The Republican. [volume] (Oakland, Md.) 1877-current, 1943-08-05
90 Rate
Gross Income
Less Allowance



4,4oool 4,Goo,oO 81. Al.
4.G0ool 4,s0o,0o g. A.
4.S00Ol 1.000.O0 GS ~.
In applying the above schedule to de-
terminc the tax of Il taxpayer with one
or more dependents. there shall be sub
tracted from his gross income Fonr
Hundred and Forty Dollars (S44OOOl
for each dependent, as defined in Sec
ton us On OF this subtitle,
Whether Il taxpayer is entitled to the
personal exemption Of one Thousand
Dollars tSl,00UD or Two Thousand Dol
lars CS2.00UD, shall be determined by
his status on July list of the taxable
year as DEFINED by the provisions of
Section OBS Cal of this subtitle.
An individual not the head of fam
ily and not living with husband or wife
ON July LIST of the taxable year, shall be
considered as ! single person.
The election given by this section as
to the computation of tax due shall he
considered to have been made If the
taxpayer files the return prescribed for
such computation and such election
shall be final aud irrtyOcahic.
IT the taxpayer for any taxable year
has filed return computing his tax
without regard to this section, he may
not thereafter elect for such year to
compute his tax under this section.
This section shah not apply to any
person claiming credit for income tax
paid any other state, to non resident,
to any nuuclafN' 10 a..H I lut"t ,, .'
tns 'gl"in l"i i,, ~, 49, ~ ,rI. tovaji"
year other than Il calendar year or to
any married individual living with hu'-
band or wife at any time during the
taxable year whose spouse files return
u"u toii.t",'9 '"S '"N "''''"' ~
ii husband and wife living together
file separate returns, each shall he
treated as single person Tor the pur-
PoS'S "i 'i.i9 ~ I 4'''. 1oto ,,,1 1ott
"a iiii,i,I ,,,,,,t, i,is ta, mn
t'," li'u 49,. l',,"i ,I,il
Hol ~, ,iti,ol a,I,nt crIit fr"m
ue t"'.'-u " ,,,tI 90 tl,iri tIor,,f
.iLt "a, ,i, :" , INA nndnr tI
'n" ,,,O 49,. .,id ,,a". sh,lI Ln two.
SEir,D" Of the ' tsv rs commmfcd unJrr
th nro,,isi,I,s h.r.nf
Srr 4 Nmd he If further enacted
rhat Snctinn u of Artirln 81 Of fine
ti"nl titIa "Pav~Imn ma 1oyrs'' suE-
lila ,.Incnuoa ira<'' as said section WAS
,,aondai ~, rIiantnr M nF Tho Acts If
I1i1 L@ o8d fIn Sam is hereby re-
nealrd and that new section be and
il is hereby enacted i'm lieu thereof said
Ir,v sectfni to he known MS Section 24I,
and TO follow immediately after Section
~ Of suid Article. and TO read as fol-
laws.
~ rrino oF RaturnsN All rnturns
OF income SHAH be mace o. or before
the 18th day Of April succeeding the
taxable year except that SHCh returns
If made ON he basis OF hhe4l year
shall be made on or before the l"th
day of the fourth month following the
close OF such fiscal year. during the
period of the present war and Tor Such
further period thereafter as the Comp
trolicr by regulation Shall prescribe
any person in the armed forces of the
United States who is serving outside
the continental limits Of this country
shall not be required to file return,
which otherwise would be due by sucll
person hereunder until three months
from the time such person returns per.
manentlE 80 the continental limits of
this country
Sec. :. And be it further enacted,
That two new sections be and the same
are hereby added To Article 81 of the
Annotated CoGe of Maryland 1888 Edi-
tom, title "Rcvrnne and Taxes sub
title "Income TaN', te be known as
sections 2jlA and 2IlB, and to follow
Immediately after Section 2J1 of said
Article, and to read as follows:
2J7A. The willful failure of any tax
payer to pay when due any tax re-
quired by the provisions of this sub
tide, or any inStallmcnl of any such
fax shall he n miSdrnranOr Subioct 10