TOILS, TAXES AND TROUBLE

As a citizen, a student of taxation, and an employer of some seventy-five persons in a small factory in Westport, Connecticut, Vivien Kellems has very definite ideas about the tax on individual incomes now prevailing in America. Believing that an enforced withholding of income for taxes by the employer is unconstitutional, she decided to break the law by refusing to collect from her employees (whom she helped and relied upon to pay individually) and asked a test case of the law to be made of her trial. What happened, and why Miss Kellems feels as she does about the tax is the content of this book, which carries her through her trial -- triumphant. She gives a brief history of taxation in America from the tax rebellion that was the revolution to what she feels is a tax which deprives us of the safeguard against tyranny by taxation given by the constitution. She asks simply for a repeal of the 16th Amendment and for a return to State apportioned taxation. Her spunk and patriotism in facing this issue deserve note, and so do the tactics the government employed in handling her case. Miss Kellems directs our attention to another area in which our freedom is at stake, and whether one agrees with her or not, she merits a handclap for courage and citizenship.