<h2><SPAN name="IV" id="IV"></SPAN>IV</h2>
<h3>AS TO THE INCOME TAX</h3>
<p>"Well, Mr. Bib," said the Idiot cheerfully, as he speared a lonely prune
and put it out of its misery, "have you made your return to the income
tax collector yet?"</p>
<p>"I both rejoice and regret to say that my income is not large enough to
come under the provisions of the act," said the Bibliomaniac, "and
consequently I haven't bothered my head about it."</p>
<p>"Then you'd better get busy and send in a statement of your receipts up
to January first, or you'll find Uncle Sam after you with a hot stick.
For<span class="pagenum"><SPAN name="Page_66" id="Page_66">[Pg 66]</SPAN></span> the sake of the fair name of our beloved home here, sir, don't
delay. I'd hate to see a federal patrol wagon rolling up to our door for
the purpose of taking you to jail."</p>
<p>"But I am exempt," protested the Bibliomaniac. "I don't come within a
thousand dollars of the minimum."</p>
<p>"That may be all true enough," said the Idiot. "You know that, and I
know that, but Uncle Sam doesn't know it, and you've got to satisfy him
that you are not a plutocrat trying to pass yourself off as a member of
one of those respectable middle-class financial families in which this
land is so pleasingly rich. You've got to lay a statement of your
financial condition before the government whether your income is
ninety-seven cents a minute or forty-seven thousand dollars an hour.
Nobody is exempt from that nuisance. As I understand it, the government
requires<span class="pagenum"><SPAN name="Page_67" id="Page_67">[Pg 67]</SPAN></span> every man, woman, and child to go to confession, and own up to
just how little or how much he or she hasn't got. All men stand equal in
the eyes of the law when it comes to the show-down. There is no
discrimination in favor of the rich in this business, and the
inconvenience of having a minion of authority prying into your private
affairs is as much a privilege of yours as it is of Uncle John's, or
good old Brother Scramble, the Egg King. Uncle Sam is going to put his
eye on every man-jack of us and find out whether we are any good or not,
and if so, for how much. He will have sleuths everywhere about to
estimate the cubic financial contents of your trousers' pockets, and
whether you keep your money in a bank, in a trust company, in a cigar
box, your sock, or your wife's name, he is going right after it, and
he'll get his share or know the reason why.<span class="pagenum"><SPAN name="Page_68" id="Page_68">[Pg 68]</SPAN></span> There isn't a solitary
nickel circulating in this land to-day that can hope to escape the eagle
eye of the Secretary of the Treasury and his financial ferrets."</p>
<p>"You surprise me," said the Bibliomaniac. "If what you say is true, it
is a perfect outrage. You don't really mean to tell me that I have got
to give a statement of my receipts to some snoopy-nosed old government
official, do you?"</p>
<p>"Even so," said the Idiot, "or at least that is the way I understand it.
