THE CHINA MAIL,
SATURDAY, MAY 7, 1960.
PARKINSON'S SECOND LAW-5
It could
not be sald of dancing girls that they were exactly wasted
Drawings or RATE BOWYER
Have you joined the
ranks of the rebels?
by C. NORTHCOTE PARKINSON
TAXES that cannot be avoided can he evaded. While this article is in no sense a guide to tax evasion or even a commentary on the methods of tax evasion now in use, the reader can rest assured that taxes are evaded and that on a considerable scale.
People who would describe themselves as law-abiding citizens, people who would unhesitatingly assist the police during a riot, people who have served their country in war and peace, will readily falsify a tax return if they feel that this can be done with safety.
They feel that the luxes are Once a tran has become a fixed in penal scale by the volts of those whose own con- tribution will be small. They eunclude that evasion
only profitable but justified,
not
is this belief that transfers them by gradual stages, from
rules of the law-abiding
The
to the ranks of the rebellious.
customed to evading taxation, once he has come to regard the policeman is a possible danger and not us an ally, he will begin to show less respect for any kind of law.
In the days of prohibition, the snuggler of Equor ended as
murderer. From breaking a low which everyone could see to be senseless he went on to break every other law there was.
Om smaller scale, the tan laws are having something like the same effect.
That
a abiding
some otherwise law people would evack
taxes in any case is undoubted-
ly true, but their number would be small it their margin of proli were less,
the
With a tax of about 10 plc. of Income the cost of evasion (ur even of uyoldance) becomes for
more most people
that MINGUNA of the tax.
Even with tax at 20 p., the skill now devoted to evaaing ine tax might be moro profitably cirected towards increasing the
mcome.
er
And, given anything like even choice, the average citizen wottish rather give his money to the State than to a group of advisers lawyers, accountants, and experts.
it is le trouble, for UNCLE thing, and he many feel generally sympathetle towards many of the objects in view.
The gap
It is the widening of the gap between the cost of evasion and die far higher cost of the tax that tends, eventually, to malta criminals out of honest men.
In many parts of Britain peo- ple overestimate the strength ut the law. They feel that the forces of civilisation are abso- futely in the ascendunt and hayo iltilo to fear from subversion ur crime
Those who have lived m, 507, Liverpool, have 110 such illusions. They reallse that elvilisation is precarious and widely In abeyance after sunset, They know, as others cannot, that, with the battle so evenly matched, we cannot afford 10 drive even wavering adherents into the enemy's camp.
There is one other factor of which little notice has been taken. The taxpayer's reluctance to pay has been strengthened in recent years by his growing conviction that the money he pays will be largely wasted.
This was not true to the same
extent in former ፍር, The curliest rulers of civilist states might be guilty, at times, personal extravagance, but this is not to be confused with waste in the modern sense,
Not wasted
I could be said of palaces, pleasure grounds, costly robes, dancing girls. concubines, claborate food and rare wine, that they were exnelly wasted.
They might be consinned, they might be discarded, but what else, after all, is anyone to do with them? Insufficient use of
The general and his
7ACH day one general,
EACH
four colonels, three
majors, six captains, and
six lieutenants report for
duty at London's Dor-
officers
chester Hotel in Park this country during and Lorie to polish the just after the last war.
over-
silver.
They each earn, with The officers are all time, an average of 28 10s a each former members of the week. But they address
other by rank and still preserve Polish Army who fled to all the iniillary courtesies.
A British Crossword Puzzle
24
26
14
ACROSS
18
27
18.
DOWN
stand by to polish
When they cat in the hotel kitchens they sit at a table set apart from the other runks" of varying nationalities.
The officers are commanded-
the hotel calls it "supervised"— by an ex-British Army officer,
silver
Captain Francis Garrett. They By LLEW GARDNER
are known DS the "Silver Brigade,"
it is only natural that we help
Du they mind taking orders one another to find jobs, from a subordinate?
"Some of those who wero
"Oh, no," said Mr Gurreit's only privates do not speak any assistant, Colonel Andrzej
12
Jarski, a
Cross
1. Threaten to put an end to 2. It measures a meteor with
the little duvil (6).
7. Money in percentages (4).
9. Staff encourages conunuance
at the wicket (5.),
10. Riddle (5).
11. Tidings from all quarters
(4)..
