Income Tax Jousting: Connolly; let's have a state income tax. Gray; let's never have a state income tax

Given the very, very small number of Democrats in the State Legislature, we wouldn't normally expect to see a lot of jousting over an issue like income taxes, but this year we are.  And we are from two members of the house who are so far apart on probably every issue that it would be surprising if they can actually see each other from where they metaphorically sit.

The first bill is Democrat Cathy Connolly's proposal for a state income tax.  This is going nowhere whatsoever and there is in the time wasting category.  Why introduce a bill that's already sleeping with the fishes upon its arrival?

Well, anyway, here's the dead bill:

019

STATE OF WYOMING

19LSO-0529

HOUSE BILL NO. HB0233

Income tax.

Sponsored by: Representative(s) Connolly and Senator(s) Rothfuss

A BILL

for

AN ACT relating to income tax; imposing a tax on income as specified; providing for administration of the tax; providing applicability; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.  W.S. 39‑12‑102 through 39‑12‑111 are created to read:

39‑12‑102.  Administration; confidentiality.

(a)  This chapter is known and may be cited as the "Wyoming Income Tax Act".

(b)  The administration of this chapter is vested in the department of revenue. The department shall administer this chapter in accordance with the multistate tax compact to the extent that the compact does not conflict with this chapter or Wyoming law.

(c)  The department shall, to the extent practical, obtain information from the federal internal revenue service to verify taxable income under this chapter. The department shall adopt rules and regulations necessary to efficiently secure the payment, collection and accounting for taxes imposed by this chapter.

(d)  Notices required to be mailed by the department under this chapter if mailed to the address shown on the records of the department shall be sufficient for the purposes of this chapter.

(e)  No state employee or other person who by his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this chapter shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following:

(i)  Delivery to the taxpayer or his legal representatives upon written request a copy of any return or report in connection with the tax imposed by this chapter;

(ii)  Publication of statistics formatted to prevent the identification of particular returns or reports;

(iii)  Inspection by the attorney general of the state of the report or return of any person who brings an action against the state relating to the report or return, or against whom an action is contemplated or has been instituted;

(iv)  Introduction into evidence of any report or return or information therefrom in any administrative or court proceeding relating to the report or return and to which the person making the report or return is a party;

(v)  Furnishing of any information to the United States government and its territories, the District of Columbia, any state allowing similar privileges to the department or to the multistate tax commission for relay to tax officials of cooperating states. Information furnished shall be only for tax purposes;

(vi)  Inspection of tax returns and records by the state department of audit;

(vii)  Sharing of information with local governmental entities and other state agencies, provided a written request is made to the department and the governmental entity or agency demonstrates sufficient reason to obtain the information for official business purposes. Information furnished shall be only for official business purposes.

(f)  No person shall fail or refuse to make any return or payment required by this chapter or shall make any false return or statement or shall evade the payment of any tax due. No person shall aid or abet another in any attempt to evade payment of the tax due. No person shall knowingly attest by signature to a false or fraudulent return. The district court of the county in which violations of this subsection occur shall have jurisdiction over those violations.

39‑12‑103.  Imposition.

(a)  Taxable event. There is levied an income tax upon the taxable income of each taxpayer in this state.

(b)  Apportionment of taxable income shall be as follows:

(i)  If a taxpayer has no income from activity that is taxable outside of Wyoming, the taxpayer's entire taxable income shall be allocated to Wyoming;

(ii)  A taxpayer having income from activity that is taxable both within and without Wyoming shall apportion and allocate the taxable income as provided in this section;

(iii)  Income is taxable outside of Wyoming if:

(A)  In that other state, the income is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, a corporate stock tax or any similar tax; or

(B)  That other state has jurisdiction to subject the income to a net income tax regardless of whether, in fact, the state subjects the taxpayer to such tax.

