The diamond drill., 1918-06-01

Mr.. Slmpkins gazed at the portrait
on the wall till his eyes filled with
tears. 1t was portrait OF his father.
Colonel Simpkins. who had four times
been promoted for valor during the
Civil War and had died bravely on the
field OF action. Mr.. Simpktns' 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
20 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. simpkns 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 bis right arm up for salute.
But his gouty shoulder twinged, and he
groaned. He couldn'l eysn salute.
Damn ~ said Mr.. simpkins, and
with his other hand fercely twirled his
white mustachios.
He tuIped 9pd umped into the r.
brary and sat down creaklly 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 Reves
nue. offlcef only THAI day after lunch
con on bis way home from the club.
Mr.. Slmpklhs' income for 1917 had
Amounted to Just aboct $4,000, and he
had been ruther snnppS on the sub
ject OF taxes ever since he had discov-
cred that the more income man has
the greater the percentags OF II he
pays In taxes. lie could think of sew
eral men who, like himself, were mar
ried and had two children, and yet,
although their incomes were nearly
half of his, they would pay only
small fraction OF the amount he paid.
He gloomlly drew the blank nearer
and began filling In the information
that IL asked for.
AS Mr.. Simpkins' income was $4,000
he had TO figure out the amounts pay
able on each Of the successive smaller
classes Of incomes in order 70 arrive
at tire total due from himself. He
passed over the nrst 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 500 for each OF their
children under eighteen years. IN Mr..
Simpklns case this was 1912, which he
put down In the payable column.
He saw next that, under the 1917
per cent. on all over s2,000-with the
same allowance for children. This
added 1852 to his payable" column.
He then observed that for every
So, 500 jump In his income over $1,000
he had 10 pay Surtax, the percentage
growing larger with each jump. This
was $3.50 more added TO his burden,
cess Profits" tax OF 8 pos cent. on al
Occupation" income over $4,000, max.
ing S720 more.
The total, then, he must pay was four
teen hundred and ihirty-four dollars.
"Whew I" exclaimed Mr.. Simpkins
angrily There's young Henry VIII
kins, who married Jake Johnson's girl,
he makes $1,000 md he doesn't pay
cent OF taxes guess this Is his war
as well as mine e.
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 lawyer, was aiding the Local
Draft Board with its questlonnaires.
"Well," he admitted TO himself.
'that makes difference"
He thought next OF Judge willough.
by, whose income wns about $4,000.
"He only pays 500" commented Mr..
Simpkins, not quite so angrlly this
time: and then thought struck him
and he sat up rlgidly 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 10
America" muttered Mr.. Simpkins.
He leaned forward suddenly and put
his face In his hands.
For a long time Mr. Slmpklns sat
very stu IN that position. There was
no sound In the library except the
ticking OF tho tall clock and an occa-
sional trill OF laughter from the chill
dren skylarking 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 Irnscible old man