Cottonwood chronicle. [volume] (Cottonwood, Idaho) 1917-current, 1920-01-30

lef1eie WIN Lne cldlln lOf en-
emption. Such meager income
of dependents, as well as the in
consequential profit on the board
of any self-supporting member
of the household, must, however,
be included in the return of the
head of the household.
But a division of responsibility
will in every case exclude the
parties from the claim for the
additional exemption. Article
302 of regulations as defines
that head of a family is "a per
son who actually supports and
maintf ms in one household or
more individuals who are closely
connected with him by blood re-
lationship. relationship by mar
riage, OF by adoption, and whose
right to exercise family control
and provide for these dependent
individuals is based upon some
moral OF legal obligation"
Man " no Maintains Home.
Once the existence OF the fact
that taxpayer is the principal
cause for the creation or maln-
tenance of home is established.
/ it cannot be destroyed by his
temporary OF unavoidable alb.
sence from it. If a father is
/ left with young child 10 whom
he cannot give the proper at
tention himself, and he places
this child with relatives or else
wher, he should still be consider
ed the head of a family, even If
vet further force Of clrcum-
stances would oblige him to live
elsewhere provided that he still
exercised fathel'ly control over
the wellbeing, education ana
filial feelings of the child, and
did not (while furnishing the
support) allow the child to be-
come a virtual orphan. If how
ever. without necessity the de-
pendent continuously makes his
home elsewhere, his benefactor
is not the head of a family, ir-
respective of the question OF
support.
Women and the Income Tax.
Women who had incomes dur
ing 1919 are reminded that they
are subject to all of the prOvi-
sions of the federal income tax
Many thousands of women file
returns and pay taxes regularly
and there are new names added
, to this list each year. The high
wages and salaries received by
women last year will perhaps
double the number of the fan
sex who are required 10 file re-
turns.
A public school teacher ol
other city. town, county anC
state employe is not taxed on hel
salary or wages, but must file
return if her taxable income
from other sources was suffi
> cient in amount to come within
the laws definitions.
An unmarried woman, a wild
= oW. or a married woman who i
l living apart from her husband
D must file an income tax retul1
! if her net income for 1919 wa
y $1,000 OF over.
/ She is entitled to an exemption
d on the first $1,000 of her income
: If she is the head of a family
o as defined in the income tax re
L gulations, she may claim add
tional exemption. Also sh
= = may claim further exemption c
o 5000 for each person for whol
IS she is the chief support, if tn
le dependent is under 18 or is mel
II tally or physically defective.
'e A married woman who has a
III income from d separate sourC
i than her husband is entitled
~ ~ file separate return with !,
20 spect to that income. Ordinari
III a husband and wife file OF
lie Joint return, including the i
IL come of both. But if the hu
band does not include his wife
income, the wife is required
VI file her own return. Separa
ne returns of husband and wife a
Vi required if either he'd net /
" come exceeding $4,000.
lN N Rules for Married Women.
A married woman who liv
.oI with her husband is not allow
m a prescribed exemption. She a
he her husband have $4,000. pl
$500 addition for each deper
;s ent: and this exemption may