PAGE FOUR SECTfOW TWO Ibis is the Law By ROBERT E. LEE (For tha N. C. Bar Association) Federal Income Taxes This is the first of a spring] scries of articles that will ap pear each week throughout the next three months. They have been written for the non-lawyer as a public service of the North Carolina Bar Association. b • 1 Is there any advantage in a husband and wife filing a jointi federal tax return? In most cases the computation on a joint return will be more ( advantageous than if separate] returns are filed. The instances where there are exceptions are rare. .In a joint return the tax is l computed as if each had one half of the total net taxable! income. This “splitting of the income” usually effects a sub stantial tax savings. There is only one tax return filed, sign-; ed by both the husband and wife. It is not necessary that the wife have an income. A joint return can be used even if all of the income is earned by one spouse. ' If a joint return is filed the] tax is computed on the com bined income and deductions of 'both spouses and the husband and wife are each liable for the entire tax. All income of hus band and wife must be report-i ed regardless of amount. Negro Home Demonstration News By MBS. ONNIF S. CHARLTON, Ontf Negro Homo Ecoaeoairm Ac rot ’National Home Demonstra tion Club Week will be observed Mav 1-7. In observance of the Wtek our County Council made these plans: 1. A county-wide service will be held at Providence Baptist Church on April 24 at 3:30 P. M. The Rev. F. H. LaGarde will be the speaker. The public is in- 1 vited to the service. ~2. An exhibit showing the ] advantages of a well screened home will be displayed by the Hdenton Home Demonstration Club. 3. Club women will tell oth ers the work carried on in Heme Demonstration Clubs. ■This will be done through home visits, club news reports and a radio program. Each member will try to get at least one non member to join a Home Demon-; stration Club. April Schedule YMW Club met April 4. 4-H Clubs met at White Oak Consolidated School April 5. Center Hill community met April 6. April 7—St. John 4-H Club, 1 P. M. at the school. Hudson Grove community. 8 P. M. at Bjjlß. jhhhbHHHHE^^ «■ ys. SIS ijJ J« WH Ameritan SB p|eii«l« d ' V, »'sk^ XL fH <**««*' % * ■ SL& ar-**^* T - , '* , U± ,Nr * <«, B jjL b$ I immm*%' fwtMgr »jtt«««»»'M_ow , aaw» L 'w» *r.»- - May persons other than mar ried couples file a joint tax return? No. However, the split-in come benefits accrue to spouses for a period of two years fol lowing the death of either, hro vided a home is maintained* for a dependent child, and the wid ow or widower remains unmar ried for this period. Is North Carolina a "com munity property state"? No. There are only eight states that have statutes creat ing community ownership of property between husband and wife. They are Arizona, Idaho, Louisiana, Nevada. New Mexico, Texas and Washington. Generally speaking, communi ty property in these eight states I consist of property acquired by »I either of the spouses during ' | marriage. Exceptions are us : ually made in respect to proper ? ty acquired during marriage by r gift or inheritance, such proper-1 1 ty remaining separate property of the recipient. Property own ed by either spouse at the time > : of the marriage continues as his i'or her separate property. 1 Who pay’s the tax on income i, received from real property in : I North Carolina owned by a hus \ band and wife as “tenants by ; | the entirety”? The husband. This is because in North Carolina the husband has an absolute and exclusive right to all rents and income ; from land owned by him and ■ ! his wife as “tenants by the en ; tirety.” Since it is the husband ■ | who is entitled by law to the I income from the real estate so held, it is the husband who must ■ pay the income tax thereon. ! If the husband and wife file a joint return, the question of ■ who is entitled to the income i from real estate held by them! jas “tenants by the' entirety" is; of little importance. becausefVof ' the split-income benefits avsij-' able on such return. * ( A “tenancy by the entirety” is created whenever real proper- Ity is conveyed by deed or by ! the time husband and wife. | will to two persons who are at hall. . ( April 11—4-H Clubs at Eden ! • ton High School. Paradise Road ■ 1 community, 8 P. M. Ryans ! Grove-Virginia Fork community :; at the church. 