Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1919-02-24

and the total income. There is pro-.
vision for an additional exemption OF
5000 for each child or other depend
nj person, under Is years OF age or
incapable of self-support. Thus a
married man with one child or an
aged parent would have an exemption
of $4,000 and would pay a. on the
come. A man with two children would
have an exemption Of $2,4OO; three
children, $500, and so on.
To illustrate. h calculation of tax:
\ single man with a net income
last year Of $4,000 will be taxed $50;
income of $4,000, tag $40; income of
$4,000, tax $3.50: income $1,000, tax
S24O.
A married MAJ without children
and with an income of $4,000 last year
will pay a tax of $40; income $4,000,
tax $50; income Of $4,000, tax $120;
income of $1,000, a $3.50.
The regular or normal tax is IL per
cent. on incomes of more than $4,000
in case of unmarried persons n
more than $4,000 in the case Of MT
ried persons without children. In 9TH
err words, the tax is doubled on in
comes of $4,000 more than h speci-
fic exemption. In addition, so-called
surtaXes superinimposed on the regu-
lar or normal tax are assessed on net
incomes of more tina $5,OOO,-the ad-
ditional rate being l per cent for the
first $1,000 above that sum, 2 per cent
for the next $4,000, 3 per cent for the
for each. additional $4,000. Both the
IL per cen rate and the surtaxes may
be ignored by persons with incomes
of leSs'than $4,000.
After the tax is figured. a person
must count at least on paying one
fourth of the sum by March'15. The
second installment of one-fourth is
due June IS; the third-quarter, Sep
tember is, n the last installment
Nfor failure to file on time Or to pay
the tax promptly, and tax officials vel
tcome returns and payments before
March IS. Payment in full by March
Is also will be welcomed on the
ground that the government needs the
money.
A husband and wife whose com.
bined net income for 1915 amounted
to $4,000 or more must file a return
either. separately or jointly. If sep
arate returns are filed. either ma
claim the, personal. exemption Of ST.
900, Or this exemption may be divided
5 Earnings of, dependent children mus
5 be included as part of the income o
the head of. the family. If an unmar'
rieds person supports either partially
u orSwholly,@ a parent or some other rel
ative or, friend, not living in the same
l household, this person is not consid'
cred the head of q family and is there
t fore entitled only to the $1,000 exemp
ton. If the parent is wholly depend
ent. however. and lives in the taxpay
er's household, this makes the unmar
ried person the head of the family
IT,. because of the special exemp'
ton for children and dependents o.
because of the exemption Of soldier:
and sailors pay. an unmarried, per
sons income of more than $1,000 o.
Il married persons income of mare
than $4,000 is found not to be taxable
this condition does not free the indi
vidual from filing a return. III
many persons who do not have to pa,
a tax must file returns. .
A head of a family is described Of
ficially as "a person who supports on
or more persons closely connected
with him by blood relationship, rela
tionship by marriage, OF by adoption.
The compensation IN 1918 Of a mar