You've not only got to tell how much you've got, but you must also
disclose the sources of your revenue. If you found a cent on the corner
of Main Street and Desdemona Alley on the fifteenth day of December,
1916, thereby adding that much to your annual receipts, you have got to
enter it in your statement, and so clearly that the authorities will
understand just how,<span class="pagenum"><SPAN name="Page_69" id="Page_69">[Pg 69]</SPAN></span> when, and where it came into your possession, all
under oath; and you are not allowed to deduct your current living
expenses from it, either. If in stooping over to pick up that cent you
busted your suspenders, and had to go and pay fifty cents for a new
pair, thereby losing forty-nine cents on the transaction, you aren't
allowed to make any deductions on that account. That cent is 'Net'—not
'Nit', but 'Net.' Same way if in a crowded car you put your hand into
what you presumed to be your own pocket, and pulled out unexpectedly a
roll of twenty dollar bills amounting to two hundred dollars in all, and
then in an absent-minded moment got away with it before you realized
that it belonged to the man standing next to you, you'd have to put it
down on your statement just the same as all the rest of the items, under
penalty of prosecution for concealing sources<span class="pagenum"><SPAN name="Page_70" id="Page_70">[Pg 70]</SPAN></span> of revenue from the
officers of the law. Oh, it's a fine mess we smart Alexanders of the
hour have got ourselves into in our effort to establish a pipe line
between the plutocratic pocketbook and the United States Treasury. We
all hypnotized ourselves into the pleasing belief that the income tax
was going to be a jolly little club with which to hit old Brother Plute
on the head, and make him fork over, while we Nixicrats sat on the fence
and grinned. It was going to be great fun watching the Plutes disgorge,
and we all had a notion that life was going to be just one exgurgitating
moving picture after another, with us sitting in front row seats
gloating over the Sorrows of Crœsus and his coughing coffers. But,
alas for our dreams of joy, it hasn't worked out quite that way. The
vexation of the blooming thing is visited upon every one of us. Them as
has<span class="pagenum"><SPAN name="Page_71" id="Page_71">[Pg 71]</SPAN></span> has got to pay. Them as hasn't has got to prove that they don't
have to pay, and I tell you right now, Mr. Bib, it is going to be a
terrific proposition for a lot of chaps in this land of ours who are
skinning along on nothing a year, but making a noise like a
ten-thousand-dollar proposition."</p>
<p>"I fear me their name is legion," said the Bibliomaniac.</p>
<p>"I know one named Smythe," said the Idiot. "If a painter were looking
around for a model for Ready Money in an allegorical picture Smythe
would fill the bill to perfection. You ought to see him. He walks about
the streets of this town giving everybody he meets a fifteen-thousand
per annum look when, as a matter of fact, he hasn't got ten cents to his
name. If he was invited to a submarine masquerade all he'd have to do
would be to swallow a glass of water and go as a sponge.<span class="pagenum"><SPAN name="Page_72" id="Page_72">[Pg 72]</SPAN></span> He makes about
as big a splurge on a deficit as you or I could make if our salaries
were raised nine hundred ten per cent., and then some. As a weekender he
is in the A 1 class. He hasn't paid for a Sunday dinner in
five years, nor has he paid for anything else in earned cash for three.
His only sources of revenue are his friends, the pawn-shops, and his
proficiency at bridge and poker. His only hope for staving off eventual
disaster is the possibility of hanging on by his eyelids until he dawns
as the last forlorn hope on the horizon of some freckle-faced,
red-haired old maid, with nine millions in her own right. He owes every
tailor, hatter, and haberdasher in town. When he needs twenty-five
dollars he buys a fifty-dollar overcoat, has it charged, and takes it
around the corner and pawns it, and ekes out the deficiency with a
jackpot or a grand slam, in the manipulation of both<span class="pagenum"><SPAN name="Page_73" id="Page_73">[Pg 73]</SPAN></span> of which he is
what Socrates used to call a cracker-jack. If you ever saw him walking
on the avenue, or entering a swagger restaurant anywhere, you'd stop and
say to yourself, 'By George! That must be Mr. Idle Rich, of whom I have
heard so much lately. Gosh! I wonder how it feels to be him!'"</p>
<p>"Him?" sniffed the Bibliomaniac, always a stickler for purity of speech.</p>
<p>"Sure thing!" said the Idiot. "You don't stop to think of grammar when
you are dazzled by that spectacle. You just give way, right off, to your
natural, unrestrained, primitive instincts, and speak English in exactly
the same way that the caveman spoke his tongue in those glorious days
before grammar came along to curse education with its artificial
restraints upon ease of expression. 'Gosh! I wonder how it feels to be
