Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1921-01-12
Income Tax Facts
You Should Know
Beginning The Official U. S Series 10 Aid The Citizens

Otl0. the TAX Is on the remaining So
600. At the rate OF four per cent On
the frst $4,000 and eight per cent Ga
income in excess OF that amount the
normal tax amounts to $500. > : lso
surlax. whith is computed wishest
the benefit Of The personal exemption
amountssto $50 when is one Per ceai
on the amount OF Income between
SIS 900 and So 000 two per cent on tse]
amount Of income between $4,000 AID
$4,000, and three per cent on tae
amount OF income between $4,000 afzd
50 900
II computed separately. the hsss
band may deduct the personal e;S-
emption Of 81 900 from his income Of
$1,000 and on the remainder pay y
normal tax OF $40. being four per
cent on the first $4,000 and eight far
cent on the excess His suriaN
amounts 10 $50. being one per cent s7n
the amount of his income between
| $4,000 and $4,000. and two per cent nn
the amount OF his income between So
600 and $1,000 The wife receives no
personal exemption and her entire M
come of $4,000 is taxed at the rate Of
/ fonl per cent. being less than S4.oa0
The husbands tax is S270 and the
| wife's $50
Exemptions MOI For All
Not every married person is emitted
to the 81 900 exemption The claim IS
| dependent upon whether man and
wife are living together within he
meaning of the revenue act. In he
/ absence OF continuous residence to-
/ gether, whether man or woman Is
living with wife or husband depends
upon the character Of the separation.
III occasionally and temporarily the
4 wife is away on visit or the husband
I is away on business. the joint hene
being maintained the $4,000 exegap-
i tion applies Unavoidable absence 81
4 wife or husband at a sanatoriuni on
account OF illness does not preCluae y
claim for the exemption II. hpw
4 ever. the husband voluntarily and
continuously makes his home at one
place and the wife at another. they
are moi living together within the
/ meaning Of the income tax laws re-
4 CARELESS Of their personal relations.
In case Of separation by mnual
agreement each must make a return
Of income Of $1,000 or more The
same rule applies In case of divorce
4 or legal separation s maid or willow
49, 80 u "a fx-
Qua dependents is entitled only 70 a
$1,000 exemption
How To Determine status
The status OF taxpayer on the last
day Of the taxable year determines the
amount of his exemptions. II on De-
cember 81 1920, he was married and
living with his wife he may claim the
$4,000 exemption, although the mar-
riage may have taken place on De
eember 80 II on December 80 he be-
came d widower, he Is entitled on.y 10
the $1,000 allowed a single person uR-
less the heal of family
Margaret Gates, Claire Green, Iielen
Jefferson; Carrie Jefferson. Clarence
i Johnson Robert Johnson Katherine
Johnson, Wilson Jefferson, Elizabeth
Leffier. Margaret Moss. Mary J 'lnss
Rosetta Merriken, Adeline .sIoss
Oliver Puryis. Dorothy Purvis Iry-
ing Page, Ralph Page. Vaughn Rus
sell. Jean Robertson Helen Strange
Ruth Strange BENJAMIN Swindelt
George Taylor. Carl Thomas. Billy
Mestcott, Ruth Westcott, Horace
white John White and Baldwin
J Wells