The Bienville Democrat. [volume] (Arcadia, Bienville Parish, La.) 1912-1980, 1920-01-29
INFORMATION REGARDING
THE INCOME TAX

Rufus W. f0ntenOl, oolieclol vi III
ternal Revenue, issued the following
statement toda yin regard TO heads OF
families as classified for Income Tax
purposes.
Unmarried men and women who are
hrpad-Winners for others are granted
SDecial exemption on their earnings be-
fore figuring the Income Tax now be
inc collected. Although return must
he filed by every unmarried person !
and by every married person living !
anart from wife Tor husband), Who |
had a net income of $1,000 or more
during 1919, recognition is made II
the law of the home burdens carried
Ivy millions of such persons, and relle1
from excessive taxation is especially
provided.
In addition to the ordinary personal
exemption of $1,000, an additional eH-
emption Of $1,000 is granted to HEADS
If families, and there is also pro
vided an exemption of $500 for eacF
1ependent under IS years of age or VINO
IS mentally or physically defective
The 5000 for each dependent may De
claimed by any taxpayer who is the
chief s,,pport of such dependent. rms
Is not confined to dependentS VINO
are members of the family or relatives
On the other hand it does not lncllde
servants or others who are earnlll'
thpir living. And it does not apply 10
tho wife or husband of the married
toynaver even though such person
NAV have become a total burden.
II should he remembered that the
nerson who claims exemption as "neao
A.. Of q family" must qualify for it. TWO
single persons who divide betWee'
them. more or less equally, the tlnan'
ca] and other Responsibilities OF
. household cannot claim that ether one
. $ the head of the family. But II a
. single person actually assumes the TO,
: raj responsibilities of the househol [.
e and is aided by having one OF HIS
+ hrothers or sisters support himself aho
contributing an amount that could noI
nractically be considered more than MS
hoard such trivial circumstances mus
NOT he allowed to interfere .-#l'h III
Eclear clam for exemption.
a 4 single person is the head OF a ram
o i1v if by December 31st he had become
: the sole support of close relatives 70!
a blood, marriage or adoption) living Il
tho same house with him and looKe'
:, mon by them to exercise a greater .
III loss amount of control in the matter
of affecting the support and maintenance
of the household. ,on
Il The phrase "sole support IS nel
= ,,sod in tho sense that there is no othe
be norson TO whom the dependents ar
of looking for substantial portion c
nd their support. There may be ahotne
or source of income (such as interest," 0
lt bonds, dividends on stocks, pension
or which if meagre enough to still lea'
ps- the recipient dependent should not Il
terfere with the claim for exemption
49, Such mpagre scome Of Dependents
-. =. vol as the inconsequential profit G
Ia Tho hoard of any self-sapp0rting meI
, . har Of tbe household, must however,
49, 49, included in the return of the head
nj the household. .,.,. -,
~. But a division of responsibility W
IL n every case exclude the parties ifo
lth tho claim for the additional eNem
t. tion Article 3O2 or Regulations 40
age fines that a head of a family is "a pc
INST son who actually supports and MAJ
no tains in one household, one or mo
ed individuals who are closely connect
I've with hm by blood relationship, re-
ex- tionship by marriage, or by aoop.t,
ent and whose right to exercise IAN
control and provide for these depeieie
can individuals is based upon some MOI
de- or legal Obligation"
the Once the existince of the fact IL
ioh a taxpayer is the principal cause
i's' the creation of maintenance of no
is established is cannot be destroy
by his mere temporary or unavoida
absence from it. If a father is left +"
par young child to whom he cannot 6
ther the proper attention. himself and
rop- places this child with relatives or e
where, he should still be considered
head of family, even If further fo
a. Of circumstances would oblige him
40 live elsewhere; provided that ne
exercised fatherly control owe the W