him', is what you'd say as old Empty Wallet passed you by disguised<span class="pagenum"><SPAN name="Page_74" id="Page_74">[Pg 74]</SPAN></span> as
the Horn of Plenty, and all day long your mind would continue to advert
to him and the carefree existence you'd think to look at him he was
leading; and you, with a four-dollar bill within your reach every
Saturday night, would find yourself positively envying him his wealth,
when, as a matter of fact, he hasn't seen a single red cent he could
properly call his own for ten years."</p>
<p>"Oh, well—what of it?" said the Bibliomaniac. "Of course, there are
sponges and snobs in the world. What are they to us?"</p>
<p>"Why, nothing," said the Idiot, "only I wonder what Smythe and his kind
are going to do when the income tax collector comes along and asks for
his little two per cent. of all this showy exterior. It will be a
terribly humiliating piece of business to confess that all this
ostentatious show of prosperity is nothing but an<span class="pagenum"><SPAN name="Page_75" id="Page_75">[Pg 75]</SPAN></span> empty shell, and that
way down inside he is only an eighteen-karat, copper-fastened,
steel-riveted bluff; fact is, he'll have the dickens of a time making
the tax collectors believe it, and then he'll be face to face with a
federal indictment for trying to dodge his taxes. And that business of
dodging—that brings up another phase of this income tax that I don't
believe many of us realized when we were shouting for it as a means of
shackling Mr. Plute. Did you ever realize that it won't be very long
before the government, in order to get this income tax fixed right, will
have a lot of inspectors who will be delegated to do for you and me, and
all the rest of us, what the Custom House inspectors now do for
travelers returning from abroad? Every man and woman traveling upon the
seas of life, Mr. Bib, will be required to enter the port of taxation
and there submit a declaration of the contents of<span class="pagenum"><SPAN name="Page_76" id="Page_76">[Pg 76]</SPAN></span> their boxes to the
tax inspectors, which will be followed, as in the case of the traveler
from abroad, by a complete overhauling of their effects by those same
inspectors. The tesselated pave of your safe deposit companies and banks
will look like the floor of an ocean steamship pier on the arrival of a
big liner, only instead of being snowed under by a mass of shirts,
trousers, Paris-made revelations in chiffons, silks, and brocades,
necklaces, tiaras, pearl ropes, snipped aigrettes, and snowy drifts of
indescribable, but in these free days no longer unmentionable, lingerie,
it will be piled high with steel bonds, New Haven deferred dividends,
sinking fund debenture certificates, government five eighths per cent.
bonds, certificates of deposit, miscellaneous stocks, mining,
industrial, railway, gilt-edged and wildcat, in one red unburial blent;
while the poor owner, fearful lest in the excitement of the<span class="pagenum"><SPAN name="Page_77" id="Page_77">[Pg 77]</SPAN></span> ordeal he
may have neglected to mention some insignificant item of a million or
two in Standard Oil, will sit by and sweat as the inspector tears his
ruthless way through his accumulated stores for wealth."</p>
<p>"It will be almost enough to make a man sorry he's rich," said the
Doctor.</p>
<p>"Oh, no," said the Idiot, "for the rest of us will be in the same
pickle, only in a more humiliating position as the intruder reveals that
the sum total of out lifetime of endeavor consists chiefly in unpaid
bills labeled Please Remit. The Custom House inspectors are harder on
the man with nothing to declare than they are on those whose boxes are
full. They slam their things all over creation, and insult the owner
with the same abandon with which they greet a recognized past-mistress
in the arts of smuggling. Innocence is no protection when a Custom House
inspector<span class="pagenum"><SPAN name="Page_78" id="Page_78">[Pg 78]</SPAN></span> gets after you, and it will be the same way with the new
kind. None of us can hope to escape. The income tax inspectors will come
here just as eagerly as they will go to that palatial mausoleum in which
Mr. Rockernegie dwells on the corner of Bond Avenue and Easy Street, and
they'll rummage through our trunks, boxes, and bureaus in search of such
interest-bearing securities as they may suspect us of trying to get by
with. Mr. Bib will have to dump his bureau drawer full of red neckties
out on the floor to prove to Uncle Sam's satisfaction that he hasn't got
a fourteen-million-dollar bond issue concealed somewhere behind their
lurid glow. The Doctor will have to sit patiently by and unprotestingly
watch the inspectors going through the pockets of his unrivaled
collection of fancy waist-coats in a heart-breaking quest for undeclared
interests in mining enterprises<span class="pagenum"><SPAN name="Page_79" id="Page_79">[Pg 79]</SPAN></span> and popular cemeteries. Trunks, chests,
hatboxes, soapboxes, pillboxes, safety razor boxes—in fact, all kinds
of receptacles in this house, from Mrs. Pedagog's ice chest to Mr.
