite Warnings
of $1,000 Fines.
From The Tribune Bureau.

From The Tribune Bureau
Washington. Dec. 3O-Regulauons Tor
making returns for the income tax issueu
bv the Treasury Department to-day re-
cite that husband and wife LIVING tosethel
will be entitled to the exemption OF >4'"'
f,om the aggregate net income oil po'".
When husband and wife are separated
and living permanently apart each VIII ne
entitled 10 the minimum exemption OF
$1,000
SuTraeist leaders waeine campa'sI
against pavment of the income tax pN
women may find their problem soiNeo p'
the law. i'm the opinion of Treasury o'n-
cials. There is a provision when aPpro-
nriates sSOO.OOO for collecting the tax anu
states that the Commissioner OF Hi'eiH"'
Revenue NAV pay such sums as he oee"s
necessary for information. detecuoh anu
bringing 10 trial and punishment persons
guilty Of violating the provisions OF '"'N
section or cOnniving at the same
Women Advise Resistance.
"Resistance" by women of the cohec-
tom of the tax. despite the government ;
.nrounced intention 10 impose fines OF
3 s, 200 for each failure TO report incomes
,.iu receive the announcement or tue
sutfragists' Congressional Union, 1t is an
nounced in a statement issued pE u'e
Tanization headquarters here
EVERY single person" say the reg
items drafted by the Commissioner VI ~"
ternal Revenue, land every married pc
son not living with husband or wire III '''e
sersa balow defined. who has net income
exceeding 500 per annum, is haoie 10
nav the normal income tax uhder lh's
law. but in making return Tor sue" '"N
NAV claim an exemption oil S''V" i'''''
their total net income.
Husband and wife living together al
entitled TO an exemption OF saw oit'
from the aggregate net income OF DoIh'
which may be deducted in making the Ie-
turn Of such aggregate income LOT '"A",
,ior However. when the husband ana
wife are separated and living permanent
w anart from each other each sl"i
entitled TO the exemption OF SS'VV'
.Jf the husband and wife, not llNihs
anart. have separate estates, the INCOME
from both may be made on one return"
but the amount OF income OF each anu
the full name and address OF oo'h must
be shown in such return.
..'The husband, as the head and lesal
r.nresentative Of the household ana gen
eraI custodian OF its income, should make
.rd render the return of the aggregate
income Of himself and wife, and for the
purpose Of levying the income TAX 1t u
assumed that he can ascertain the to'al
amount Of said income.
Wife May Make Return.
.If a wife has separate estate man
aged by herself as her own separate prop
crtv. and receives an income of more thah
5000. she may make return OF her own
income: and if the husband has other net
income. making the aggregate oil Dotn IN
comes more than $4,000 the wife's return
should be attached TO the return OF her
husband. or his income should be IN
cluded i'm her return. in order that de-
duction Of $4,000 may be made from the
aggregate OF both incomes. The tax IN
such case, however, will be imposed only
upon so much Of the aggregate income oi
both as shall exceed $4,000
"If either husband or wife separately
has an income equal 10 or in excess OF
ss0Nn p return OF annual net income Is
required Under the law, and such return
must include the income Of both; and ir
such case the return must be made, ever
though the combined income Of both be
less than 5000
'If the aggregate net income Of boti
exceeds $4,000, an annual return Of theiI
combined incomes must be made in the
manner stated. although neither one sepa-
rateIy has an income of $500 per annum
They are Jointly and separately liable fol
such return and for the payment OF th'
tax.
THE single or married status Of th'
person claiming the specific exemption
shall be determined as of the time o.
claiming such exemption, If such claim b'
made within the year for which return
is made: otherwise the status at the close
Of the year"