The state herald., 1918-03-15
| MR., SIMPklNS PAYS
HIS INCOME. TAX
BY ROBERT MesLAiR.

| on the wall till his eyes filled with
tears. II 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.. Simpkins' throat
| ached now for two reasons: First, he
| reverenced and adored the memory Of
ais father; secondly, his age and his
eyes and his game leg wouldn't let him
| 10 to WEI himself. And as he observed
the martial bearing and uncompromis-
ing gaze Of Colonel Simpkins he saw,
in imagina ton, 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 a salute
But his gouty shoulder twinged, and he
groaned. He couldn't even salute.
Damn |" said Mr.. Simpklns. and
with his other hand nercely twirled bis
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 $4,000. and he
had been rather snappy on the sub
ject Of taxes ever since he had discov.
cred that the more Income a man has
the greater the percentage Of It he
pays In taxes. He could think Of sev.
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 Q
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.. Simpklns' income was SIS 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 500 for each Of their
children under eighteen years. In Mr..
Simpkins' case this was 1912, 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 S2.000-with the
same allowance for children. This
ndded s252 to his payable" column.
He then observed that for every
$4,000 jump In his income over 5000
he had to pay 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 ali
'occupati ton" income over $4,000, max
ing $720 more.
The total, then, he must pay was four
teen hundred and thirty.four dollars.
"Whewr exclaimed Mr.. Slmpkins
nngrily "There's young Henry WI.
kins, who married Jake Johnson's girl.
he makes 5000 and he doesn't pay a
cent. Of taxes. ! guess this Ii his war
ns well us minel"
Thinking Of young Henry wilkins,
he remembered that Mrs wilkins wen,
every afternoon to mike bandages for
the Red Cross and that Henry, whn
was lnwyer, was aiding the Local
Draft Board with Its questionnaires.
"Well." he admitted to himself,
That makes difference"
He thought next Of Judge willough.
by. whose income was about 5000.
HE only pays f20." commented Mr.,
simpklns, not quite 20 angrily this
time: and then thought struck him
and he sat up rigidly In his chair.
Judge willoughby's son had been
drowned on the Tuscania when It was
subma rined with the loss Of two hun.
dred soldiers
Judge willoughby gave his son to
America" muttercd Mr.. simpkina.
lie leaned forward suddenly ana nut
his fncc In his hands.
For a long time Mr.. Simpkins sat
very stili In that position. There was
no sound In the library except the
ticking OF the tall clock and IN occa.
sionnl triii Of laughter from the chill.
dren skylarking upstairs. Tho square
OF light on tho carpet gradually with.
drew itself through the window, and
FIRST twilight and then darkness settled
In nbout the quiet, white haired, some.
times irnscible old man.
Mr.. simpkins was thinking thinRs
which he would never afterward speak
OF, he was thinking things that were
too sncred ever TO be put into words
But some inkiing Of his thoughts may
be found In his rcjoindsr to Mn.
simpkins when that placid lady came