Whitechoker's barrel of sermons—will be compelled to disgorge their
uttermost content in order to satisfy the government sleuths that we who
dwell in this Palace of Truth, Joy, and Waffles, have not a controlling
interest in Standard Oil hidden away lest we be compelled to pay our due
to the treasury."</p>
<p>"You don't mean to say that the law so provides, do you?" said the
Bibliomaniac.</p>
<p>"Not yet," said the Idiot, "but it will—it's bound to come. In the very
nature of the beast it is inevitable. There never was a tax yet that
found a warm spot awaiting it in the hearts of its countrymen. The human
mind with all its diabolical ingenuity has never yet<span class="pagenum"><SPAN name="Page_80" id="Page_80">[Pg 80]</SPAN></span> been able to
devise a tax that somebody somewhere—nay, that most people
everywhere—did not try to dodge, and to catch the dodgers the
government is compelled to view everybody with suspicion, and treat hoi
polloi from top to bottom as if they were nothing more nor less than a
lot of unregenerate pickpockets, horse-thieves, and pastmasters in the
gentle art of mendacity."</p>
<p>"Frightful!" said Mr. Whitechoker. "And is not a man's word to be taken
as a guarantee of the accuracy of his return?"</p>
<p>"Not so's anybody would notice it," grinned the Idiot. "When the
government finds it necessary to nab leaders of fashionable society for
trying to smuggle in one-hundred-thousand-dollar pearl necklaces by
sewing them up in the lining of their hats, and to fine the most
eminently respectable citizens in<span class="pagenum"><SPAN name="Page_81" id="Page_81">[Pg 81]</SPAN></span> the country as much as five thousand
dollars for returning from abroad portly with five or six-hundred yards
of undeclared lace wound inadvertently about their stomachs, having in
the excitement of their homecoming put it on in the place of the little
flannel bands they have worn to ward off cholera and other pleasing
foreign maladies, it loses some of its confidence in human nature, and
acquires some of that penetrating inquisitiveness of mind which is said
to be characteristic of the native of Missouri. It wants to be shown,
and if the income tax remains in force, we might as well make up our
minds that the inquisitorial inspector will soon be added to the
official pay roll of the United States of America."</p>
<p>"But," protested the Bibliomaniac, "that will be a plain common-garden
espionage of so intolerable a nature that no self-respecting free people
will<span class="pagenum"><SPAN name="Page_82" id="Page_82">[Pg 82]</SPAN></span> submit to it. It will be an abominable intrusion upon our rights
of privacy."</p>
<p>The Idiot laughed long and loud.</p>
<p>"It seems to me," said he, after a moment, "that when Colonel John W.
Midas, of the International Hickory Nut Trust, advanced that same
objection against the proposed tax a year or so ago, Mr. Bib, you sat in
that very same chair where you are now and vociferously announced that
there was nothing in it."</p>
<p>"Oh, but that's different," said the Bibliomaniac. "Midas is a rich man,
and I am not."</p>
<p>"Well, I suppose there is a difference between a prune and a Canadian
melon, old man, but after all, they're both fruit, and when it comes to
being squeezed, I guess it hurts a lemon just as much as it does a lime.
I, for one, however, do not fear the inspector. My securities are
exempt, for they all pay their tax at the source."<span class="pagenum"><SPAN name="Page_83" id="Page_83">[Pg 83]</SPAN></span></p>
<p>"What are they, coupon bonds?" grinned the Lawyer.</p>
<p>"No," said the Idiot; "pawn tickets, interest on which is always paid in
advance."<span class="pagenum"><SPAN name="Page_84" id="Page_84">[Pg 84]</SPAN></span></p>
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