(iv)  Taxable income shall be apportioned to Wyoming by multiplying the income by a fraction, the numerator of which is the total income earned in Wyoming during the tax period and the denominator of which is the income of the taxpayer everywhere during the tax period. To the extent necessary, the department shall by rule and regulation determine whether income was earned in Wyoming or elsewhere;

(v)  The department may require taxpayers to provide additional information related to apportionment and allocation of income to support an income tax return under this chapter.

39‑12‑104.  Taxation rate.

(a)  There is levied and shall be paid by the taxpayer an income tax on taxable income apportioned to Wyoming as provided in W.S. 39‑12‑103 as follows:

(i)  Zero percent (0%) on the first two hundred thousand dollars ($200,000.00) of taxable income; and

(ii)  Four percent (4%) upon all taxable income over two hundred thousand dollars ($200,000.00).

39‑12‑105.  Exemptions.

There are no specific applicable provisions for exemptions for this chapter.

39‑12‑106.  Licenses; permits.

There are no specific applicable provisions for licenses and permits for this chapter.

39‑12‑107.  Compliance; collection procedures.

(a)  Returns and reports. Except as otherwise provided in this subsection, each taxpayer shall report their total taxable income and the portion of the income that is apportioned to Wyoming as provided in W.S. 39‑12‑103 to the department thirty (30) days following the date the taxpayer is required to file a federal income tax return under the provisions of section 6012 of the Internal Revenue Code. If a taxpayer has two hundred thousand dollars ($200,000.00) or less in taxable income for the applicable tax year, the taxpayer shall not be required to file a return or report under this subsection.

(b)  Payment. Any taxpayer owing a tax under this chapter shall pay the tax once each year at the same time the report under subsection (a) of this section is provided. The tax shall be collected by the department.

(c)  Timelines. There are no specific applicable provisions for timelines for this chapter.

39‑12‑108.  Enforcement.

(a)  Audits. To assess credits and deficiencies against taxpayers, the department is authorized to rely on final audit findings made by the department of audit, taxpayer information, information reported by the taxpayer to the internal revenue service or information found by department of revenue review subject to the following conditions:

(i)  Audits shall commence when the taxpayer receives written notice of the engagement of the audit. The issuance of the written notice of the audit shall toll the statute of limitations provided in W.S. 39‑12‑110 for the audit period specified in this subsection;

(ii)  After receiving notice of an audit under this subsection, the taxpayer shall preserve all records and books necessary to determine the amount of tax due for the time period that is being audited;

(iii)  Except as otherwise provided in this paragraph, audits shall encompass a time period not to exceed three (3) years immediately preceding the reporting period when the audit is engaged. The three (3) year limit shall not apply to an audit if there is evidence of gross negligence or intent to evade taxes by the taxpayer in reporting or remitting taxes for the reporting period being audited;

(iv)  If a taxpayer is not willing or able to produce adequate records to demonstrate taxes due, the department or the department of audit may project taxes based on the best information available;

(v)  The department of audit may contract with or employ auditors or other technical assistance necessary to determine whether the taxes imposed by this chapter have been properly reported and paid;

(vi)  Audits under this subsection are subject to the authority and procedures provided in W.S. 9‑2‑2003.

(b)  Interest.  The following shall apply:

(i)  If the amount of tax paid is less than the amount due, interest at an annual rate equal to the average prime interest rate as determined by the state treasurer during the preceding fiscal year plus four percent (4%) shall be added to the delinquent tax. To determine the average prime interest rate, the state treasurer shall average the prime interest rate for at least seventy‑five percent (75%) of the thirty (30) largest banks in the United States. The interest rate on delinquent taxes shall be adjusted on January 1 of each year following the year in which the taxes first became delinquent. In no instance shall the delinquent tax rate be greater than eighteen percent (18%);

(ii)  The department may credit or waive interest imposed by this subsection as part of a settlement or for any other good cause.

