Every evening, Wilmington daily commercial., 1922-02-18
JESTER SAYS ALL
EXCEPT DEPENDENTS
MUST PAY So FEE
Continued from paxs l

Under Article : OF the Income
Tax LAW only those persons are ro-
ouired To pay the So tax who are sub
1ect to either the income or corpora
ton tax. 1t would thus seem clear
that single persons having nm income
OF $1,000 or less and others exempted
IN Article l. are not subject TO the
income tax and thus do not have
10 pay the 50 tax when they ne their
returns.
Mr.. kcedy also stated that the court,
in the opinion handed down yesterday.
ruled that under the law the money
collected under the act must he used
in the county In which It Is collected.
Who Shall Make Returns.
Concerning who shall make returns
the law says: Every taxable shall
make return under oath, stating spec
/ ideally the items OF gross income. II
any. the deductions and such other
facts as the tax department may re-
( auire."
/ II also says: "The following incomes
shall be exempt from income tax:
"Ca) The proceeds OF life insurance
/ policies paid to individual beneflciar-
les upon the death OF the insured; tho
amount received by tho insured, as q
return OF premium or premiums PAID
by him under life insurance, cndcw-
ment or annuity contracts, either dur
Ing the term or at tho maturity OF
the term mentioned in the contract
or upon the surrender OF the contract;
the vaule of property acquired by gift
beauest. devise or descent; interes
upon the obligations of the State q
Delaware or any political subdivision
thereof or upon the obligations OF th'
District OF Columbia, the United States
or its possessions, also any amount
paid TO injured employees or TO thu
dependents OF deceased employees unde
the forms OF The Delaware Work
mans Compensation Law OF 1917.
"(b) In the case OF single person
personal exemption Of $1,000, or Il
the case OF the head of a family or
married person living with husban
4 or wife. a personal exemption Of =,
600. provided. however, that nusban
and wife living together shall receiy
. but one personal exemption Of $500
a against their aggregate met income."
Mr.. Jester said he was firmly con
Vinced that his Interpretation OF IN
' law, as given above. is correct, thoug
he may ask the law department {
the state for a ruling on It.
: When Attorney-General Townsen
; wss asked by Every Evening whethe
he was prepared 20 support Mr.. Je,
tiers contention. or whether he other
\ wise interpreted the law. he decline
! to make a statement. Il make y
] rulings unless asked for opinions /
departments" he said. and | han
not been asked by any department fc
|. an opinion on the point YOU raised
The Superior Court bav1ng decide
that the SO films fee provision Of II
state income tax law is constitutions
many tsxshles who had been vaitir
for the decision weat TO the Sta
!, school TAX department today and pa
!. income taxes. There Was a continuol
, race from 10 II o'clock this mornin
! after which the number of paymen
4 lesseneS.
! Field Agent John 7. Msxee VITA /,
!. TO Newark on Monday for the purpo
N of receiving tax payments; 10 Pc
q Penn on Tuesday, and to Odessa
a Thursday. MIR. MaEee continues
A duty Notwithstanding an attack
l. nouritis compels him 10 carry his Il
a arm in a sIinE.
n IL WAS reported today that 9th
y persons Wiz institute IN tho Superb
70 Court soon another suit 70 test q
a constitutionslity or the 81 fling fe
and that the grounds of tho new 81
,hi viii be different from that which en-
10 ed yesterday.