Gilpin observer., 1918-03-21
Mr.. SIMPkINS PAYS
HIS INCOME TAX
BY ROBERT MesLAlR.

on the wall till his eyes filled with
tears. 1t was a portrait of his father.
Colonel Simpkins. who had four times
been promoted for valor during the
Civi1 War and had died bravely ON the
field of action. Mr.. Simpkins' throat
ached now for two reasons: First, he
reverenced and adored the memory Of
his father; secondly. his age and his
eyes and his game leg wouldn't let him
go to war himself. And as he observed
the martial bearing and. uncomprOmis-
ing gaze of Colonel Simpkins he saw,
in imagination, the khaki-clad lads Of
the new generation marching forth and
crossing three thousand miles of sea to
light. maybe die, for liberty.
Mr.. Simpkins peered around to make
sure that neither Bess nor John (who
were at the teasing ages of sixteen
and seventeen) were where they could
see him. then he Strengthened and
threw his right arm up for a salute
But his gouty shoulder twinged, and he
groaned. He couldn't even salute.
"Damnr' said Mr. Simpkins, and
with his other hand fiercely twirled his
white mustachiOs.
He turned and limped into the H.
brary and sat down creakily before the
mahogany desk on which were lying
the blanks for his income tax state
ment, blanks which he had rather
grumpily got from the Internal Reve-
nue. officer only that day after lunch
con on his way home from the club.
Mr.. Simpkins' income for 1917 had
amounted to just about 5000. and he
had been rather snappy' on the SUBJ
ject Of taxes ever since he had d!scov-
cred that the more income a man has
the greater the percentage of 1t he
pays In taxes. He could think of sew
eral men who, like himself, were mar.
rled and had two children, and yet,
half Of his, they would pay only a
small fraction Of the amount he paid
He gloomily drew the blank nearer
and began filling In the information
that 1t asked for.
As Mr.. Simpkins income was $15. 900
he had to figure out the amounts pay
able on each of the successive smaller
classes of incomes In order to arrive
at the total due from himself. He
passed over the first class who must
pay taxes, that is. single men making
over 1000. His calculation for mar
ried men then showed up as follows:
First. they pay per cent. (under
the 1915 law) on all income over
$4,000, deducting 5000 for each Of their
children under eighteen years. In Mr.
Simpkins' case this was $212, which he
put down in the payable" column.
He saw next that. under the 1917
law. married men pay an additional 2
per cent. on all over $2,OOO-with the
same allowance for children. This
added 1852 to his payable" column.
He then observed that for every
$2,5OO jump In his income over $1,000
he had to pay a Surtax, the percentage
growing larger with each jump. This
was $3.50 more added to his burden
And on top Of all this came an "Ex.
cess Profits" tax Of 8 per cent. on all
"occupat ton" income over $4,000, max.
ing $720 more.
The total. then, he must pay was four.
teen hundred and thirty-four dollars.
"Whew I" exclaimed Mr.. Simpkins
angrlly. '"There's young Henry vii.
kins, who married Jake Johnson's girl,
he makes $1,000 and he doesn't pay a
cent of taxes. guess this Is his war
as we'll as miner
Thinking Of young Henry wilkins
he remembered that Mrs. wilkins went
every afternoon to make bandages for
the Red Cross and that Henry. who
was a lawyer. was aiding the Local
Draft Board with Its questionnalres.
"Well," he admitted to himself,
"that makes a difference" .
He thought next Of Judge Willough.
by, whose income was about $1,000.
HE only pays $2O." commented Mr..
S,mpkins, not quite SO angrily this
time; and then thought struck him
and he sat up rigfdly In his chair.
Judge Willoughby's son had been
drowned on the Tuscania when II was
Summarized with the loss of two hun
dred soldiers.
Judge Willoughby gave his son to
America" muttered Mr.. Simpkins.
He leaned forward suddenly and put
his face In his hands.
For long time Mr.. SImpkins sat
very still In that position. There was
no sound In the library except the
ticking of the tall clock and an occa-
slonal trill Of laughter from the chill
dren skylarklng upstairs. The square
Of light on the carpet gradually with.
drew itself through the window, and
first twilight and then darkness settled
in about the quiet, white haired. some
times irascible old man.
Mr.. Simpkins was thinking things
which he would never nfterward speak
Of, he was thinking things that were
too sacred ever to be put into words.
But some inkling Of his thoughts may
be found In his rejoinder to Mrs.
Simpkins when that placid lady came
I'm and turned on the lights md nsked