(c)  Penalties.  The following shall apply:

(i)  If any part of the deficiency is due to negligence or disregard of rules and regulations but without intent to defraud there shall be added a penalty of ten percent (10%) of the amount of the deficiency plus interest as provided by paragraph (b)(i) of this section. The taxes, penalty and interest shall be paid by the taxpayer within ten (10) days after notice and demand is made by the department;

(ii)  If any part of the deficiency is due to fraud with intent to evade there shall be added a penalty of twenty‑five percent (25%) of the amount of the deficiency plus interest as provided by paragraph (b)(i) of this section. The taxes, penalty and interest shall be paid by the taxpayer within ten (10) days after notice and demand is made by the department;

(iii)  Any person who files a false or fraudulent return is subject to the provisions of W.S. 6‑5‑303;

(iv)  Any person who violates any provision of this chapter for which there are no specific penalties is guilty of a misdemeanor. Each violation is a separate offense;

(v)  If a taxpayer fails to file a return as required by this chapter, the department shall give written notice by mail to the taxpayer to file a return on or before the last day of the month following the notice of delinquency. If a taxpayer then fails to file a return the department shall make a return from the best information available which will be prima facie correct and the tax due therein is a deficiency and subject to penalties and interest as provided by this chapter;

(vi)  The department may credit or waive penalties imposed by this subsection as part of a settlement or for any other good cause.

(d)  Liens.  The following shall apply:

(i)  Any tax due under this chapter constitutes a debt to the state from the taxpayer, and is a lien from the date the tax is due on all the real and personal property of the taxpayer. Notice of the lien shall be filed with the county clerk of the county in which the taxpayer resides or conducts business. The lien does not have preference over preexisting secured indebtedness but shall have priority from and after the date of filing or recording. The department shall cancel lien statements within sixty (60) days after taxes due are paid or collected. No other action by the department is required to perfect a lien under this paragraph regardless of the type of property involved.

(e)  Tax sales.  The following shall apply:

(i)  The tax due together with interest, penalties and costs may be collected by appropriate judicial proceedings or the department, with board approval, or its representative, may seize and sell at public auction so much of the taxpayer's property as will pay all the tax then due plus interest, penalties and costs. Notice of the auction shall be published for four (4) weeks in a newspaper published in the resident county of the taxpayer or the county in which the majority of the property is located.

39‑12‑109.  Taxpayer remedies.

(a)  Interpretation requests. A taxpayer may request and the department shall provide written interpretations of these statutes and rules. When requesting an interpretation, a taxpayer shall set forth the facts and circumstances pertinent to the issue. If the department deems the facts and circumstances provided to be insufficient, it may request additional information. A taxpayer may act in reliance upon a written interpretation through the end of the calendar year in which the interpretation was issued, or until revoked by the department, whichever occurs last if the pertinent facts and circumstances were substantially correct and fully disclosed.

(b)  Appeals. Except as provided by this subsection, no person aggrieved by the payment of the taxes, penalty and interest imposed by this chapter may appeal a decision of the state board of equalization until all taxes, penalty and interest have been paid. For good cause shown, the court to which the decision of the board is appealed may stay enforcement of the tax during the pendency of the appeal. The court's stay of enforcement shall not affect the accruing of interest upon any assessment and levy.

(c)  Refunds.  The following shall apply:

(i)  Any tax, penalty or interest which has been erroneously paid, computed or remitted to the department by a taxpayer shall either be credited against any subsequent tax liability of the taxpayer or refunded. No credit or refund shall be allowed after three (3) years from the date of overpayment. The receipt of a claim for a refund by the department shall toll the statute of limitations under W.S. 39‑12‑110. All refund requests received by the department shall be approved or denied within ninety (90) days of receipt. Any refund or credit erroneously made or allowed may be recovered in an action brought by the attorney general in any court of competent jurisdiction.

(d)  Credits. The following shall apply:

(i)  Each taxpayer is entitled to a credit against tax liability under this chapter for all sales, use and ad valorem taxes paid in the taxable year by the same taxpayer to any taxing authority in Wyoming. The taxpayer shall report the credit to the department on the return filed under W.S. 39‑12‑107. The department may require supporting documentation on the credit claimed under this paragraph. In no case shall any refund be due or payable if the amount of the credit claimed by any taxpayer under this paragraph exceeds the amount of tax due under this chapter. False claims are punishable as provided by W.S. 6‑5‑303;

(ii)  The taxpayer is entitled to receive an offsetting credit for any overpaid tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds.

