When income tax was introduced in 1913, the annual filing date was set two months into the next year. But people had trouble finishing on time, so the filing date was moved back to March 15. Still, people had trouble finishing on time, so the deadline was pushed back another month. And tax payers still have trouble filing on time. Today, one-third of taxpayers routinely prepare their return at the last minute and, on average, spend 13 hours to complete the paperwork.
Rockwell’s taxpayer seems to be among the procrastinators. He’s already been at it for several hours, as evidenced by the papers scattered on his desk and floor, by the unbuttoned vest, the handkerchief in his back pocket which has been wiping his face, the coffee pot on the floor, and the cup and pipe in the file box.
In an early sketch for this cover, Rockwell included a woman seated at the left side of the desk. Presumably this was Mrs. Taxpayer, who’d come to help but fallen asleep with her purse and checkbook sliding off her lap. In the final version, Rockwell took pity on her and sent her off to bed, leaving Mr. Taxpayer to bravely wrestle the Internal Revenue Service alone.
This article is featured in the March/April 2024 issue of The Saturday Evening Post. Subscribe to the magazine for more art, inspiring stories, fiction, humor, and features from our archives.
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