All Commentary
Wednesday, April 1, 1959

Tax Decalogue for the Welfare State


  Economist at Fayetteville, Arkansas

             I.      ONE GOLDEN RULE LEADS ALL THE REST: THE TAX THAT YIELDS THE MOST IS BEST.

           II.      LET RACKING TAXES BE REPEALED, SAVE THOSE OF SURE and STABLE YIELD.  

        III.      DIVERSIFY YOUR SOURCES; WHEN THE GOOSE IS NAKED PLUCK THE HEN.

         IV.      DESIGN YOUR TAX WITH SNARES AND COILS
TO CATCH EVADERS IN YOUR TOILS.

           V.      MAKE TAXES CERTAIN; LEAVE NO SCOPE
FOR ARGUMENT OR FOOLISH HOPE.

         VI.      BE FAIR TO ALL; FROM SAINT OR SOT
COLLECT NO MORE THAN HE HAS GOT.

      VII.      LET PAYMENTS BE CONVENIENT; WHEN A MAN HAS MONEY, CATCH HIM THEN.

    VIII.      USE HIDDEN TAXES; PEOPLE FRET WHEN THEY TOO PLAINLY SEE YOUR NET.

         IX.      ALLOW APPEALS FROM THOSE WHO BALK; BUT TAKE THE TAX BEFORE THE SQUAWK.

           X.      SEND TAX COLLECTORS OUT IN PAIRS; AND KEEP A TRAINING CAMP FOR SPARES.


  • H. P. B. JENKINS, 1902-1963. Following active service in the European Theater during World War II, Dr. Harry Jenkins taught Economics in the College of Business Ad­ministration at the University of Arkansas. Many will best remember him as author of the "Old Kasper" communiques, carried continuously in THE FREEMAN since February 1959.


    Dr. Jenkins was stricken and died while walking home from graduation ceremonies on the campus, January 26, 1963.