(e)  Redemption. There are no specific applicable provisions for redemption for this chapter.

(f)  Escrow. There are no specific applicable provisions for escrow for this chapter.

39‑12‑110.  Statute of limitations.

(a)  Except as otherwise provided in this chapter, no credit or refund shall be allowed after three (3) years from the date of overpayment. The receipt of a claim for a refund by the department shall toll the statute of limitations.

(b)  The department may bring an action to recover any delinquent taxes, penalty or interest in any appropriate court within three (3) years following the delinquency. In the case of an assessment created by an audit, the delinquency period is deemed to start thirty (30) days after the date the assessment letter is sent. Any tax penalty and interest related to the audit assessment shall be calculated from the filing period during which the deficiency occurred. In any such action a certificate by the department is prima facie evidence of the amount due.

39‑12‑111.  Distribution.

The proceeds from the tax imposed by this chapter shall be deposited in the school foundation program account.

Section 2.  W.S. 39‑12‑101 is amended to read:

39‑12‑101.  Preemption by state; definitions.

(a)  The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes except as provided in this chapter.

(b)  As used in this chapter:

(i)  "Tax year" means the taxable year used by the taxpayer for purposes of the federal income tax;

(ii)  "Taxable income" means the adjusted gross income reported by the taxpayer to the internal revenue service;

(iii)  "Taxpayer" means any person, including individuals and corporations, who is subject to the federal income tax administered by the internal revenue service. "Taxpayer" includes a married couple filing jointly if the married couple files jointly for purposes of the federal income tax.

Section 3.  The income tax imposed under W.S. 39‑12‑101 through 39‑12‑111 as created and amended by sections 1 and 2 of this act shall be collected beginning in calendar year 2021 for income earned in the 2020 tax year.

Section 4.  This act is effective July 1, 2019.

(END)

1

HB0233

Connolly has exhibited a certain degree of cluelessness on legislative matters in the past.  Just shortly after the Obergefell decision she went to a community meeting in northeastern Wyoming and proposed to introduce a bill which would have made all the marriage statutes read in a gender neutral fashion.  Irrespective of what a person thinks of Obergefell one way or another, that was an incredibly dense move on her part and received an extremely hostile reaction, which it likely still would.

This bill won't receive a hostile reaction.  It will just die and be utterly forgotten, amounting to a total waste of time.

The next bill is one introduce by ultra conservative GOP House member from Natrona County, Chuck Gray.  Gray doesn't want an income tax to be considered in Wyoming. . . ever.

He proposes to set the Constitutional amendment process to work to ban a Wyoming state income tax for all time and eternity.

This is a bad idea. While Connolly's bill is still born, we can't tell what Wyoming's financial future will be like long term.

Gray has a position as far to the right as Connolly does to the left and is a radio personality in Casper.  Most of his positions tend to be a little inflammatory and quite right wing.  He faced opposition in the 2018 race from another Republican who opposed him on that basis.  That challenger didn't get far, but it raised an issue about Gray that others have expressed.

This bill is unlikely to go anywhere as the state's leadership is too sober on such things to let it.  But there's a danger in here that a bill like this could actually pass and if it went to the voting public, it might make it past the bar.  California provides a good lesson in what can occur on things like this as changes in its economic condition combined with voter placed  tax restrictions basically bankrupted the state.

2019

STATE OF WYOMING

19LSO-0594

HOUSE JOINT RESOLUTION NO. HJ0009

Permanent ban on state income tax.

