The late great Jeff MacNelly reminds us above of just how much joy it is making our way through a maze of arcane tax regulations to determine just how much of our money BigGov will generously allow us to retain. We can all console ourselves that in just six more days we will observe Tax Freedom Day, which comes three days later than last year. The average member of the middle class in this country shells out one out of three dollars for taxes of all types. Oliver Wendell Holmes once said that taxes are the price of civilization. He should have added a coda: over taxation is often a sign of civilizations in decline.