The review. [volume] (High Point, N.C.) 1908-19??, 1918-04-11
Mr.. SIMPkINS PAYS
HIS INCOME TAX
;
Rv ROBERT Mc7LAIR.

Colonel Simpk1nS, VINO naO TOUR I11nes
been promoted for valOr during the
Civil War and had died bravely on the
field of action. Mr.. Simpkins' throat
ached now for two reasons: First, ne
reverenced and adOred the memory or
his father; secondly, his age ana MS
eyes and his game leg wouldn't let him
20 to wGr himself. And as he observed
the martial bearing and uncomprom1s-
ing gaze Of Colonel Sfmpkins ne saw,
In imagination, the khaki clad lads OF
the new generation marching forth ana
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 salute.
But his equity shoulder twinged, and he
xroaned. He couldn't even salute.
DAMN said Mr.. Simpkins, and
with his other hand fercely twirled his
white mustachios.
He turned and nmped 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 ne
had been rather snappy on the sub
iect of taxes ever since he had discoV-
cred that the more income man has
the greater the percentage of 1t he
paws in taxes. He 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 gloomily drew the blank nearer
and began filing in the information
that it asked for.
AS Mr.. Simpkins' income was $15,OOO
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 2 per cent. (under
the 1916 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
J law, married men pay an additional 2
per cent. on all over $2,OO0-with the
| same allowance for children. This
added 1852 to his ''payable' column.
He then observed that for every
| $500 jump in his income over $4,000
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
"occupa ton income over $4,000, max
ing S72O more.
The total, then, he must pay was four
teen hundred and thirty-four dollars
"Whew!'' exclaimed Mr.. SimpkinE
angrily. "Thepe's young Henry Will
kins. who married Jake Johnson's girl
he makes $1,000 and he doesn't pay 6
cent. of taxes I guess this is his wal
as we'll as miner
Thinking Of young Henry Wilkins
he remembered that Mrs. Wilkins wen
every afternoon to make bandages fo1
the Red Cross and that Henry, who
was a lawyer. was aiding the Loca
Draft Board with it's QueStiOnnaires.
"Well," he admitted to himself
THAT makes a difference"
He thought next OF Judge Willough
by, whose income was about $4,000.
"He only pays $780," commented MI
Simpkins, not quite so angrily thi
1ime: and then a thought struck hin
and he sat up rigidly in his chair.
Judge Willoughby's son had bee
drowned on the Tuscania when it wa
, summarized with the loss of two hur
| dred soldiers.
6 Judge Willoughby gave his son t
America" muttered Mr.. Simpkins.
He leaned forward suddenly and pu
his face in his hands.
For a long time Mr. Simpkins ga
very still in that position. There wa
: no sound in the library except tn
ticking of the tall clock and an Occs
: sional trill of laughter from the chi
/ dren skylarking upstairs. The squar
! of light on the carpet gradually witt
drew itself through the window, an
first twilight and then darkness settle
) in about the quiet, white haired, SOM
e times irascible old man.
a Mr.. Simpkins was thinking thing
:. which he would never afterward spea
Il of. he was thinking things thar wei
r too sacred ever to be put into word
But some inkling Of his thoughts ms
= be found in his rejoinder to Mr.
20 Simpkins when that placid lady can
> in and turned on the lights, and aske
II him whether he was ready for Dime
1t Judge Willoughby's only son WI
is worth as much as fourteen hundr'
It and thirty-four dollars, wasn't he
Mr.. Simpkins demanded Of her
n AS his wife, who was not unused
= his superficial irritations, watched hi
- in mild establishment. Mr. Simpki