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Life, 1923-03-08 · page 31 of 37

Life — March 8, 1923 — page 31: what you’re looking at

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Life — March 8, 1923 — page 31: Life, 1923-03-08

What you’re looking at

This page contains **LIFE magazine's satirical "Income Tax Department"** — a humor column mocking Depression-era tax confusion through fake reader letters. The jokes target: 1. **Failed artists seeking tax breaks** (Barrett Wells): A novelist with unsold manuscripts tries to claim unpublished works as dependents — absurd, since they generate no income. 2. **Ambiguous income categories** (Adams Marquis, Moana Jazz, Helen Blazes, Unus Control): Readers ask whether essays, saxophone playing, teaching stipends, and trolley-car work count as "business" or "salary" — reflecting genuine confusion about newly complex tax codes. 3. **The responses mock** both the questions and the IRS's vague guidelines, using deadpan logic ("lump them and call it a trust fund"). The right side features a travel advertisement for California (by Kathleen Norris), unrelated to the satire. The tax column's humor relies on readers' shared frustration with incomprehensible income classifications — a timely topic during America's early income-tax era.

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

LIFE’S Income Tax Department (Continued from page 9) : Dear SIR: In 1922 I wrote five novels, one dealing with sex. I still have four manuscripts unsold. Am I entitled to exemption for these four children of my brain? Bapsitrt WELLS. since it is self-evident y are entirely dependent upon you for support. *e* Dear SIR: ssays and conduct a colyum. business income and which royalties ? ApaMs MargulIs. Neither; lump them and call it a trust fund. *** Dear Sir: As a saxophone player I make $12,000 a year. Is there any surtax? Moana Jazz. per cent., and there ought to cath penalty also. eax Dear Sir: As a school teacher, my salary is paid by the city. Can I claim exemp- tion for thirty-eight children? HELEN Biazes. . would have been delighted to you. +k Sir: Dear I operate a one-man trolley car. Does my pay come under salary or pro- fession ? Unus Controt. It depends on whether you include what the company pays you too. G. A Cross at Arlington Worp comes to Lire from Wash- ington that the Argonne Unit of the American Women’s Legion has been given permission to erect in the cem- etery at Arlington a white marble cross in memory of the soldiers of the United States who were buried in France. The ladies who have this matter in hand will be glad to receive sub- scriptions from persons interested, which may be sent to Miss N. R. Macomb, Treasurer, 1314 N Street Northwest, Washington, D. C. The Cost of the memorial will be $2500.00 and it is hoped to have it in Place by Memorial Day this year. WHY I LIVE IN CALIFORNIA Mrs, Norris at ber out-door grill under the redwoods, som that washes over her like a snowy foam. Every year the little town goes mad with the joy of spring, the perfume and sunshine and birds, and every year all the neighboring towns pour in to join the festival. We found other things in Saratoga. There’s climate, and carloads of prunes, and picnics in February and on Christmas Eve, and apricots, Pay the Egyptian corn that supports one family, and the Toggenberg— (is it?) goats that enable one woman—she told me,—to put $7,000 in the bank in one year. There are out-of-door grills, and moonlight nights, and there is a glass-clear highway that ends at the Pacific, just an hour's fun away. When you say Saratoga elsewhere, it may su, when you say it in California all these things Hoa first and foremost among them all come the fruit blossoms—the snowy, popcorny, upbubbling radiance of prune and apple and apricot and pear bloom That casual visit to Saratoga, in blossom time, settled the home ques- tion for the Norris family. For authoritative information about your trip to California write today to San Francisco has the lowest average temperature during the summer months of any American ag The Santa Clara Valley, Yosemite, the Big Trees, the missions, Mt. Shasta and Lassen Volcanic National Park are all easily accessible by train and auto and it is gateway-port to that is! Rade, waii. See all of California—enter by the: northern or cnen gateways and go out by the southern, or vice ‘versa. “A home in the mountains, with trees,” decreed the legal head of the family. “An adjacent ocean, and isolation,” added his fellow-worker with equal firmness. “A swim- ming-hole, a tennis-court, lots of fruit and extra beds for friends,” demanded the juvenile voices,and from the kitch- en came ii lights, hot water, accessible markets and traversable roads. So the little island off Victoria, Brazil, wouldn’t do, and the pink villa upon an Italian hill wouldn't do, either. All very well home snap-shots of native servants and primitive arrange- ments. But cousins, aunts, uncles and grandparents are not in the habit of visiting either Brazil or northern Italy, and cousins, aunts, uncles and grandparents? Then camea casual visit to Saratoga, near San Francisco. Saratoga, Californians Inc., a non-profit organization to furnish auth en- tic info: tails about the way to see the most of California for your fare. ——<—<—<_<_—_————————————_—_——— by KATHLEEN NORRIS in inexorable, oriental tones a request for electric for the joyous days of moving in, and sending what is a home without arriving (and departing) every March, glorifies the high-tide of fruit blos- t only potatoes. But t before people's eyes,anc MEADQUARTERS ‘SAN FRANCISCO mation about California, will gladly give you full de- CALIFORNIANS INC., 140 Montgomery St., Room 516, San Francisco, Calif. Please send me your book on California. Name Address, Print Name and Address Plainly comicbooks.com