13. Very exacting (10).
15. Dyer's place in the 1o.W.
(4).
10. Just the stone for a rhg.
chum (4).
nothing emitted (5).
3. Sheer boredom (5).
4. Ia thrown in sport (0),
5. Sort of dramatle
(8),
6. Freshly (1).
8. All and sundry (5).
12. Pippet 7 (5).
skeleton
13. Ponds in which to back a
gloop (5),
14. Sneak (8).
17. Superior (5).
10. Currency in chculation 10. Trifing trudesman? (G).
among informers? (10). 20. A gul in thousands,
22. Espy a name for a dog (4). 24. A huge order on board (6).
25, Dorg about five peaceful
creatures (3).
20. Conak you might gat to
Hko (4).
27. Negligent about a ghi (0).
and
uulte the Indy! (5),
21 One of the Scottish
(5),
Bens
23. Dipped into
onc'a
nocket
for a dip (4).
YESTERDAY'S CROSSWORD-Across: 3 Calarcet, 7 Abashi, & Axm-*-*- In. 10 Hard-1.v., 15 Enched. 15 Jebe 17 Pegauw, 10 Crobler, 20 AM. 21 Daders, 20 hy day, 21 (A) Pennines, 20 On Legs, 20 Blow-down, Downt I Cache, a Laird, a Chinle, 4 A-way, D'Alsies, 0 Tinges, 3 Berped 15 Annar 14 Deeby, 14 Deride, 10 Handy 16 Dumna, 18 Camp, sk-to
twon, Edith, 14 Bright, 25' Dana-- a va
holder of the Polish English and the officers help
them.
tax with Income
and things like that,
of Bravery and the Dritish M.B.E.
Proud men
"In many ways it is like thel army. The officers feel sense of responsibility for their
"The officers all realise that men." Things are different now.
*
Colonel Jarak spoke to "For some it is more diflcult, kitchen hand who had cotre The officers of high rank were into his offee: "Please ask brought up in a very aristocra- General Malinowski if he would le manner. They were used to be good enough to come in for having everything dono for a moment." them by their batmen.
"A Polish affleer of the old rchool would not even tle his bootlaces If there was someone there to do it for him,
A few minutes later General Tadeusz Malinowskl. 71. holder of the Polish Victoria Cross and the French Legion of Honour, Colonel came into the room. Jarski, once the general's unti- "But now it is different. A lion commander, rose and re- ninn must live. And is not to mainod standing until easy for an old man to get a general was seated. job. I um 64. Some of the officers are older.
They for
on
Sleeves up
1h0
The general was wearing an apron. His sleeves were rolled high over thin arms. 11 hands were slightly stained with work But, with his julling beard and also glinting
he Was eyes, Jarskt impressive figure. Every inch
"But they are proud, would rather polish silver
£8 10 a week than live National Assistance.
And the "other ranks"? "Many Of them Polish," Bald Colonel who was imprisoned by Husions at the start of the war and later fought against the Germans in Italy.
are
Wid
the
not
the career soldier.
an
Did he mind zilver polishing? "No it is a job and I must have a job.
I
Tax help
"If I do back to Poland would be unable to work and o "They show a proper respect burden on my children who grej towards the offlecro, but I have there. It in better that I stay never heard one of them come here." plain that an officer
Then he smiled and added: pulling his weight."
**To work is not so bad and. After all, I am a apluier. A Ile went on; "You might notdler can do anything." think it odd that no many Polea Colonel Jurski rose and said' work in the one pleen. But it "Now you must oxnse us. Wo la not so vid
have a luncheon to prepare for 474 guests.
"We stick together. We aro ali meruber of the Polish Ex-Combatants' Association, and
"And that means 3,702 kaives, forks, and spoons to polilah."
-(London Kapteis Service).
the
facilities available would certainty have been wasteful.
Kings could economise, to be sure, over the dancing girls' attire, and often seem to have done so; but parsimonious rulers were never loved and even those merely luxurious were felt to be serving a purpose of sume kind.
People who would describo themselves
as law-
abiding citizens
27fathoms
down
ever.
in either pros or verse. For it was they, and they alone, who tamed the gangsters between 1930 and 1036. It Is tronical that it should have been so,
The murders attributed to the AI
Chicago Capone gang of numbered 46 in 1025 and 04 the following year. There were jung
the fought in
streets has battles
either with armoured cars on extravas
In modern times there been relatively little gunce of this picturesque sort.
