PAGE TWO
Know Your
Income Tax
HEAD OF FAMILY
EXEMPTION
A single person, or a married
person not living with husband
•or wife, is entitled .to a person
al exemption of SI2OO for the
year if he can qualify as head
of a family. A head of family is
“an individual iwho actually,
supports and maintains in one
household one or more indivi
duals who are closely
with him by blood relationship,
relationship by marriage or by
adoption, and.whose right to ex-,
ercise family control and pro
vide for these dependent indivi- 1
iauls is based upon some moral
>r legal obligations.”
Example: if head of family (
..tatus would be a widower or
widow who maintained a home
for a dependent child, or a son
who supported and maintained'
a household for a dependent!
father or mother. In order to
meet the test of actual support
and maintenance as head of a'
family, the benefactor must
furnish more than one-half of|
the support and maintenance, j
The term “in one household” j
ordinarily means under one roof,
but if a father is absent on busi
ness or a child or other depend
ent is away ait school, or on a
visit, the common home being
still maintained, the head of
family exemption would still ap
ply. Where a parent is obliged
to maintain his dependent child
ren with relatives or in a board-j
! ~ig house while hei lives else
★
hi/hat r L/ou/iu*f, f Wiilt
WAR BONDS
v *1
Our military forces must depend
upon aerial photographs for an ac
curate mapping of enemy territory.
So the aerial camera is a vital ne
cessity for our scout observation |
planes. These cameras cost up to I
SB,OOO each and will make excellent .
pictures from tremendous heights.
A poor map may mean the dis- j
ference between victory and defeat, j
So help your Boys towards victory
with your purchase of War Bonds. j
.Join the Payroll Savings Plaa at
ll’our office or factory. Let’s “Top i
that ten percent." |
U. S. Treasury Department j
I
Andy Gump says—
okmin/MJ
"OH, MINI We’re going to buy
more War Bonds. Like everyone
else we're going to ‘top that 10%
DOLLY MADISON Mctiday - Tuesday, February j
15-lCth
THEATRE
■ ■ i ■ fl
Special Morning Shaw Monday 10:30; Afternoons Daily 3:15-3:45;
Adm. 10-30 c; Evenings Daily 7:15-9r00; Adm. 15-30 c.
where, the additional exemp
tion may still apply. If, however,
without necessity, the dependent
continuously makes his home
elsewhere, his benefactor is not
the head of a family irrespective
of the question of support.
The term “closely connected
[ by blood relationship” applies to
1 a person’s progenitors and line
. al descendants, to his brothers or
. sisters, whether by the whole or
[ half blood, and to his uncles,
5 J aunts, nephews, and nieces. Ir
. respective of any legal obliga
.l tion of the taxpayer to support
.! such dependent relativs, a moral
[ ! obligation to do so exists, and if
I the individual is actually sup-
I , .
. porting and maintaining in one
. i household relatives of this de
,! gree he is entitled to head of
family exemption.
A taxpayer is considered to be
' “closely connected by marriage”
with his step-sisters and step
! brothers, but whether his right!
ito exercise family control and
provide for these individuals is
based upon seme moral or legal
| ! obligation must be decided upon
! the facts in the particular case.
' The same considerations apply to
■ the status of a taxpayer because
of support furnished to his
father - in - law, mother-in-law,
j brother - in - law, and sister
' in-law. First cousins by bicod, •
and cousins of lesser degree, are j
not regarded as so “closely con- j
nected by blood relationship,”
as to give rise to a head of fami
ly exemption.
A legal guardian who .may
maintain and support in his
heme a dependent ward is not:
entitled to the personal exemp-j
‘ tion as head of a family if the j
1 ward was not connected with
: him by relationship of blood,
marriage, or adoption; nor is a
taxpayer entitled to exemption
as head of a family by virtue of
maintenance and support of a
child not legally adopted.
Southern Farming
Film To Be Shown
| In N. Carolina
The new AAA motion picture
on Southern agriculture entitled,
“Farm Battle Lines” scon will
| be shown in theaters through- 1
out North Carolina as a result of
’ arrangements between the U. S,
Department of Agriculture and
Republic Picture,?, Inc., it was
announced today by G. T. Scott,
chairman of the State AAA
Committee.
