The Leader, enterprise and press. (Fitzgerald, Ga.) 1915-1921, 1918-03-27
MR., SIMPKINS PAYS
HIS INCOME TAX
BY ROBERT McsLAlR.

Mr.. Simpkins gazed at the portrait
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 du.'ing the
Civil 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
fight, 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 salute.
But his equity shoulder twinged, and he
Eroaned. He couldn't even salute.
DAMMIT" said Mr.. Simpkins, and
with his other hand tiercely twirled his
white muStachios.
He turned and linped into the IL
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 $4,000, and he
had been rather snappy on the sub
ject of taxes ever since he had diScov-
cred that the more income man has
the greater the percentage Of 1t he
pays in taxes. He could think Of sew
eral r:en who, like himself, were mar.
ried and had two children, and yet.
although their incomes were nearly
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 it asked for.
AS Mr.. Smpkins' income was $4,000
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 rnen then showed up as follows:
First, they pay per cent. (under
the 1916 laV) on all income over
$4,000 deducthg 5000 for each of their
children under eighteen years. In Mr..
Simpkins' case this was 1912, which he.
put down in the payable" Solumn.
He saw next that, under the 1917
iaw, married men pay an additional 2
per cent on all over $2,000-with the
same allowance for children. This
added $3.50 % his payable" column.
He then observed that for every
$500 jump in his income over $1,000
he had to ply Surtax, the percentage
growing lager with each Jump. This
was $3.50 iiore added to his burden.
And on TOT Of all this came an "Ex-
cess Profit tax of per cent. on all
Occupation income over $1,000, max
ing 500 nbre
The total then, he must pay was four
teen hundIhd and thirty-four dollars.
"Whew \ exclaimed Mr.. Simpkins
angrily. There's young Henry VIII
kins, who married Jake Johnson's girl,
he makes $4,000 and he doesn't pay a
cent of taxes. I guess this is his war
as well al mine"
Thinking of young Henry wilkins.
he remembered that Mrs. wilkins went
every aft rnoon to make bandages for
the Red Cross and that Henry, who