Tax unit
In place of the expenses which used to arise from what u few would regard as extrava- ganec, we now have fur heavier expenses arlsing from what everyone can see to be futile. The wastefulness of government in Duus becoming a major factor in the situation.
alde.
A reign of terror husled until the year 1931, when Al Capone was brought to trial, Aned 50,000 dollars (which he could well sentenced to 11 afford) years' imprisonment.
and
Ke was nat convicted of murder, robbery, riot and graft, His conviction was for failure to pay his income tax, having aled no return and paid no tax in respect of the years, 1924-20, n period during which his Income was said to have varled between 100,000 dollars and 257,000 dol- lars a year.
It is one thing to pay taxes for objects which all must agree to be necessary. It is quite un- other to pay for what is need- less, harmful or absurdi,
It was proved, beyond ques- iton. One of the oddest dentures of
that his taxes were in American
taxation was the arrears to the amount of 218,030
typical Many
creation of the Intelligence dollars and 48 cents. Unit of the
This case is cited as United States Treasury Department,
This rather than exceptional. organisation was founded in other gangsters shared his fate. 1919 for the general purpose of and there has been very genera preventing tax-evusion.
agreement that they were un- The theory was, no doubt, desirable characters who fully
the penalties that agents of this unit would deserved confront Vanderbilts and Gug- incurred. genheims before a Grand Jury, of proving beyond possibility doubt that their tax returns were false.
Wednesday:
they
They may have done this re- WASTE-AND WAR peatedly but it is not for this that they will be remembered -(London Express Service).
TH
Know Your Dog
By H.M. HOWELL
THE COLLIE
THE rough-coated Collle le a purely Scottish dog, and, like all varieties of sheep and cattle dogs used in pastoral life and agricultural pursuits, in of great antiquity. Indood, It is sometimeE contanded that, of all the variation of the domesticated dog, the Coille or Sheepdog la the oldest, and probably the one variety from which all breeds have been evolved. Thle ides has doubtless prisen from the fact that the Colile most resembles the wild dog, and that there le a great similarity in form and character between the sheep and cattle dogs of all countries, which incident certainly does point to a common origin. The little differences in the dogs may easily be accounted for by the exigencler of the variations in the character of the different countries, which call for dogs somewhat different in bulid, but all are more or less of the same type and character- the Dutch, German, Belgian, French, Spanish, ato.
Comparing the modern Gallia with his early ancestor at the timo of the advent of dog showe, i can see nothing but Improve- mant everywhere. In place of the thick, corto head we have a fang, refined physiognomy, and a sharp, intelligent eye. Pessimiste of the old schoot declare the show Golfle has no brains, because of his narrow akull; but this to not a fact, and a theory that has often been exploded,
Handsome
The modern rough-coated Scotch Collie is, without doubt, one of the handsoment example of the canino species, his long, intel- ligent head, enormous coat and felli, proportionate frame and symmetry, and great buoyancy of disposition appealing to all dog lovers, and which account for his at once coming into popularity.
A good Collie can hardly be a bad cafour, but sable-and-white and black-tan-and-white are the prevalling and most favoured and predominating catoure although the ploturesque blue merle, which has been years in Incubating, is now in great favour, and specimens of this colour are more typical generally than they used to be
In breeding, the points to aim at are long, lean, lava! heads. small derk eyes, small highly carried cars, with tips not pricked, short bodies, straight forelags, and big coats. Outer comt haral to the touch and undercoat oldae and furry. Colours: Sable and white or tricolours popular, but blue merle grows steadily in favour. And the bad points to avold ars bin, badly carried ears, coarse akulis, and thin coats.
4
Bize And Weight, Dogs, 22in. to 24in., bitches, 201n, to 22 Forty years ago, Collies were extremely popular, but in the meat"| time have suffered an delipes! now they are ofimbing back up the indder slowly but surely. Doga, 401b. to 08ib.; bitches, 40lb. to 80lb,
The Smooth-coated Collie differs only in length of cart. The Ghetland Sheep-dog height at the Bhoulder 12-10 Inche and weight about 14lbs. difform only in size, and is a type of breed which could well be introduced into Hongkong' apartments.
B
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