The Indianapolis times. [volume] (Indianapolis [Ind.]) 1922-1965, 1936-01-15
Squaring
The Circle
With
MeCREADY HUSTON

r HAVE before me, as I suspect
= many readers have, formidable
looking document which is the in
dividual gross income tax return for
the state of Indiana.
Why compile war records? Why
take a census? More or less every
thing about ones private life, except
whether he takes two or three Jumps
of sugar in his coffee, must be set
down on this form and duly sworn.
BY the time citizen fills in all the
answers, files the paper and makes
his payment, he is indeed ready for
that other document, the Federal in
come tax form. 1t is like a pitcher
warming up with the new ball.
THERE is pinkish paper with
Il the form. I could not say
whether or not the color is SYM
bolical. But it starts off with
chilling warning. In capitals, it sets
forth that the taxpayer is RESPONSE
BILE for filing the return and making
ing the payment. No back-and-
forthing permitted and no stalling.
When in 1882 it was decided to
make Indiana safe for Democracy
the eventual result was a gross in
come tax law designed to inspire
fear in the hearts of all would-be
evaders.
I don't suppose that even those
tax experts who, during the
twenties, taught business men how
to cut down their Federal income
taxes could do much with this law.
THE compilers of the instructions
= got some quaint if unconscious
humor into the instructions. List
ing those who are bound to make
return or go to Otto Rays county
Jail, they mentioned "joint ventures"
That tickled me. I am told there
are plenty of joint ventures in In
dianapolis. In fact, a joint is al
w@ys a venture, depending upon the
tolerance of the neighbors and the
vigilance of the police. If the state
collects gross income tax from ali
the joint ventures it should be able
to reduce the taxes on some other
ventures.
TN reading the pink instructions I
- came across word which I have
never been able to understand. It
seems that "fiduciaries" have Ger
tain rather involved obligations. I
am everything else in the meaning
of the law except a fiduciary, ac-
cording to my reading of the docu-
ment and consultation of Web
sters dictionary. But the term seems
so magnificent that I believe if T
were starting this life over again I
would be a fiduciary rather than a
newspaper man.
m USED to think that the authors
l. of the Federal income tax form
were geniuses. Especially when they
framed that paragraph about earned
income. But they were novices COM
pared to the ones who prepared this
Indiana headache. Not that it will
undo me. am merely a salaried
man and if don't report my salary
the state can very easily get it from
the business office of The Times and
lead me off to prison. But I suffer
for merchants and manufacturers
and people who own houses and
apartments for rent and for all
manner of ENTHUSIASTICALLY
those which do not take in enough
to pay for the expert bookkeeping
required to comply with the law.
1T seems to me that the gross in
= come tax form has one genuine
value. Over period of years it will
make the people so sick of account
ing that they will make up their
minds never to have another de-
preston.
TT would be lot simpler if one
= could just carry the frayed wal
let over to the Statehouse and let
the treasurer take out whatever he
thought was right and brand one
on the forehead as tax-paid. know
l shall need two secretaries, an ac-
countant and perhaps Rube Gold
berg to make out this form, even
though have only one quite simple
source of income.