As is my annual custom (if "custom" can be applied to something that goes back only to 2004 and which I forgot about in 2006) I suspend my genial support for the social welfare state (and city) for a day to salute Tax Day with a reading from a noted tax commentator, in this as in the previous cases, Alan Patrick (A.P.) Herbert, I'm aware that Tax Day this year is actually on Tuesday, April 17, being moved from today to Monday in observance of Sunday, and then from Monday to Tuesday because of a local holiday in the District of Columbia (Tax Day is becoming almost as hard to predict as Easter), but it is the 15th that bears the associations with the Internal Revenue Service, and on the 15th that these readings shall appear.
Mr. Herbert wrote a delightful series of essays in the form of judicial opinions to illustrate absurdities in the common law of England and to campaign for his favorite causes. Several of his essays featured a pertinacious litigant named Albert P. Haddock, an author, who served as Mr. Herbert's fictional alter ego. The case for today is one of several entitled Haddock v. Inland Revenue. This one is subtitled "Wear and Tear." In it, Mr. Haddock is asserting his right to claim depreciation on his body and brain (which he argues are the equivalent of the manufacturer's factory equipment) and to deduct the expenses he incurs in researching the background of his novels. The judge summarizes Mr. Haddock's argument:
'Yet,' says Mr. Haddock, 'since this is done, let it be done thoroughly and logically. The author's machinery and plant are his brain and his physique, his fund of inventiveness, his creative powers. These are not inexhaustible; they are seldom rested; the strain upon them increases as the years go by, and in some cases, I understand, is aggravated bhy late hours and dissipation. And if it is proper for the soap-manufacturer to be relieved in respect of the wear and tear of his machinery and the renewal thereof (which money can easily buy), how much more consideration is owing to the delicate and irreplaceable mechanism of the writer!'
Under this head Mr. Haddock has repeatedly appealed for relief in respect of sums expended on doctor's accounts, on sunlight treatment, on nourishing foods and champagne, and upon necessary holidays at Monte Carlo and Cowes. The Commissioners have refused, and I find that they were wrong.
Although I'm a little in that line of work myself, after a fashion, I don't know that I have the nerve to attempt to deduct trips to Monte Carlo and Cowes as being necessary to repair the wear and tear on my brain. I would settle for one trip a year to Hawaii. Half the cost of the nourishing foods and champagne is deductible, depending on whom I eat and drink it with and what we talk about. And in keeping with the tradition of 2004, Monday evening after I put the envelopes in the mail I'll be heading off to the Drones Club for a restorative and some nourishing food, to be eaten in the company of Mrs. Laquedem and two good deductible friends.
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