Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1920-02-23
POINTS MADE CLEAR
ON THE INCOME TAX
Mr.. Miles Representative Elk
plains Facts Often MisUnder-
stood BY Taxpayers
P Frs OVAL EXEMPTION

Perhaps The most diflcui point in
The duties OF the Deputy Collector Is
III clearing up OF the matter Of PERSONAL
axmp1ion ], IS wellkowp ina. any
unmarried person was ent led to an
exemption from an increase u $1,000 in
/ 919 and married person living with
+ his or her wife or husband. $4,000. the
status as of December 81. go. being
! he determining factor An unmarried
+ person who was head OF family" in
/ 1913, was entitled TO an additional
! 81 CTS. The person who Giaims this
additional S1.CJe as head Of family
N rst on s)iiv for it. Two single per
$ - who divide more or less equally
".N,-.', :i.t1h the financial ~ .ta.r|
/ resD', - llities - Il ousehnld cannO,
claim that either one is '<'head of
family" but if single person actually
assumes the total {inancia, and other
| responsibilities Of the household, and
is aided by having one Of his brothers
or sisters support himself and con
tributes an amount that could no;
I
his board, such trivial circumstances
must not be allowed to interse Q with
his clear claim for exenptio. For 1919
a single person is the head OF fam
ily'' if by December 81 of that year 1T
had become the sole support of close
relatives (by blood, marriage or adop
tom living in the same house with
him and looked upon by them 60 exer-
else a greater or less amount of con
troll in the matters affecting the sup
port and maintenance of the house
hold There may be a meagre sup
port, such as interest on bonds, in
consequential profit On board of some
self-supporting member of the house
hold, which, if meagre enough TO leave
The recipient dependeu should not
| interfere with the claim for exempt
ion. Such meagre incomes must be in
cludued in the return OF the taxpayer
viii claims to he head Of family.
| To be head OF a family" the taxpayer
must be the actual support of the
| household. in the sense that there is
no other person to whom the depend
ents are looking for a substantial por
ton of their support. But a division
of responsibility will in every case Elk
clude the parties from the claim for
he additional exemption
This information was obtained by
the Evening Capital representative
from MIR Charles II. Pardee, General
ID
who has immediate supervision .of all
revenue taxes in the seven tidewateT
counties Of the Western Shore Briefly
speaking" said Mr. Pardee "a head Of
of family is a person who actually
supports and maintains in one house
hold one or more individuals who are
closely connected with him by blood
relationship relationship by marriage
or by adoption, and whose right to eX
ercise family control and provide for
these dependent individuals is based
upon some moral or legal obligation"
For 1919. however q taxpayer whG
does not qualify as a head Of
family may still be allowed a credit
personal exemption) for 5000 for
each person for whom he is the chief
houeh not sole, support. But this ex
emption applies only to dependents
seventeen years of age, or younger,
and 10 persons who are mentally or
physically defective, cripples and per
sons old enough 10 be without ques,
| ion physically incapacitated for self
support. II the taxpayer contributes
10 the support Of some relative or
other person who is over seventeen
years of age, in fair health, and still
active. he cannot be allowed the addi
tional 5000 even if he is furnishing
the chief support"
ITO be head of family the person
whom ne supports must be d close rel
alive. must live with him. and he
must be such relatives sole support.
This covers the additional $1,000 eX-
emption of an unmarried person as
head of family"
ITO he entitled to exemption for de
pendent the person whom the tax
| payer supports does not have to be a
relative but can be any child, or Grip
pie. or defective. the child or incapaci-
tated adult may live anywhere; and
it is necessary that he FURNISH only
more than half the support. The evil
dent object of the Income tax law re-
lating to head of family is TO pro
mote the home, and for defendent' the
object seems to be the recognition OF
material assistance givn TO thos who
cannote hly themselves.
"A person may come under either.
or both. provisions of the law. A
widower who is the sole support of his
minor child is entitled to $4,000 ex-
emption. An unmarried son, who is
the sole support Of mother, who is
forty-five or fifty years old and in good
health. and who maintains the home,
is entitled to an exemption OF $4,000 as