Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1922-04-17
ADMINISTRATOR
SHOULDPAY TAX
CONTINUED From First Page

CONTINUED From First Page.)
wolves a careful consideration OF the !
purport OF the whole income tax
law. This law is entitled An Act 70
Provide Revenue for School Pur-
poses," being Chapter 0, Volume 80.
Delaware laws. Section 6 OF this act
provides that every taxable shall
make a return under oath stating
specifically the items OF gross in
come, II any. the deductions. and
such other facts as the Tax Depart
ment may require. The return re-
quired by this section may be made
for such persons. when such persons
are unable 10 make such returns, by
some other person who shall make
oath that he has sufficient knowl-
edge OF the affairs OF the taxable for
whom he makes the return. 20 make
such return, and that the return IL
true and correct II Is very clear
/ that this section standing alone does
not Impose the duty upon any per-
son 10 make the return for a de-
/
IS unable 10 make a return. II SIM
ply provides that some other per-
son, who has sufficient knowledge OF
the affairs OF the taxable may make
the return. Someone familiar with
the facts should make this return
and / am OF opinion from a consld-
Grafton OF the whole act that the ad-
illustrators should do so. An ad-
ministrator represents the deceased.
and the funds which come into his
hands are trust funds and must be
applied by the administrator 20 tho
payment OF the debts OF the de-
cedent. Income tax Is debt and
one which the administrator Is
bound TO pay and he should not
pay Il without Rscertainlng It's cor
rectness.
You should have no material
difficulty in this regard. however. II
the administrators should decline
because OF paragraph OF Section
is. under the heading Powers and
Duties OF the Tax Department, "
such Department Is given power "a
require such facts and information
20 be reported, as II may deem nee
essary 10 enforce the personal in
come tax. Under paragraph OF
said Section. the Tax Department Is
given power to take testimony and
proofs under oath with reference "a
matter which in its judgment falls
within the line OF its official duty
The same section provides In an
other place that for the purpose Of
making an estimate OF the taxable
income OF any tax payer. the Taa
Department may examine or cause
to be examined by any agent Of
designated representative any books
papers. records or memoranda bear
ing upon the matters required 20 b,
! included in a return. and may By
summons require the attendance OF
any person having knowledge IN tn,
promises, and may take testimon,
and require proof material for a.
investigation. with power 10 ad
minister oaths 20 such person o.
! persons.
In answer TO your second cues
} ton I would say that Il is immateria
l whether the Administrators shoull
3 make one or two returns for an,
2 particular year so long as the tax
e able income acquired by the de
ceased during his lifetime Is KEEP
4 separate from the taxable incom
r acquired by his Administrators on
OF his estate. Under the genera
% powers in the Act you can max
/ rules and regulations covering thi
- subject"
Yours very truly.
SYLVESTER d. TOWNSEND, JR
. Attorney General