The Wilmington morning star., 1944-11-24
By WESTBROOK PEGLER

By WESTBROOK PEGLER
cartwright. 1914, by King Features Syndicate)
NEW YORK. Nov 21.-Only recently has
the federal income tax been subject OF per-
sonal interest to practically all Americans en-
gsgeo in gainful occupations Until few years
ago it was strictly cass tax and those OF ne
ereat majority, finding themselves immune,
s,,ere indifferent to faults in the law, the ma
1,ciu1s political administration OF the law and
tho very amendment, itself, which established
,he income tax Thus, the demagogue could
freely and convincingly denounce as t h walls
of avarice all criticism Of this tax regardless
of their soundness and morality.
Perhaps now, however, a large audience will
give consideration to some important defects,
the most cynical Of which is preference Tor
society or "the community as against the
family. the basic unit of civilization.
This disapproval of the family is expressed
in several WAYS in the income tax laws and,
under the Roosevelt government, has become
more emphatic and discriminatory.
Thus. a citizen with, say. four wholly de-
pendent relatives living outside his home is
allowed to deduct for their entire support a
total Of only $1,4oo at the rate OF $3.50 each.
Any money which he contributes Tor their
living beyond the maximum deduction OF $3.50
each, orr less than one dollar day, is taxable
as income, although all the emotional econo-
nists of the Roosevelt party long ago denounc-
ed as dangerous and degrading poverty
standard of less than SIG week. According to
current proposals which the new deal is Offer
ing in Congress, SIG week is now disgrace
fully low and the minimum wage should be
raised to $26 a week for employed persons.
But the deductable allowance for the support
of a wholly dependent relative, even though
that person be a helpless invalid requiring
care, medical attention and medicine, remains
at IS cents day.
The person who earns the income which
supports such dependents naturally will obey
the family instinct and provide for them be-
yond the deductable limit, paying o. the ex-
cess an income tax which then is used for
the purpose of Society and 1.-The comnuni-
ty, words which naturally suggest socialism
and communism. And this means, OF course,
that he must pay for the support of the de-
pendents of other citizens before he is per-
n.itted to complete his own natural obligations
TO his own family.
It is even worse than that, however. He
may deduct from his net income money given
to organized and officially recognized Char
ities," including educational institutions, up to
a maximum oS Is per cent. In many cases,
4 man who is allowed to give only
$500 for the entire support of his town aged
mother and father, in their own small home
apart, may have an exemption OF 81, 500 if
he gives the money to homes for stray ami
mails or for the dependent relatives of other
citizens who simply shirk their Christian re-
sponsibilities and throw these dependents onto
public charity.
These recognized charities may be Com
mun1st fronts masquerading as American in
situations OF learning but here again, THE
Community" receives preference over the fam
lily, and, OF course, in most such recognized
charities" the payrolls are loaded with pro-
fessiorals of the type of Harry Hopkins, which
means that the taxpayer must contribute to
the salary OF Harry Hopkins if he wants
to give money to charity and receive credit
for it in his deductions. The man down the
street may be MORALLY i'll and destitute with
a number Of hungry children.
But the more fortunate neighbor cannot de-
duct charitable gift to him. He can how
ever give the money to an organized and
recognized charity on the off chance that
after the professional charity workers have
received their pay, they will, in their own good
time and, out of their bleak but efficient
generosity, decide that the sick man and his
children need ten dollar orde, on the gro
Ger and, perhaps, sack OF coal.
The family is discredited again in the matter
of gifts from husband to wife who are regard
ed as partners by most religions and by the
law in some of its phases.
The husband may give his wife only So, 900
in any one year after a first gift of $40, 900.
Beyond $4,000, he must pay federal gift tax
although here, again. if his income is large
enough, he may give $4,000 to the homes for
stray animals and human waits including ne err
do well victims of their own misbehavlor in
life, and also, of course, to the professionals
Of the Hopkins type is salary for their efforts.
And, even the $4,000 gift to wife who has
oCnScientious1y met her responsibilities IN ear
lier years of struggle and need and has &C
tually helped the husband to acquire the
money, may be disalloWed, at the discretion
of Henry Morgenthau's staff it the husband
Gies within five years after the gift. In that
case, the Internal Revenue may decide that
he gave his wife this portion of her share OF
their joint fortune Sin anticipation OF death"
and as ruse to escape his Social respon-
sibiity to the rest "of the community lncluo-
ing nowadays, the strange peoples OF many
far lands and disallow the exemption 1t is
.'anti sociar' to Participate death IN this
way.
The American family, as unit OF clvlllza-
ton, occupies the lowest position IN the rea-
soning and reckoning which animate the IN
come tax law and it's administrator by the
Treasury under the new deals pohcleS. Inc
tendency has been to grant out OF the pupllc
treasury, derived largely from income ana
estate taxes, a much more generous scale
OF pay and allowances for Subjects VINO
thus become politically devoted and economic
a,Iy beholden to the government thali t .i
Individual taxpayer is permitted TO speha -
his own family responsibilities with the rlghe
TO deduct. ,4:.
31lyo ~ odn