Sponsored by: Representative(s) Gray and Salazar and Senator(s) Bebout, Biteman and Hutchings

A JOINT RESOLUTION

for

A JOINT RESOLUTION proposing to amend the Wyoming Constitution to restrict the imposition of an income tax; and to provide a ballot statement.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF WYOMING, two-thirds of all the members of the two houses, voting separately, concurring therein:

Section 1.  The following proposal to amend Wyoming Constitution, Article 15, Section 18 is proposed for submission to the electors of the State of Wyoming at the next general election for approval or rejection to become valid as a part of the Constitution if ratified by a majority of the electors at the election:

Article 15, Section 18.  Restriction on a tax on income.

No state tax shall be imposed upon income without allowing full credit against such tax liability for all sales, use, and ad valorem taxes paid in the taxable year by the same taxpayer to any taxing authority in Wyoming.

Section 2.  That the Secretary of State shall endorse the following statement on the proposed amendment:

This amendment will prohibit the imposition of a state income tax in Wyoming.

(END)

Friday Farming: Ranching families on Cheyenne River Reservation face a choice: Staying in an industry they can’t keep up with or leaving the only life they’ve known

Ranching families on Cheyenne River Reservation face a choice: Staying in an industry they can’t keep up with or leaving the only life they’ve known

Saturday, January 25, 1919. The League of Nations Formed.

Lots of distressing news about, but perhaps time to relax on a cold Saturday with a copy of the latest weekly journals.

Those journals, I suppose, gave the readers a hot and cold option.

The assembly of nations meeting in Paris elected, on this day, for the option of establishing a League of Nations, an idea that had been much discussed in the concluding months of the Great War and which President Wilson supported.

Of course, as it would turn out, the U.S. Senate didn't support the League, and the U.S. never joined it.

Friday Farming: Breaking ice

Holscher's Hub: Breaking ice

Breaking ice

The Civics Bill.

Hmmm. . . apparently some legislators feel that the old Sam Cook song is applicable to modern education as they want to cause an examination on the U.S. Constitution to be a mandatory part of receiving a high school diploma, an associates degree, or a bachelors degree, if its issued in Wyoming.

Actually a requirement like that already exists, although I wonder how the law is applied to the private institutions in the state, but what doesn't exist is a requirement to take the same test that applicants for American citizenship must take as part of all of that.

As many folks know, the country has been engaged in sort of an education war between the left and the right since the 1970s.  Bills like this are part of that, as conservatives have long decried, with some merit, the lack of knowledge on the part of the average American on basic civics topics. So, all in all, maybe this is a good thing.  There's a little irony to it, however, in that requiring the same tests that applicants for naturalization must take draws sort of an odd analogy, in contemporary American politics, and requiring actual study of the Constitution, while a really good idea, doesn't necessarily suit those on the far right, or the far left for that matter.

It'll be interesting to see where this goes.

2019

STATE OF WYOMING

19LSO-0566

HOUSE BILL NO. HB0129

Civics proficiency examination.

Sponsored by: Representative(s) Olsen, Brown, Clem, Flitner, Henderson, Lindholm, Miller, Northrup and Piiparinen and Senator(s) Agar, Bebout, Biteman, Boner, Case, Coe and Pappas

A BILL

for

AN ACT relating to education; requiring passage of an examination on the principles of the constitution of the United States and the state of Wyoming to receive a high school diploma, associate degree, baccalaureate degree or high school equivalency certificate; specifying examination requirements and composition; providing legislative findings; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.  W.S. 21‑2‑304(a)(iv) and 21‑9‑102 are amended to read:

21‑2‑304.  Duties of the state board of education.

