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Page 7 - Spelman Spotlight
Arrival of Black Indentured Slaves. On August 20th, 1619, a Dutch man-of-war
landed at Jamestown, Virginia with a cargo of twenty Black slaves who were
indentured to provide free labor in the colonies. Their arrival marked the begin
ning of Black history in America and Black servitude for the next 200 years. Of the
twenty, some later obtained their freedom and became land and slave owners
themselves.
The 1977 Black Historical Calendar, the ninth of a series started in 1969, is now
available from Seargram Distillers Company.
This edition, A Chronicle Of Black America, comprises twelve magnificent
12”x20” full-color original paintings, by noted illustrator Jerry Pinkney, depic
ting events ranging from the arrival of the first twenty Black slaves in 1619 to the
passage of the Voting Rights Act of 1965. In addition, each day throughout the year
is marked by a significant fact in the Black annals of this country.
The 1977 Black Historical Calendar may be obtained by sending a check or
money order for $1.00 payable to Seagram Distillers Company. Payment, covering
postage and handling, should be mailed with your name and address (including zip
code) to Seagram’s 1977 Black Historical Calendar, P.O. Box 5077, Dept. F,
Hicksville, New York 11816. Delivery will be made in approximately four weeks.
From page 1
Payne, songstress, performed
at last year’s commemoration.
In recent years celebrities in
cluding Donald Byrd, Marvin
Gaye, Muhummad Ali, Harry
Belafonte, vice president of the
Center and others have
and the King family to build a
living memorial to Dr. King,
and for developing programs
and new nonviolent training
techniques to carry forward
his movement. Mrs. King
heads the Center as president.
Most of the members of the
Boards of Directors and
participated in the celebration.
“Celebrating the birthday of
Martin Luther King, Jr. helps
AUC Program
remind the nation and the
world that we are still striving
for the goals he held so dear.
We are still moving toward the
dream,” said Mrs. Coretta
Scott King. She also said,
“Each year we come together
to reaffirm his ideals and
celebrate our commitment to
the critical struggle for
freedom, justice, equality and
peace for all.”
Founded shortly after Dr.
King’s assassination in 1968,
the Martin Luther King Jr.
Center for Social Change was
formed by some close friends
Trustees served in the non
violent movement.
Congressman Walter E. Faun-
troy heads the Board of Direc
tors, while Dr. Benjamin E.
Mays is the chairman of the
Board of Trustees.
The Center is currently
housed at 671 Beckwith Street.
However, facilities are now be
ing built on Auburn Ave. The
first three phases of the site
have been completed. These in
clude the restoration of Dr.
King’s birth home, the com
munity center, and the
permanent entombment.
Phase four, the administrative
building and five, Freedom
Hall, are not yet completed.
Tax Tips
From page 1
their credit would be 20 percent
of $1,000, or $200, no matter
how many dependents they
had, and even though they
mighthave paid more than $1,-
000 in child or disabled
dependent care costs.
When one of the spouses is a
full-time student or disabled,
he or she is considered “em
ployed” for the months in
which he or she is actually in
school or disabled. The
“salary” the Tax Reform Act
gives the spouse is $166 per
month when there is one
dependent and $333 per month
when there are two or more.
Therefore, if one spouse of a
couple having two dependents
worked full-time and earned
$15,000 while the other spouse
attended college for ten mon
ths of the year, the student
spouse’s “income” for the year
is considered to have been
$3330. Since $3330 is the
smaller of the two incomes, the
expenses on which their credit
is based also would be $3,330,
assuming they spent at least
that much. The credit itself
would be $666.
Payments must have been
made for the care of dependent
children under 15 years of age,
a disabled spouse or disabled
dependent of any age. The cost
of nursery school or day care
outside the home may be in
cluded if these services are
necessary to enable the
taxpayer to work or attend
school. Disabled care costs
may include payments for a
housekeeper, maid or cook, ac
cording to the IRS.
To claim the credit,
taxpayers must file the long
Form 1040, even if they take
the standard deduction. The
credit is computed on Form
2441, which is attached to the
return.
Additional information is
available in the free IRS
Publication 503, “Child Care
and Disabled Dependent
Care” which may be ordered
by filling out the handy blank
in the tax package.
(2) The $35,000 income
limitation has been lifted. The
amount claimed is no longer
reduced 50 cents for every
dollar of income over $35,000.
(3) Payments made to
relatives may be claimed, even
when the relative lives in the
taxpayer’s home, as long as
the relative cannot be claimed
as a dependent on the
taxpayer’s return, and the
payments are subject to Social
Security tax.
(4) The credit is extended to
married couples who file join
tly, where one spouse works
full-time and the other works
part-time or is a full-time
student or where both work
part-time. Previously, both
spouses had to work full-time.
These are special rules for
determining the amount of the
credit when the mixed-em
ployment situation exists.
(5) The credit is also
extended to a divorced or
separated parent who has cus
tody of a child under 15, even
though the parent may not be
entitled to a dependency
exemption for the child, as
long as the parent claims tbe
credit has custody for a longer
period during the year than the
other parent. A deserted
spouse is eligible for the credit
when the deserting spouse is
absent for the last six months
of the taxable year, rather
than for the whole year.
The credit is 20 percent of
eligible expenses. The
maximum credit that may be
taken is limited to $400 for one
dependent and to $800 for two
or more dependents.
The expenses on which the
credit is based cannot exceed
the smaller of the couple’s two
incomes. In other words, for
couples to claim the maximum
credits, each spouse must earn
at least $2000 to claim that
much in expenses for one
dependent, or $4000 each for
two or more. If, for instance,
one spouse worked full-time
and earned $11,000 in 1976, but
the other spouse worked part-
time and earned only $1,000,
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Name
Address
City State ^'P
■ 1976. Pet Candle. Inc.