The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1920-02-19
IS Heads of Families''
Are Officially Defined

ARC OIIlCIdIly DeIIne0
Rufus w. FOntenot. Collector Of In
ternal Revenue. with Offices in New
Orleans. has just issued the following
statement in regard to heads Of fami-
lies as classified for income tax pur-
poses:
Unmarried men and women who are
bread-winners for others are granted
special exemptions on their earnings
before figuring the income tax now
being collected. Although return
must be filed by every unmarried per-
son. and by every married person
living apart from wife tor husband)
who had Il net income Of $1OOO or more
during 1919. recognition is made in the
law Of the home burdens carried by
millions of such persons. and relief
from excessive taxation is especially
provided.
In addition to the ordinary personal
exemption of $1,000. an additional ex-
emption of $1,000 is granted to heads
Of families" and there Is also provided
an exemption Of 500 for each depend
ent under eighteen years of age or who
is mentally or physically defective.
The 500 for each dependent may be
| claimed by any taxpayer who Is the
chief support of such dependent. This
Is not confined to dependents who are
members Of the family or relatives.
| N, f1rA nf hnr H.,
servants or others who are earning
| their living. And it does not apply to
the wife or husband Of the married
taxpayer. even though such person
may have become Il total burden.
1t should he remembered that the
person who claims exemption as g head
Of Il family" must qualify for it. Two
single persons who divide between
them. more or less equally. the finan-
cial anu other, responsibilities Of d
hoousehold cannot claim that ether
one is the head Of the family. But if
Il sipgle person actually assumes the
total responsibilities of the household
and is aided by having one Of his
brothers or sisters support himself and
contributing an amount that could not
practically he considered more than
his board. such trivial circumstances
| must not le allowed to interfere with
his clear claim for exemption.
/ A single person is the head Of a
family if by December 31st he had he
come the sole support OF close relatives
l Thy blood. marriage. or adoptiOn) liv-
Ing In the same house with him and
looked upon by them to exercise a
greater or less amount Of control iii
the matters affeeting the support aud
maintenance Of the household.
I The phrase :'sOle support" Is here
used in the sense that there Is 10 other
person to whom the dependents are
looking for a substantial portion OF
their support. There may I've another
source of income (such as interest OH
bonds dividends on stocks or pen.
Sion) which. If meagre enough to still
leave the recipient dependent. should
not interfere with the claim for eX.
emption. Such nleagre income for de-
pendents. as well as the inconsequen-
tial profit on the board Of any self.
supporting member Of the household
must. however. be included in the re
turn Of the head Of the household.
/ But Il division Of responsibility will
In every case exclude the parties from
the claim for the additional exemption
Article 3O2 of Regulations Il defines
that head of family is "A person
who actually supports and maintains
In one household one or more individ
uaals who are closely connected with
him by blood relationship. relationship
by marriage. or by adoption. and whose
right to exercise family control anj
provide for these dependent individual.
Is based upon some moral or legal oh
ligation.'
Once the existence of the fact that Q
taxpayer is the principal cause for tllt
creation or maintenance Of home /.
established it cannot he destroyed by
his there temporary or unavoidable ali
sence from it. If Il father is left Will
Il young child to whom lie cannot Civ,
the proper attention himself.s and III
places this child with relatives or else
where. he should still I've considered
the head Of family. even IL yet fur
tier force of circumstances would oh
lige him to live elsewhere: provided
that lie still exercised fatherly cOntrO
over the well-heing. education and fila
feelings Of the child. and did no
twlile furnishing the support) allow
the child to become virtual orphan
If. however. without necessity. the de
pendent continuously makes his hOn,
Felsewhere. his benefactor Is not tn,
head Of family. irrespective of tll'
question Of support.
Pleasant Hill Happenlsks.