8 P. M. April 12—4-H Clubs. Edenton High School. Edenton H. D. 1 Club. 8 P. M.. Miss Gussie El | liott. Yeopim community, St.. j John School. 8 P. M. April 14 Ryans Grove-Vir i ginia Fork community 4-H Club, j Ryans Grove Church, 8 P. M. April 18—Paradise Road H. D. Club, 8 P. M.. Mrs. Mary Jack son. April 19—Hudson Grove H. D. Club. 2:30. hall. i April 20—Canaan Temple H.D. Club. 2:30 P. M„ Mrs L. B. Coston. April 21—St. John H D. Club. ] 1 P. M., Mrs. Rhodia Roberts. Center Hill community 4-H Club. 8 P. M., Center Hill Community Building. April . 2 —Triangle H. D. Club. 2:30 P. M.. Mrs. Myrtle Wards worth. April 25—Virginia Fork H. D. Club. 7:30 P. M.. Mrs. Sarah Spivey. April 26—Training school for THE CHOWAK HERALD. EDENTON. NORTH CAROLINA. THURSDAY. APRIL 7. 1960. 'food conservation leaders, con ducted by Mrs. B. B. Ramseur, home economics specialist, 10 A. M. Place announced later. Warren Grave H. D. Club, 2:30 P. M., Mrs. Cleodia Bonner. April 27 Green Hall H. D. Club. 2:30 P. M. April 28 Center Hill H. O. Club. 2:30 P. M., Community Building. Warren Grove-Green Hall community, 8 P. M., Edu-j cational Building. April 29—Ryans Grove H. D. Club, 2:30 P. M., Mrs. C. P. White. | CHO«^ News By HARRY VENTERS Assistant County Agent Here we are beginning an other month and summer is just around the corner. There are many 4-H activities coming up, in fact most of the 4-H activi ties take place in the summer when school is out. For some of them, however, you can’t wait until summer to begin prepara tions. One ot these is the 4-H Dem onstration Program, which also includes public speaking and tal ent. This program is one that every boy and girl enrolled in 4-H should participate in. I know of no other program we have that can mean as much to the participants and can also be as much fun. I am not going to list here all of the demonstration contests that 4-H'ers can participate in, be- j cause all will receive a list of 1 them at their next club meet-| ing. I would like to tell youi how these contests are organized. There are three contests— county, district, and state. We will nave a county contest early in June. This is the one that everybody can participate in. Winners are selected in each of the contests (26 possible) and j these winners will represent j Chowan County in the Contest which will be held m MR* STORK EXPECTED? See us about the credit needs involved! Peoples Bank & Trust Company Consumer Credit Branch Sl* Soatk Broad Street EDENTON, N. C. 2 AND 3-BEDROOM HOMES AT AUCTION SHIMMY, im 9-MM. On Premises Starting On Park Ave. 10:00 A. M.—NO. 309 PARK AVE. 2* bedrooms, as bestos siding, oil floor furnace; excellent condition. Large lot. 10:15 A. M.—NO. 20 ALBEMARLE COURT. 2 bed rooms. asbestos siding, gas floor furnace; large lot. Located on corner. Excellent condition: already financed. Payments $43.86 month. Low interest 4j4‘/£. 10:30 A. M.—NO. 8 STRATFORD RD. 3 bedrooms, asbestos siding, utility room, central heat. Stove and refrigerator. Already financed at 4 'A «/, and $53.00 month. 11:00 A. M.—NO. 20 STRATFORD RD. 3 bedrooms, asbestos siding, central heat, utility room. Stove and refrigerator. Already financed at 4 1 ■ M Mon., April 11 From 10 A. M. to 5 P. M. Edenton Furniture Co. BRINGS YOU THE FAMOUS HOOVER PHOTOGRAPHER ■ » .-i * NO APPOINTMENT NECESSARY-CHOICE OF PROOFS Your children, adults and all other members of your family ... All minors must be accompanied by Parents. Everyone welcome. A REAL VALUE TO CELEBRATE HOOVER'S 51st ANNIVERSARY! If you want the finest I SALE If* canister cleaner you can on the H ,**» own...we , vej[oUmf HOOVER 111 Por brighter, At Ijj , . T H without changing Jj . ■ brushes. . . /« H /fl ★ ! 16 \'cj . / r«