In addition to the personal exemption of $2,000 allowed to a husband and wife living together, the income tax act provides for this additional credit:
$200 for each person (other than husband or wife) dependent upon and receiving his chief support from the taxpayer, if such dependent person is under eighteen years of age or is incapable of self-support because mentally or physically defective.
We do not know the theory on which the precise sum equivalent to one fifth of the credit allowance for adults was incorporated into the act as an evident exemption for the support of children. It has doubtless received careful consideration from the economists in whose hands the provisions for the tax budget rest; and it presumably represents the consensus of wisdom of the experts in this field.
A prominent American daily newspaper recently asked in its editorial columns, "On what provender did the framer of