America's hard-pressed taxpayers turn the tax tables on the IRS as they flock to support a daring new idea

A Political Fantasy

That's where Representative John Smith comes in, in W. E. Dunn's hilarious and to-the-point political fantasy. John Smith is a young state legislator who comes up with a revolutionary idea--a tax on sex! This Sex Tax will be the kind of levy that people will love to pay, and, best of all, the Internal Revenue Service (so-called) won't be able to stick its finger in the pie.

The Sex Tax idea takes the nation by storm. Its path is smoothed greatly by the skilled hands of Madam Regina, a local businesswoman who has had many close contacts with the big boys in the statehouse. She puts it into the proper channel and Mr. Smith goes to Washington to present his plan to the nation's representatives.

Soon the President and Congress are falling all over each other trying to get in on the Sex Tax act. The President likes it because it will stop people from "living in sin." The Congress doesn't care so much about stopping the sin, but they know votes when they see them, and they can tell that every department of government wants a piece of the action. The Pentagon wonders about morale in the military. The Department of Health, Education and Welfare calls for an investigation of the health risks. The Commerce Department reassures businessmen that their relationships with their secretaries won't be affected by taxing sex.

Of course, in this modern world of special interests, the Sex Tax has to penetrate a thick wall of resistance on its first time out. Environmentalists oppose it, and protesters mount a demonstration in front of the White House in support of free love. And the IRS wants the country to deduct the whole thing from its mind. But, as W. E. Dunn wittily proves in this provocative satire, nothing can stop the Sex Tax. It is truly an idea whose time is coming.