1933 public laws – Ch.445 Sec.324

Exemptions. 1 There shall be deducted from the net income the following exemptions: (a). In the case of a single individual, a personal exemption of one thousand dollars. (b). In the case of a married man with a wife living with him, two thousand dollars or in the case of a person who is the head of a household and maintains the same and therein supports one or more dependent relatives, two thousand dollars. (c). In the case of a widow or widower having minor child or children, natural or adopted, two thousand dollars. (d). Two hundred dollars ($200.00) for each individual (other than husband and wife) dependent upon and _ receiving his chief support from the taxpayer, if such dependent individual is under eighteen years of age or is incapable of self-support because mentally or physically defective. (e). In the case of a fiduciary, if taxable under clause (a) of paragraph one of section three hundred and fifteen, a personal exemption of one thousand dollars; if taxable under clause (b) of said paragraph, an exemption of one thousand dollars: Provided, that the surviving husband or wife shall be entitled to exemption as provided in paragraph three of this section; if taxable under clause (c) of said paragraph, the same exemptions to which the beneficiary would be entitled. (f). A married woman having a separate and independent income, one thousand dollars ($1,000.00). 2 The exemptions allowed by this section shall not be allowed with respect to a resident of this State having income from a business or agency in another state, or with respect to a non-resident having a business or agency in this State unless the entire income of such resident or nonresident individual is shown in the return of such resident or non-resident; and if the entire income is so shown, the exemption shall be prorated in the proportion of the income in this State to the total income. 3 The status on the last day of the income year shall determine the right to the exemptions provided in this section: Provided, that a taxpayer shall be entitled to such exemption for husband or wife or dependents who have died during the income year.