Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1921-10-11
COMMUNITY PROPERTY

Perhaps the readers of the Tri-
Weekly Journal will wonder what
Mrs. FELTON, means by the name
community property: 1t does NOT
hood, or a section, or ranch, or the
property owned by a big lodging
house. But it does mean that in
eight states of these United States
that wives own one-halt OF the IN
come arising from all sources, equal
ly with their husbands-and in gath
ering the income tax the wife can
return taxes on her half, just as
the husbands in Georgia return IN
come tax on all the property In MS
family.
l knew nothing Of this community
property until l read the senate de-
bate, which any of our readers can
find in the Congressional Record for
October l, 1921. Write to your con-
gresham and tell him to send you
copy.
The former attorney general A
Mitchell Palmer, has rendered de-
cision which covers several pages
IN this issue of the Record.
This opinion was rendered on
General Palmer's term OF service ex-
pired. He pointed out that the
states OF Washington, California.
Arizona, Idaho, Louisiana, Nevada
and Texas have the community prop
erty system and long prior to- the
enactment of income tax provisions.
In Arizona tho law stands thus:
'Al property acquired by either nus
Eand or wife during the marriage, eX-
cept which is acquired by glIt. ue-
wise or decent, or earned by the vile
or her minor children, while she has
lived or may live apart from her
husband, shall be deemed the COM
mon property Of husband and VIE
and during the cOVerture, personal
property may be disposed OF by the
husband only; but husband and wife
must join in all deeds and mortgages
affecting real estate, except unpat-
ented mining claims, which may be
conveyed by the husband pr wire,
as provided by the laws OF this state
(Arizona) relating to conVeyanceS
Provided that either husband or VIE
may convey or mortgage seperaIe
property without the other joining
IN such conveyance or mortgage.
Louisiana is a southern state ana
has community property Legislation.
senator Broussard from TINS state
thus stated the situation In LoulSl
ana: Let US assume that a COM
munity earned $4,000 EAST year, and
this income tax law requires the
spouse to make a return to account
for the $4,000, and to pay the TAX
on that amount. The next morning
the wife or the husband may declue
no longer to remain in community
and, under the law, can go to court,
obtain a separation of property, ana
the husband will have to account Tor
the one-half Of every cent this COM
munity has received.
"Only when there are no heirs.
what the civil court recognizes as
forced heirs, then we have an inherit
ance tax in Louisiana, and the hus-
band, by want Of heirs left by his
wife, himself being the heir of the
wife, would be required to pay that
estate tax. The law does not recog-
nlze the husband as owner Of all
these revenues.
He may, at any moment. be called
upon to account for the share of his
wife. If the wife were to die the
next morning, after making this re-
turn, or if she secured a divorce or
even did not resort to that, but mere
ly obtained separation Of that prop
erty, he must account for every cent
Of it, as one-half belongs to the wife
and the other half belongs to the
husband and the law only permits the
husband to administer on the one
half belonging to his wife"
All this occurred in the debate on
tax revision bill.
Burning of Famous Hotel
When Washington city was young
and the soil mass of marsh, woods
and branches, draining off into @N
Potomac river, the notable Calvert
family, descendants Of Lord Baiti-
more, decided to build a hotel. 1t
was called Gadsby's hotel, in its be-