(a)  The state board of education shall:

(iv)  In consultation with local school districts, establish requirements for students to earn a high school diploma as evidenced by course completion and passage of an examination on the principles of the constitution of the United States and the state of Wyoming in accordance with W.S. 21‑9‑102, and as measured by each district's assessment system prescribed by rule and regulation of the state board and required under W.S. 21‑3‑110(a)(xxiv). Once every five (5) years and on a staggered basis, the state board shall through the department, review and approve each district's assessment system designed to determine the various levels of student performance as aligned with the uniform state standards and the attainment of high school graduation requirements as evidenced by course completion and passage of an examination on the principles of the constitution of the United States and the state of Wyoming in accordance with W.S. 21‑9‑102.  In addition and following review, refinement and revision of student content and performance standards adopted under paragraph (a)(iii) of this section and reviewed under subsection (c) of this section, the board shall establish a process to ensure district assessment systems are aligned with the refined and revised standards within three (3) full school years following adoption of revised standards;

21‑9‑102.  Instruction in state and federal constitutions required;satisfactory examination a prerequisite to graduation and high school equivalency certification; composition of examination.

(a)  The state of Wyoming finds that the study of American civics encompasses what it means to be a good citizen, fosters an understanding of how government works and informs citizens on how they can participate and influence their government.

(b)  All schools and colleges in this state that are supported in any manner by public funds shall give instruction in the essentials of the United States constitution and the constitution of the state of Wyoming, including the study of and devotion to American institution and ideals., and no student shall receive a high school diploma, associate degree or baccalaureate degree without satisfactorily passing an examination on the principles of the constitution of the United States and the state of Wyoming.  The instruction shall be given for at least three (3) years in kindergarten through grade eight (8) and for one (1) year each in the secondary and college grades.

(c)  No student shall receive a high school diploma, associate degree, baccalaureate degree or, beginning school year 2020‑2021, a high school equivalency certificate without satisfactorily passing an examination on the principles of the constitution of the United States and the state of Wyoming.  Subject to W.S. 21‑9‑101(c), every student in grades nine (9) through twelve (12) shall be afforded at least one (1) opportunity per school year to take the examination. A student pursuing a high school equivalency certificate shall be afforded the opportunity to take the examination as part of the Wyoming community college commission's high school equivalency certification program. A student may take the examination as many times as necessary to pass it.

(d)  Beginning school year 2020‑2021, the examination shall consist of one hundred (100) questions identical to the questions the United States citizenship and immigration services may ask an individual during the application process for United States citizenship in accordance with 8 U.S.C. § 1423. To pass the examination, a student shall answer correctly not less than sixty percent (60%) of the examination's questions.

(e)  This section is subject to a student's individualized education program under the federal Individuals with Disabilities Education Act, as amended.

Section 2.  This act is effective July 1, 2019.

(END)

In the Internet Age, Maybe Speed Has Made The News Too Stupid To Trust

We have evidence of that twice this week. 

And this probably tells us more about how we're thinking in general.

The first such instance was when Buzz Feed reported that investigation had revealed that President Trump told his former lawyer, Michael Cohen, to lie. 

The news regarding the Trump investigation and those surrounding Trump has been such a blizzard of stuff recently that this frankly sounded credible. But the fact, quite frankly, that Buzz Feed was the revealing source made it so that we should have all held back our judgment a bit.  As it was, the Mueller investigation denied that story about day later. That investigation doesn't seem to leak, so the denial was pretty convincing.

And then there was the entire Covington Catholic High School thing in which everyone rushed in, based on a Twitter item, to condemn the students, the condemnation made all the more enjoyable as it gave bashers the chance to use the term "Catholic" again and again.

Well, turns out that story was pretty much off the mark as well and it was more the case that they were being harassed and not the other way around.

All of this suggest that minor fact is now morphed into sensationalized baloney so fast now that we're loosing the ability to really report serious news.  This has been a problem in general ever since television became the primary means of reporting the news, but now its become absolutely chronic in the age of the Twitter snippet.

Moreover, as the second story now suggests, we're now so ready to be offended in support of our popular cause de jour that we've really reached the level of the absurd.

All of which is distressing.  A nation that can't even report serious news seriously is in serious trouble.

Perhaps this offers a bit of hope actually, although I doubt it.  One of my highly let wing friends who normally wouldn't have any problem participating in a bashing, particularly if bashing Catholics was in the offering, took to the net and complained of the story having "legs" and being meritless.  Sort of confronted by her own politics, I noted that she took to defriending somebody due to being so confronted.  The point is that if those who normally feel free to take extreme positions based on little information are now complaining about it, on the right and the left, maybe they'll all stop doing it.

