Pine Bluff daily graphic., 1920-01-27
Unmarried, Who
 Support Families,
 Favored by Taxes

Little Rock, Jan. 24.-Unmarricd ed men and women who are bread-win- ners fo rothers are granted special exemptions on their earnings before figuring the income tax now beine collected. Although return must be filed by every unmarried person and by every married person living apart from wife Cor husband), who during 1919, recognition is made in the law of the home burdens car ried by millions of such persons, and relief from excessive taxation is especially provided.
 In addition to the ordinary per. sonal exemption of $1,OOO, an addi- tional exemption of s1,ooo is granted to "heads of families;" and there i: also provided an exemption of s20l for each dependent under IS years of age who is mentally or physicall, defective.
 Tine S2O0 for each dependent may be claimed by any taxpayer who Ii the chief support of such depend, ent. This is not confined to depend. ents who are members of the famils, or relatives. On the other hand ii
 
 who are earning their living An6 it does not apply to the wife or hus. band of the married taxpayer, ever though such person may have be, come a total burden.
 It should be remembered that the person who claims exemption a "head of family" must qualify fo, It. Two single persons who divido hlfWnpn the financial and other responsibil that either one is the head of the family. But if a single person act, ually assumes the total responsibil itles of the household and is aidec by having one of his brothers or sis ters support himself and contribut ing an amount that could not prac- tically be considered more than his board, such trivial circumstances must not be allowed to interfere with hls clear claim for exemption.
 single person is the head of family if by December 31 he had be- come the sole support of close rel atlves (by blood, marriage or with him and looked upon by then w S->SASAoC c &AcdCcI OI lcSS dlIouit or control in the matters affecting the support and maintenance of the household.
 The phrase "sole support" is here used in the sense that there is nc other person to whom the dependents are looking for a substantial DOT ton of their support. There may be another source of income (such as lnfprncf stocks, pension) which, if meagre enough to still leave the recipient dependent, should not interfere witt the claim for exemption. Such mea gre income of dependents, as well as the inconsequental profit on the board of any self-supporting mem Der of the household, must, howev eer' De included in the return of the mead of the household. =..
 But division of responsibility Wiil in every case exclude the parties rom the claim for the additional exemption. Article 3O2 of Regula- eons 45 defines that head of al family is "A person who actually supports and maintains in one house. hoid one or more individuals who are cl0se!y connected with him by blood relationship, relationship by mar rage, or by adoption, and whose right to exercise family control and provide for these dependent individ- uals Is based upon some moral ol legal obligation"
 Once the existence of the fact that 2. taxpayer is the principal cause for .he creation or maintenance of a nome IS established it can not be destroyed by his mere temporary or unavoidable absence from it. If father is left with young child to whom he can not give the proper ass.entlon as. himself, and ne places this cehlid with relatives or elsewhere, ne should still be considered the mead mead of family even if yet further iorce of circumstances would oblige nm to live elsewhere; provided that sne still exercised fatherly control 'eyer ..s, the well-being, education, and Iiiiai affections of the child, and didl not (while furnishing the support) allow the child to become virtual orphan. If, however, without neces-l sity the dependent continuously makes his home elsewhere, his ben tractor IS not the head of a fam ny irrespective of the question of r.