New-York tribune., 1919-12-31
State Income Tax Questions
(Ansscered for the Tribm by Comptroller 1rauis)

Q---J. II. NJ: ldy WhcT aVtH tuG1Gycfa
receive their bills from, thc state?
(b) In case Of default in payment BY
a person not osc'iing real estGte aViU his
salary be garnisheed for the an,ount Of
the tur?
A.-(a) No tax bills will be delivered
to taxpayers by the state. Blanks and
instructions can be secured at the New
York Office Equitable Building, 100
Broadway after January 1. If your
income is solely from salary or other
personal service compensation, interest
and dividends, or from partnerships,
estates or trusts, you should use form
200 il resident and form 200-A il
a nonresident. If you have other
sources of income, ask for form 201 If
a resident, or form 201-A if a non-resi-
dent.
CO. j tho ta* is not paid within sixty
days after it becomes due (March 15,
1920. or extended date). the law author
ICES the Comptroller to compute the
tax due and issue warrant to the
Sheriff of the county, commanding him
to levy upon and sell the real and per-
sonal property of the person owning
the same to satisfy the amount Of the
tax and penalties. This warrant when
fled with the County Clerk becomes
lien upon the title to and interest in
real property or chnttels rea! of the
person against whom it is issued.
Whether or not garnishec proceedings
would be conducted would be matter
for determination by the Attorney Gem
eral, who is the Comptroller's legal
adviser.
Non Residents Not Exempted
Q.--C. l.. o.: (o) Do Neac York. bust
ness men residing IN Ne1p Jersey eujoV
the same exemptions as arc giUen to
residents OF Neac York City and state?
(b) In case of refa.sol Of no,a-resi-
dent doing business in Ne1o York to pay
has tGr zChnt processes MW the state use
to collect the bill?
A.-(a) No personal exemptions are
permitted to non-residents under the
New York personal income tax law.
(b) In the event that q nonresident
doing business IN this state refuses to
pay his New York State income tax
the matter will be referred by this
bureau to the Attorney General, the
states legal adviser.
OIL. F.: ccW myself a resident of
hoNsns, bit hauo not lived there for
three yecTS. II maintain mn residence
there WiU { hove to pov both q Federal
and Neac York State incomc tan?
Aft YOU have a fixed and settled
abode III this state to which you return
from temporary absences, and from
which You have no present intentions
OF removing, You are o resident of New
York State for the purposes Of this
law. This residence need not be of
long duration, but may only be for q
period necessary to accomplish solne
BUSINESS or other purpose. Intent
usually determines the question Of resi-
dence and the Comns~oiler may REQUIRE
d statement of the circumstances Of
your personal situation before deter
mining whether or .ot YOU arc r. resi-
dent. Ii nonresident YOU will pav
TAX upon income from property owned
or business, trade, Profession or oc-
cupatlon carried on in She State of
New York, and woui. not be entitled
to personal exemntion IF resident
you would pay C. tax on your income
from all sources within and without
the state and would i, permitted II
personal exemption
United States Clerks Arc EyemDt
Oh. u. H.: (0) Are clerks tn The
C11DtOU
e"pt, mary Of thers not 6csng residents
ot Neu }orl Stutes
f6) Is On officer of the U,lite4 States
orhay icho happens TO be stationed an
1has state exempt?
A-~(a) Persons whose entire income
is from salaries or wages or other
compensation from the United States
government are not required to file re.
Gurns under this law. (b) This would
also apply to an officer Of the United
States Army located in New York, il his
salary from the government was his
only source of income.
Cd. b. is single man hoyinQ u
mother 10 sNnpo'.t TeqaiTe9 to nny the
same amount al income tn.r na a s,uQle
maa who has no depcndcpts?
A. no. If you arc supporting and
malntainlng your mother IL .he same
tousehold YOU would be entitled "a
$1,000 exemption ms the head of a
family and 5000 additional cxeinOtion
for her as R dependent incarab Of
seif-suport because Of physical condi-
zion.
Q.-L. r. r.. an single and hnuc to
support a honc. Am I ID pay Gncomc
tax? I hare crippled sister Gepcu-
dent. Ny scln1y is $1,000.
A.A a single man you would be
required 10 make a return because your
income equals $1,000 year. because
you maintain a home for your crippled
sister YOU would not be required to
pay any tax, because you would be-
permitted an exemption of $1,000 as
She head Of household and $500 addi
tional for your invalid sistar.
o.. Mex; Wen crd uhcre do ]