Detroit evening times. (Detroit, Mich) 1921-1958, 1944-12-26
FAIR
ENOUGH
BY Westbrook
PeeIet|

by the heirs of a departed citr
zen, contains % sheets of legal
language, almost entirely unin-
telligible TO the lay mind, tables,
questionnaires and instructions,
Its companion document, en-
titled Regulations los, Relating
to the Estate Tax" contains 146
pages of similar confusion, plus
five and one-half pages of APP
pendix in fine print and Is
pages of index.
1t is not even pretended that
the unfortunates who have TO
obey this confiscatory law
should be able to understand or
comply without the help of
accountants and lawyers for the
expense of such services in CAL
culating the amount OF the tax
TO be paid Is acknowledged in
the text as a burden incidental
to compliance.
In other words. as the gov
eminent has assumed the posi-
ton of master of the people,
rather than their servant. 1t
has repudiated its obligation
to make its requirements clear.
Even the most conscientious
and willing subject must hire ex-
pert help in determining how
much tax the government de-
mands and the taxpayer. who
meanwhile has paid high cost
TO maintain a Congress 10 draw
understandable laws. must pay
the bill.
Even so, the victims counsel
and the government agents
often disagree on conclusions
and interpretations and these
disputes call for further expen-
sive consultation as the hag-
Cling and grasping gets dowA
To such mean little items
the deduction OF a $3.50 dog tan
and the current value OF
descendent old clothes and his
golf clubs. considered as part
of his estate
THIS and other laws affecting
L the fortunes and the very
security of the citizen we'll JUS
tify the exultant reminder OF
Miss Marguerite Rawalt. a law
year employed in the treasury
and president OF the Federal
Bar Association. to her Cof-
leagues of the Texas bar,. that
the American people have be-
come nation of potential cii-
ents who cannot meet their
daily obligations without the
professional help of lawyers.
Yet, even aside from its OBJ
scurity OF terms and meaning.
the very existence of the estate
tax as threat TO security and
the lifelong plans Of men and
women, remains either wholly
unknown or only a vague men,
ace TO millions Of its inevitable
victims.
II has intruded ruthlessly on
well-planned arrangements OF
frugal and valuable citizens for
the security of the survivor, or
particularly the widow.
An insurance policy under
taken 20 years ago as the basis
OF a lifelong plan to this end
and written in favor of the
wife. becomes, arbitrarily, by
decision of that rapacious and
arbitrary monster. the govern
ment, policy carried partly IN
favor Of society" or the COM
munity or the common man."
as partner of the family.
When the husband dies. the
widow discovers that through
out those years OF conscientious
planning and saving, they had
been paying each year. in d
miums. for policy in favor
persons unknown.
A LONG the way. moreover.
"A the Spelvins, Mr.. and Mrs,
and typical Americans. have
paid taxes in higher and higher
amounts, on the income from
which they saved their accu-
mutation, large or modest.
AS the money came in each
year, they kicked back 10
society or "the community"
whatever the government de-
manded and. in most states.
paid state income tax as well.
And, II they were employers,
themselves. they also paid their
share OF their employees social
security, although there might
be no social security for them.
RUT now old George il
~ through. his widow is
stricken and not quite herself
and at this point not only the
government of her beloved
country walks in 10 tap their
joint bank account and prowl
through their joint safe deposit
but. very likely. some political
ghoul from the state govern
ment known as the probate
Judge deals himself q hand,
operating on a percentage
basis.
They all have TO know every
detail OF the business affairs OF
both the Spelvins, demanding
documentary proof.
They must appraise the furni-
ture and silved and bedding and
the old shoes and fishing tackle
of deceased and they are quite
particular about the posting Of
bonds to guarantee payment of
the estate tax and the rack
eteer's commission, as required
by law, if liquidation is 10 he
drawn out or postponed in the
hope of a better market. q