Every evening, Wilmington daily commercial., 1920-01-27
NEW STATE Income
TAX OFFICE HERE
Opened in Church Building by
Deputy Collector James 7.
McIvor.

James T. Mclvor, special deputy col
lcctcr of State income. opened now
Office in tho Church Building, Tenth ana
Market streets, yesterday.
When the Office was opened tomporar-
;ly in the County Building two months
a9o the Public Building Commission
granted permission to tho State Treas
urer to have the Office there until fopru-
ary Is. AS the income tax blanks Tor
tho 1910 taxes are expected from Dover
ia q few days the State Treasurer 8 rep
rosentativc decided in order not to incon-
yonience anyone that il was best to move
to the now office Saturday afternoon and
be ready for business yesterday.
There are many persons, SO far, who
have failed to pay tho income tax for
1918. Among those delinquents arc men
who failed to pay owing To n false ini-
preston that as they were employed by
the city or county they were exempt.
But such is not the ruling and tho State
Treasurer is desirous of securing the out
standing taxes.
just before the meeting Of tho grand
Jury for tho January term the names of
twenty prominent men were turned over
to the attorney general and after thoy
were notified to that effect they paid their
bills.
What action the State Treasurer eS-
poets to take with the remaining delin-
uuents is not known. but it is certain
that the outstanding income tax will be
collected.
The new report blanks for the 1919 IN
come tax are expected IN a few days and
they can be sworn to without cost before
the deputy collector, who will be daily at
the office from Q to 1880 and l.30 to
430 o'clock. Persons desiring reports so
they can fill them out can get Same from
the deputy collector as soon as the re-
ports come from tho printer.
EXEMPTIONS PROVIDED.
II would be we'll for all persons to read
carefully the provisions of Chapter 30.
Laws of Delaware. 1919, and IN speaking
OF exemptions 1T says:
(b) In case of q single person, a per-
sonal exemption of one thousand dollars
Isl ,000), or in the case OF the head of q
family or married person living with
husband or wife, n personal exemption of
two thousand dollars (S2, ,0O01, provided,
however, that husband and wife living
together shall receive but one personal
exemption of two thousand $4,000
against their aggregate net. income;
and in case they make separate returns
the personal exemption of two thousand
dollars (S2 ,0O0) may be taken by either
or divided between them.
(c) Two hundred dollars of said net
income for each person (other than hus-
band or wife) dependent upon and receiv-
ing his chief support from the taxpayer
if such dependent person is under eighteen
years of age or is incapable of self-support
because mentally or physically deceive.
2Sl-D- Section 24S. In computing net
income the following deductions shall
be allowed.
First. Tho necessary expenses actually
paid by the taxable IN carrying on any
business or trade, not including personal,
living, or family expenses.
Second All interest paid by the tax
able within the year on his Indebtedness.
Third. Taxes paid by the taxable
within the year imposed by the authority
of the United States Except income
taxes). or its territories, or possessions,
or any foreign country, or under the
authority of any State, county, school
district, municipality or other taxing
subdivision oCany State.
Fourth Losses actually sustained by
the taxable during the year, incurred In
his business OF trade, or other dealings, OF
arising from fires. storms, shIpwreck,
or other casualty, and from theft, when
such losses are not compensated Tor by
insurance or otherwise.
Fifth. Debts due to the taxable
actually ascertained 20 be worthless and
charged off within the year.
Sixth. A reasonable allowance for the
exhaustion, wear and tear OF properly
arising out of its use or employment in the
business or trade of the taxable.
PENALTY FOR FALSE REiuss.
SPECIAL attention is called to the fol-
lowing section which covers the cases OF
those who would make false return:
2S1-K. Section 255. Any taxable
who shall make faI Sc return under this