The Wilmington morning star., 1944-12-25

VI making people tnlnk.)
By WESTBROOK PEGLER
Copyright, 1914 by King Features Syndicate)
NEW YORK, Dec. 24.-The Treasury De-
partrnent's form No. FOG, the estate tax return
to be filed in duplicate by the heirs Of de-
parted citizen, contains % sheets of legal Ian
guage, almost entirely unintelligible to the lay
mind tables, questionnaires and instructions.
Its companion document, entitled "Regulatons
l05, Relating to the Estate Tax contains 146
pages OF similar confusion, plus five and one
half pages of appendix in fine print and 10
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
pense of such services in calculating the
amount of the tax to be paid is acknowledged
IN the text a burden incidental to compli-
ance. In other words, as the Government has
assumed the position Of master of the peNnle,
rather than their servant it has repudisgD Los
obligation to make it's requirements ard. l,
Even the most conscientious and willing
Ject must hire expert help in determining
much tax the Government demands and u I.
taxpayer, who meanwhile has paid a high
cost to maintain Congress to draw under
standable laws, must pay the bill. Even so,
the victims counsel and the Governments
agents often disagree on conclusions and inter-
pretations and these disputes call for further
expensive consultation as the haggling and
grasping gets down to such mean little items
as the deduction of $3.50 dog-tax and the
current value of decedent's old clothes and his
golf clubs, considered part of his estate.
This and other laws affecting the fortunes
and the very security Of the citizen well justi-
fly the exultant reminder of Miss Marguerite
Rou Low
and president of the Federal Bar Association,
to her colleagues of the Texas Bar, that the
Americanpeople have become nation of po-
tenlal clients who cannot meet their daily OBJ
legations without the professional help of law
yers, yet even aside from its obscurity of
terms and meaning, the very existence of the
estate tax remains as a threat to security and
the lifelong plans of men and women, remains
either wholly unknown or only vague men
ace to millions of its inevitable victims. It has
lntruded ruthlessly on well-planned arrange
ments of frugal and valuable citizens for the
financial security of the survivor, particularly
the widow. An insurance policy undertaken
twenty years ago as the basis of lifelong
plan to this end and written in favor of the
wife, becomes, arbitrarily, by decision if that
and arbitrary monster, the Govern
ment policy carried partly in favor of $50
clety' or 1.-The community the common
man." as partner of the family. When the hus-
band dies, the widow discovers that through
out those years of conscientious planning and
saving, they had been paying each year, in
premiums, for policy in favor Of persons I'M
known. That represents the Governments
Snare, although, at the time the policy was
taken out, the Government claimed no share.
Other savings accumulated by self-denial,
thrift and hard work, fare likewise. They saved
for their own future, to be sure, but also for
the benefit of strangers and of political ma
chine which doesn't hesitate to spend such
money to buy votes through WPA or politi-
cal projects in other guise.
Along the way, moreover, the Spelvns, Mr.
and Mrs, and typical Americans, have paid
taxes in higher and higher amounts, on the
income from which they saved their accurnula-
ton, large OF modest. AS the money came in
each year, they kicked back to society or
the community whatever the Government
demanded and, in most states, paid State
income tax as well. In some cases they were
not even allowed to deduct from their State
Tax returns the amounts paid the Federal
Treasury and paid the State a tax this
formidable tax. All the while, Also if some of
their income from stocks in private enterprise
which they were encouraging with their invest
ed surplus, their corporation income was be-
ing taxed, too, before it came to them, and,
if they were employers, themselves, they also
paid their share of their employees Social Sc
curity although there might be no Social Sc
curity for them.
But now old George is through, his widow is
frightened stricken and not quite herself and
at this point not only the Government of her
beloved country walks in to tap their joint
bank account and proWl through their joint
safe-deposit but, very likely, some political
ghoul from the State government known as the
probate Judge deals himself hand, operat-
ing 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 furniture and
silver and bedding and the old shoes and fish
ing tackle of deceased and they are quite
particular about the posting of bonds to guar
antee payment of the estate tax and the racke
teer's commission, as required by law, If
liquidation is to be drawn out or postponed
in the hope of better market. At the present
hour, moreover, certain of Spelvin's second
hand assets may not be sold for the best price
they will bring but at ceiling prices, or Mrs.
Spelvin may pay storage on them until more
favorable day if she cares to gamble. -.
This estate tax is extra. 1t is the final blow,
collection eff the top of annual earnings al
ready taxed .wice three times or more as
the pair of them worked and planned their
way But they couldn't outplan the master
planners and all plans of theirs are subject
to revocation or change without notice, down
to the last hour.
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