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Life, 1919-02-13 · page 8 of 42

Life — February 13, 1919 — page 8: what you’re looking at

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Life — February 13, 1919 — page 8: Life, 1919-02-13

What you’re looking at

This satirical story mocks an American gentleman's ignorance about income tax. Mr. Whipple confidently claims to understand taxation "in a general way," but when asked for specifics, he reveals complete befuddlement. The joke centers on the complexity of early income tax calculations—surcharges, dividends, Liberty Bond interest, corporate lawyer fees—which Mr. Whipple attempts to navigate unsuccessfully. The humor lies in his blustering confidence masking total incomprehension, a common satire target in Life magazine. The accompanying cartoon "The Aftermath" depicts a motorist whose wife belonged to a "Motor Squad," suggesting wartime service. The final dialogue references American war memorials, connecting personal sacrifice to civic responsibility—a contemporary WWI-era concern.

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Machine-transcribed from the original scan — historical spelling and the odd misread are preserved.

236 The Easiest Thing He Did and) Mrs. Whipple are an n gentleman and his wi (You see them occasionally.) They were sitting quietly at home one even- ing, strange as this may seem. Mrs. Whipple was knitting. Mr. Whipple was reading to-morrow’s news in the ning Liar, Suddenly Mrs. Whipple id “My dear, I wish you would explain the income tax.” “Do you mean to say that you don’t know about the income tax?” of course, I know in a gen- eral way that it is a tax upon incomes, but I want the particulars. You, being an up-to-date American citizen, natur- ally are famil with the facts. Just put it as briefly and lucidly as possil Mr. Whipple blushed with confident joy Delighted.” he replied.“ Listen carefully. After finding out what your income is for the fiscal year, you de- duct two thousand dollars, but in case you are married or divorced, you add fifteen hundred, and then divide this by ten, subtract five and multiply by eight, carefully adding the Senate bill number 341.803. From this time forward you begin to add surtaxes, in proportion to the amount of your excess taxes collected at the source of the Nile, or vice versa, You then figure up your dividends, and the interest on the L erty Bonds—if you haven't sold them yet—you deduct—provided that no retroactive measure has passed Con- gress meanwhile. To this you add t services of two corporation law an uncle and your business parter, and make a trial balance of the result. “wonest! THERES NOTHING TO TELL” If it agrees with the number of your family, provided there have been 1 sleaths, you then add the inheritance tax and the combined ages of all th: ns you have fighting in the trenche Is that plain?” “Wonderfully so.” replied | Mrs Whipple.“ But then, as an Americ lusiness man, you always were lucid 1" “Ww! . there's one thing about it— there have been no Americ: war atrocities.” “Um. 1 guess you haven't seen a THE AFTERMATH of the proposed plans for local monu- THE MAN WHOSE WIFE WAS A MEMNER OF THE MoTOR SQUAD ments to soldiers and sailors.”