But probably not.

What about that Gillette ad? Was Lex Anteinternet: 100 Years Old This Year. Barbasol

Yesterday we published this item on the centennial of Barbasol:

Lex Anteinternet: 100 Years Old This Year. Barbasol: I'd been picking up a different type of shaving cream, rather then the canned stuff, recently, that being a type called "Creamo&...

But what about Gillette?  It's been in the news a bunch recently due to its advertisement, it is claimed, about "toxic masculinity".

Well, I finally got around to viewing it and its not about that at all.  Basically, it's another example of contemporary American rediscovering Christian morality, but not admitting it.

There's nothing toxic or anti masculine about the ad at all.  Indeed, it might best be described as "behave like a Christian gentlemen".  Indeed, it went far enough to even take a shot at lousy comedy such as that perhaps best symbolized by something like "Married With Children" or Two And A Half Men".

Good for them.  This was overdue in our society in general, and frankly sooner or later the emphasis on what's "new" can't help but start to recall that its actually 2,000 years old.

It's impossible to take Ariana Grande seriously.

I mean for goodness sakes, she's mostly just window dressing to start with, which her music makes plain.

Posing in front of a "Dangerous Women" tour sign, wearing rabbit ears, pretty much emphasizes that. There's really no point in trying to pretend anything else, or to trying to elevate her to more than that.

Which is all the more pity for women, as they're held down by just such acts by other women.

100 Years Old This Year. Barbasol

I'd been picking up a different type of shaving cream, rather then the canned stuff, recently, that being a type called "Creamo".  When I picked it up the other day, however, I noticed how expensive it is (it claims to last longer than a can. . .maybe it does) so I reverted to the canned stuff, picking up a can of Barbasol. . . which I noted after I got it home is celebrating it's 100th year this year.  That is, Barbasol dates back to 1919.

I'm not sure of the actual introduction date of Barbasol, but it was in fact some time this year.  When it was first introduced it was in a tube, not a can, and the original product is apparently pretty close to something Barbasol still makes, that being Barbasol Non Aerosol Therapeutic Shave Cream.  The goal was to introduce something less irritating than a shaving soap that has to be worked into a lather.  Most men today have never done that, although I know for a fact that if you run out of shaving cream, and must shave, you can work regular soap into a lather and use it, although it's not that close of a shave, in my experience.



At least one friend of mine who grew tired of paying for all the stuff you have to in order to shave every day has resorted to simply making shaving soap out of soap chips, the old, old way to do this.  He also shaves with a strait razor, which is an art in my opinion.

Anyhow, it's interesting to me that this commercial product, so routine now in its evolved form, was introduced in 1919. Why would that be?

Well, there might be a lot of reasons, or none at all, but I suspect that it had something to do with World War One.

Prior to World War One beards were fairly common, although most men were shaving.  Heavy mustaches seem to have nearly been a manly rule prior to the Great War.  But even as late as 1916 American soldiers were allowed to have beards.

Col. Tommy Tompkins in 1919, violating the no beard regulation.  Well, he was a Colonel.

The Great War changed all that.

During the war the Germans introduced poisonous gas, and in turn, that caused the introduction of the gas mask.  And wearing gas masks necessitates shaving.

German artillerymen firing what must be gas shells, as they're wearing gas masks.

And as these things seem to go, once a bunch of men are brought into the Army and taught to do things one way, including even such things as personal hygiene, they not only tend to keep doing it, it spread out to society at large.  The inability to shave, as a practical matter, during the Civil War seems to have brought on a bearded age that followed it for decades.  The Great War ended beards and even mustaches, to a fair degree, for decades as well.  World War Two brought in crew cuts for a good twenty years or so.

So, Barbasol coming out in 1919. . . I suspect that reflected one of those changes brought about by World War One.

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