Smyrna times., 1927-03-30
||iIII|[gH NEW SCHOOL TAX
RIl At HEARING At DOVER
,,0oyT AND MR.MONTAGUE
-. y. vEAsURE BEFORE HOUSE
bill Read and Explained
Sstll1,s IL Filing Fee and Insti-
VII - Graded Income Tax

spD. parring Friday, at a hearing
s 4. Srpreme Court room on the
q new school tax bill which
,,a nrsuared BY the State Tax De-
So The hearing was before
'T. I.n.s committee on revenue and
Nv Representative Tinsman,
49, .1 which committee has the
irea p;arre s DUPONT, State Tax
;.sioner, and Gerald Montague,
u aided the tax commissioner
!. u enforcing Of the present school
ID. and who also assisted in
..ng the new bill, explained the
4r. sections " the bill to which
...+ons have arisen. In many in
w. NJ duPorr readily agreed to
@ .r.s N the bill where the section
N clear or To which strong OBJ
u, ras made. At the beginning
M M hearing Mr.. Tinsman asked
IN Walker, attorney for the
4. q act as chairman of the
~ Mr.. Walker questioned Mr..
.p,rf relative to sections of the bill
,S,b objections had arisen. City
r,t,r Caleb S. Layton, of VIII
..san; Daniel ]. Layton, of George
and a number of others in ad-
sm 10 members took part in the
;,1s,Ons. The hearing was attend
4 II most Of the members Of both
NJ Regardless of the result of
4 bssnng it il understood that a
,b4tute bill Will be offered in com
Atps % replace the original and viii
j many material changes com
" With the original.
nd substitute will eliminate en-
IN tie 50 fling fee and will sub
s N its place a graduated income
4 Under this plan all persons with
l rome of less than $3.50 a year
rk exempt from paying any
i Tie bill will divide the taxables
isia classes: A. B. c. D. and E.
lzs with incomes under S1450
lEpuld pay slightly less under
zdztute than they pay under
srznt law, but those with in
NJ abOve that would be required
aW slightly more than at present,
Eh no case would the increase be
u than about SIC for person
pared with the present law, even
ugh his income should be S1,00O,-
year.
is figured that this bill will bring
n lbOut 100000 year less than
present law revenue under the in
Ing the filing fee. The substitute
wA eliminate the filing fee. The
1bsdMte will also include a number
Other important changes compared
u both the new bill and the pres
law.
L the hearing the new bill was
over section by section. Where
Dill says that alimoney shall be
1pted from taxation at the sug-
non Of M. Walker non-support
sy under an order of the court
aided to the exemptions.
ihe section Of the bill that ex-
Y dependents there was clause
Y which, in certain instances, the
aaent asking for exemption
y Oe required to get the sigma
u Two persons certifying to the
q his or her statement. Mr..
.la thought this would work an
saee and Mr.. DUPONT agreed to
I that part Of the section out.
requirement that dependents
Ng exemption must file their
win the Tax Department by
1iy 10 was also stricken out.
hese changes the dependent will
Y nave to file a written state
"a a form provided by the Tax
1nent setting out the claim for
.Puol by March IS, the time that
N14Oles are required to make
Rturns.
sle was considerable discussion
" appeal section of the new
! Provides that a taxable can
n Y the Tax Board, then the
lax Appeal Board which IS set
" IAen if not satisfied, he may
Y ne Superior Court.
walker and several others
. Know why there should be
s bodies to appeal to and why
.ppea could not be taken direct
superior Court. Mr.. DUPONT
~ mat in many instances
We one who makes an appeal
I" !he Tax Board the matter
suJusted in an informal way
satisfaction Of the taxable and
~ ne thou sht it important
appeals 20 first to the tax
i most every instance, he
eEa experience has been that the
II y. snen he brought his appeal
N Il commissioner has won his