Clause third exempts 'the only son of aged or infirm parent or parents
dependent upon his labor for support.'
It has been decided that a son cannot be exempted under this clause
unless _both_ the parents are 'aged or infirm.' Thus it may happen that,
by reason of bodily or mental infirmity, a father, with a family of
helpless children, may be totally dependent upon the exertions of the
mother and a draftable son. But the law pitilessly takes the son without
possibility of exemption, throwing the entire burden of support upon the
mother.
But no clause of this section is more liable to objection than the
_fourth_, which reads as follows: 'Where there are two or more sons of
aged or infirm parents subject to draft, the father, or if he be dead,
the mother, may elect which son shall be exempt.' It will be observed
that the provision--'dependent upon his labor for support'--is omitted
in this clause. Now, to interpret its language by the legal method of
construction, by the context, it would seem that such dependence were
necessary in order to secure the exemption. For the two clauses
immediately preceding exempt 'the only son of a widow or of aged or
infirm parent or parents _dependent upon his labor for support_. The two
immediately following, exempt 'the brother or father of orphan children
under twelve years of age _dependent upon his labor for support_.' That
is, _four_ of the five clauses referring strictly to this subject, grant
exemption to the applicant only when some one depends upon him for
support.
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