Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1914-02-06

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Married Man Puzzled
AZ correspondent, signing himself, "a Married
Mans' asks editorial advice as to whether 1t would
be tafe for him to follow the plain letter of the
income tax law where it conflicts with the rules and
regulations promulgated by the secretary of the
treasury. His complaint is against the. ruling requir-
ing a Joint return from husband and wife living
together. He says that under the ruling the rich
old maids, old bachelors and divorced. persons are
allowed annual incomes of $4,000 each without, taxa
ton, whereas married people living together are
allowed only $4,000 each. The correspondent wants
to know whether the treasury department can com.
pei husband and wife to make q joint return and
whether a husband can be compelled to disclose: his
income to his wife and a wife can '0e compelled to
disclose her income to her husband.
While the powers given the secretary OF the treas
ury- under the terms of the income tax law are prac-
tically judicial a taxpayer would not-be denied the me
right to test the Interpretation Of any section OF the
law. iii the United States court. Eut. the correspond
ent does not appear to have read the law carefully.
The. law reads: "That there shall be deducted from
the amount Of the net income of each OF said PERSONS
ascertained as provided herein, the sum Of $S,OVo'
plus $1,000 additional. ii, the person making the return
be aa2IImarried man living with his wife, or plus the
tSuu u p4syVV SuWuLhOudiS IL Guc GOi oOAAt 0nNAS viz
retrun be a married woman with, a. Husband living
With her; but in no event shall this additional ex-
emption Of $1,000 be deducted by both a husband and
a wife: Provided, That only one deduction Of $4,000
shallob made from the aggregate income of D0th
husband and wife when living together"
"a, But for the final provis0 our correspondent would
be Fight. There is no provision for "joint returns, "
and a reasonable construction Of the law, but for the
provso, would be that husband and wife might to-
gcther enjoy an aggregate income Of $1,000 exempt
fromet~ taxation. It hSto get at the aggregate. IN
Gomez OF Aus5and and wife that the treasury depart.
ment has ruled that theresmust be joint returns. As
. regulation to collect the tax due under the law,
sue" ruling viii doubtless be dpheld 10y the courts,
although men aud women not living together are not
required to make returns unless the net. income of
each amounts to over $4,000. The law itseffs seems to
put. a: premium on divorce and q penalty on married
folks who live up to the solemn covenants OF tae
marriage ceremony. The early newspaper reports
that the law sought to encourage m%atrimony' We're
misleading.
Unciyilized murder seems to have taken the place
OF war in Mexico.
The private banks are gradually disappearing in
one way or another. >
Any prominent Mexican is liable to arrest for
even thinking things against the government.
If MRS. Wilson loses her land suit in California
she ought to have enough friends to recall the judge.
Nobody has. contended that the teaching of sex
hygiene in the schools would not interest the pupils.
The suspicion with which confessions are received
upssts the old theory that. q man vii! not lie on him.
self.
The Kentucky statesman WHO would regulate by
law the amount Of cloth in a skirt oyerlooks regulat-
ing the material.
A bull broke into agLondon china shop and dld
not smash a thing. Our SMILES follow our precce'
dents into limbo.
Senator Thomas Of Colorado is forty years beh1no
with his speeches. He delivered one in the Senate
on the crime Of 20. 49,.
sarah Bernlarlt would resent the suggestion that
tho ribbon Of the Legion Of Honor was bestowed upon
her because of her age.
That gold.headed cane the town OF Roosevelt, y.
T., is to sell at auction was probably made IRON :
original washington cherry tree.
n;ck Adanis' statement that there are 100000 IN
dams Who should be allowed to vote Is Mcompre-
bers,ble,l since the census shows less than hait 'ha'
many indians Of all ages and degrees Of blood IN tnls