The picture was directed by
Roger Barlow and its heroes are
the men, women, and children
who are plowing, planting, hoe
ing, and canning this country’s
way to victory. The picture
shows particularly how two of
North Carolina’s crops peanuts
and cotton are actually fight
ing on world hat'tlefronts. It also
pays tribute tc the housewives
who are growing Victory Gar- 1
dens and canning food at home
to kieep their families heathy and
take a load off of already over
burdened transportation facili
ties. 1
Other activities along the
farm battle line which are pic
tures in the movie include col
lecting scrap metal, sharing farm
machinery, and saving soil re
sources through conservation
practices.
Scott also announced that
* MESSAGE FROM FIORELLO H. LAGUARDIA
City or New York
Omas or thi Mayor
BUT TUX BOROS AND STAFFS
A* 1 (M it, th» purohM* of Bar Stamps and j on d, i,
nacasaary tad not diaoratlonary.
If wa do not buy bond., and lose the war, the Naiia,
Fascists and Japs will ooaa over and taka all our nonay., If
wo win the war, we will have our annoy, our country and our
institutions,
I diareeard entirely the fine interest and good iaveat
aent features of Bar Stamps and Bonds. Our safety, our oountiy,
our future peace constitute an interest of euoh magnitude that It
cannot be expressed in dollars.
All Amerionns—-businessmen, employees, employers, wage
earners—should buy to the very limit. Overtime, bonuses, extra
profits should all bo put in Bar Stamps and Bar Bonds. It is
not only patrlotlo. It is neoessary,
v Jb
_ Mayor
HAROLD TEEM cy fazi.EE a
Bf LOCK/ FANTYWAIST ! YODR PALY HASIT IS
/TO SL OOi TWO SODAS AT A SITTING--MAY
I SDOOEST IN THIS EMEROENCY- THAT YOU
V TICKLE YOUR TONSILS WITH JUST ONE. c
v —TTY SODA-AND BUY U.S.WAR - I
(STAMPS FOR THE 'y
J /yEA MAN-AND
1= lO%NOW Hr
1 JAP/
’W v -Lw.
Egg
miftPAje. L.LSO
Mav Feed Wheat
To Increase Milk i
I
In achieving North Carolina’s
goal of 176,744,000 gallons of
milk for 1043, John A. Arey, _
Extension dairy specialist of N.
C. State College, advises that
dairy herds and the family milk
cow be fed more wheat. Large
stocks of wheat are now in gov-j
ernment storage and it may be
purchased at a special feed
wheat price. I
According to Mr. Arey, the
Secretary of Agriculture has set
aside 125,000,000 bushels of
wheat for feeding and at the
special prices made, it is a more
economical dairy feed than com
at $1.25 a bushel. In fact, feed
ing test's show that wheat has a
prints of this film for small pro-'
jeofors are now available for use
at fa*rm meetings over the State.
These may be obtained by writ
ing the State USDA War Board
at Raleigh.
-PALACE- Motnday - Tuesday, February I
15-16th
THEATRE
No Morning Shows; Afternoons Daily 3:15-3:45; Adm. 10-30 c;
Evenings Daily 7:15-9:00; Adm. 15-35 c.
PERSON COUNTY TIMES ROXBORO, N. C.
feeding value of $1.33 per bush-j
el on this basis and the special
price made to farmers is about,
two-thirds of this figure.
While wheat' ocntains 52 per-,
cent more digestible protein j
than corn, it is classified as a
carbohydrate food and should be
supplemented with a protein-;
rich food, such as cottonseed,
soybean or peanut meal.
I
Mr. Arey suggests that a mix-J
ture of 2 parts of ground wheat,'
1 part of com and cob meal, and
1 part of cottonseed meal be fed, 1
together with a good legume hay
and with or without silage.
Another good mixture is 2
parts cf ground wheat', 1 part of
ground oats or barley, 1 part ofi
com and cob meal, and 1 part of i
cottonseed meal.
One Day!
SERVICE
Call Us——Phone 3601
SERVICE DRY CLEANERS
Paper to Continue
'North Wilkesboro, Feb. 9.—R.
Don Laws indicated today he
would rebuild his newspaper
plant destroyed by fire yesterday,
and continue to publish the Yel- 1
low Jacket, his nationally-known
* I
political paper.
