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Life, 1924-07-31 · page 25 of 36

Life — July 31, 1924 — page 25: what you’re looking at

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Life — July 31, 1924 — page 25: Life, 1924-07-31

What you’re looking at

This article satirizes American businessmen using post-WWI tax law loopholes to disguise European vacations as business research. The piece mocks the transparent pretense: men claiming to "study business conditions" while their families vacation on the Riviera, then deducting all expenses as business costs. The specific example—a Cincinnati gentleman ostensibly investigating the French pants-button industry, who ultimately concludes entry is unviable but charges the entire family trip against taxes—exemplifies the absurdity. The satire extends to "American business women" similarly investigating lipstick and buttonholes while visiting fashionable resorts. The humor targets both the men's flimsy justifications and the income tax system's exploitability. The accompanying cartoons (fly fishing, an engaged couple) reinforce the theme: supposedly serious business purposes mask leisurely tourism. This reflects 1920s debates over tax fairness and the newly enacted income tax's enforcement challenges.

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

“ LIFE + That Tired Business Man P OPLE used to go to Europe for “travel and study.” This they explained in their passport applications, But not so any more. Europe is now simply squirming with icans who have come “to study business conditions,” investigate trade relations,” and to report on the “open- p of new trade channels.” It just wrings one's heart ¢ how it is done. eee Vey you are going to the Riviera you've got to wire two weeks ahead or you're going to sleep with the hall porter. There are beds in the halls and there are beds in the American bar—all due to the decrease in the exchange yalue of the frane and to the sudden great desire that has t over the American business man to gain first-hand knowledge of labor conditions in Europe. And, oh, yes— n—there is one more thing. If you put it down on your sport that you have come over here to investigate trade litions you can charge it off against your income tax. see \ GENTLEMAN from Cincinnati decides to investigate the -button industry in France. He brings along his wife | his two daughters, who are aching to try out their rding-school French in the land where it is not under- xl, and so the gentleman arrives in France. After he been in Paris a few weeks he asks the hall porter ‘at about pants-buttons. The hall porter tells him that ms are good, splendid—that they have not been ined as they have in America where everybody wears a t. for in France men still stick to gallus There is y one hitch in the matter of opening up a French branch | bringing over our efficiency experts and putting in wonderful button-making machines—and that is the ench can manufacture pants-buttons at about one-fifth hat it costs in America. The gentleman makes a note of is in his “My Trip Abroad” book. He then goes to tice and puts up at one of the shore hotels; the day before FLY FISHING 2 She: 1sN'T 17 WONDERFUL TO BE ENGAGED? He: YES, AND TO EACH OTHER. he is ready to run over to Italy he asks the concierge what he thinks about the pants-button industry in the South of France. The concierge is all enthusiasm . . . except that one-fifth business. And then the executive from Cincin- nati goes to St. Moritz and looks into matters there. He now writes a report to the board of directors advising them of his opinion that time is not ripe for entry into the ropean market—and puts down the amount he and his family have spent, for the office expert to charge off against the income tax. eee ANp so it is with the women. Europe is now full of Amer- ican business women, They are looking into the lip-stick industry, or into the possibility of importing machine-made buttonholes. They spend three weeks investigating con- ditions along the rue de la Paix, then motor down to Cannes while the tennis matches are on to sce what is being worn in the way of novelty buttonholes, and then drop into Monte Carlo to see which is more popular—the black or the red. That little clause in the income tax has simply knocked the socks off culture, but think what it has done for Ameri- can business! Nice, France. Homer Croy. Landscape RE hides a full-blown cherry orchard! Summer snow-flakes that drift and flutter! I know because I looked behind This billboard advertising butter. JR. Bz ‘COLN split rails. The average Congressman mends fences. There's a difference. comicbooks.com