PINES
C. B. Keller of Oxford, 4 Route'
4. planted 97,000 pines in 1942
and has already receivd -25,000
more to be planted this year, re-'
ports W. B. Jones, assistant
farm agent of Granville county. 1
______ i
i
TERRACES' j
Large numbers of Martin j
County farmers who never be- 1
fore have had their land terrac
ed are showing a decided inter
est in this conservation practice
this year.
WSSTM —
BONOS
THftt vovfe ,
m new !
Ai—. - :rr,
1
Legal Notice
IN THE SUPERIOR COURT.
NORTH CAROLINA,
PERSON COUNTY.
The Board of Commissioners
of Roxboro,
-vs-
Aubrey Barnett and wife, Emma
Barnett, Irvin Barnett and wife,!
Myrtle Barnett'.
NOTICE i
The defenlants, Irvin Barnett
and Myrtle Barnett, will take
notice that an action entitled as !
above has been commenced
against them in the Superior,
Court of Person County, North!
AT FIRST MX j
SIGN OF A IE
C 5666
666 TABLETS. SALVE, NOSE DROPS j
Get 666 at
Thomas & Oakley Drug Store
' ISH T HI WOHTH ITT
THIS message is written to you mothers
from your government.
It concerns the most precious thing in all
the world to you your child.
It asks you to help protect that child from
fear, from starvation, from death the fate
that has befallen millions of children under the
rule of Nazi and Jap tyrants.
It asks you to urge your husband to join the
Payroll Savings Plan the easy way to buy
War Bonds that will furnish the ships and
guns and tanks and planes so desperately need
ed to guard you and yours from the horrors
of defeat. a
Or, if your husband is already buying War
Bonds through the Payroll Savings Plan —it
asks you to urge him to buy more, to increase
his savings to at least ten per cent of his
salary or wages.
Remember. Millions of your brothers, hus
bands, sons, friends are risking everything. You
are asked to risk nothing. War Bonds are the
World’s Safest Investment.
As you buy them through the Payroll Sav
ings Plan today, you; are doing your part
"TOP THAT BY buy u.s!war bonds
NEW YEAR’S!" M L- THROUGHTHI
ißsf* I EMIt 93 fMmr payroll savings plai
Carolina, and tlhat the purpose
of said action is to enforce the
land for taxes against the real
property listed in the name of
Aubrey Barnett upon the tax
books of the City of Roxboro.
And the defendants, Irvin
Barnett and Myrtle Barnett, will
take notice thait they are requir
ed to appear at the office of the
Clerk Superior Court of Person
County, North Carolina, and
PABCO RUGS $7.95 up
CEDAR CHESTS $19.95
UNFINISHED BOOK CASES $3.95
UNFINISHED CHEST of DRAWERS ..a . $3.95 up
ECONOMY AUTO SUPPLY
NEW
COUCHES
We now have on display a New Shipment of' Studio
Couches, Colors, Blue, Rust and Green. They open
up into a double Bed. Spring Backs and Cushions.
There is only a limited amount on hand.
Easy, Convenient Terms
We Trade For Old Furniture
Roxboro F urniture Co.
Where Most Folks Buy”
John (Billy) Clayton, Manager
to help protect your child today! And at the
same time setting up a savings fund to help
bring up, educate, and develop that child
tomorrow.
Talk it over with your husband tonight. And
resolve to put at least ten per cent —not 6%,
or 7%, or 8% —into War Bonds through die
Payroll Savings Plan. Do it for that child of
yours. Isn’t he worth it?
* * * ★
WHAT YOU SHOULD DO
If you are.;;
1. Already setting aside 10% of your pay in War
bonds through the Payroll Savings Plan boost
that 10% if you can.
Working in a plant where the Plan is installed,
but haven’t signed up yet sign up tomorrow.
3. Working in a plant where the Payroll Savings
Plan hasn’t been installed, talk to your union head,
foreman or plant manager and see if it can’t be
installed right away. The local bank will be glad
to help.
4. Unable to get in on the Payroll Savings Wan for
any reason, go to your local bank or wherever
bonds are sold. They still be glad to help you start
a Plan of your own.
SUNDAY, FEBRUARY 14,1943
answer or demur to the com
plaint in said action within
twenty days after the last publi
cation of this notice, or the
plaintiff wilL apply to thei court
for the relief demanded in said
complaint.
This 12th day of February,
1943.
R. A. Bullock,
Asst. Clerk Superior Court
Feb. 14-21-28-Mar. 7