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Wednesday, April 24, 2024

April 25th is ANZAC Day, the anniversary of the Battle of Gallipoli

Ship after ship, crammed with soldiers, moved slowly out of the harbour, in the lovely day, and felt again the heave of the sea. No such gathering of fine ships has ever been seen upon the earth, and the beauty and the exaltation of the youth upon them made them like sacred things as they moved away... 

The Making of a Legend, The Landing at Anzac Cove by Lambert
These men had come from all parts of the British world... They had said good-bye to home that they might offer their lives in the cause we stand for. In a few hours at most, as they well knew, perhaps a tenth of them would have looked their last upon the sun, and be a part of the foreign earth or the dumb things that tides push. Many of them would have disappeared forever from the knowledge of man, blotted from the book of life none would ever know how, by a fall, a chance shot in the darkness, or alone, like a hurt beast, in some scrub or gulley, far from comrades and the English speech and the English singing.

John Masefield (wiki) (Gallipoli)*

Damn the Dardanelles. They will be our grave.

~ Admiral Sir John Fisher (to the Dardanelles Committee, 1915)

Those heroes that shed their blood and lost their lives... You are now lying in the soil of a friendly country. Therefore rest in peace. There is no difference between the Johnnies and the Mehmets to us where they lie side by side now here in this country of ours... you, the mothers, who sent their sons from faraway countries, wipe away your tears; your sons are now lying in our bosom and are in peace. After having lost their lives on this land, they have become our sons as well.

~Mustafa Kemal - Atatürk (wiki) (tribute to the ANZAC dead, 1934)

Map of the battle - larger version here
April 25th is celebrated in Australia and New Zealand as ANZAC Day, commemorating the key participation of the Australia-New Zealand Army Corps (ANZAC) in the ill-fated Allied assault on the Turkish-held Gallipoli Peninsula in 1915 during World War I. This was one of the first large-scale amphibious invasion of modern times and the first major military operation in which Australia and New Zealand participated on behalf of the British Empire. As a result, the Gallipoli campaign was perhaps the key  defining event for Australia's nationhood, as it was in a sense for Turkey's also. Turkish Lieutenant-Colonel Mustafa Kemal, the hero of Gallipoli's successful defense, later became the founder of modern Turkey, adopting the name "Atatürk" - father of the Turks.

source
Today much of the Gallipoli Peninsula is a Turkish national park with over 20 cemeteries lovingly tended by the Commonwealth War Graves Commission. We visited there several years ago on ANZAC Day, taking a bus with a dozen or so others, mostly Aussies, from the nearby town of Canakkale to tour the cemeteries and battlefields. The tour guide read the Ataturk quotation above, along with, as is typical, the fourth stanza of Lawrence Binyon's For The Fallen:
They shall grow not old, as we that are left grow old:
Age shall not weary them, nor the years condemn.
At the going down of the sun and in the morning
We will remember them.
Followed, as is also typical, by "Lest we forget..."

The visitor can not help but be struck by the stark, natural beauty of its steep, scrubby, deeply-gullied terrain and sadly moved by the remembrance of the tens of thousands of men on both sides who lost their lives there in a futile clash of empires - only a few miles across the "wine-dark sea" from the ruins of ancient Troy. Of that earlier struggle, Homer wrote in book XIII of the Iliad,

"It is not possible to fight beyond your strength, even if you strive."

* N.B. John Masefield was the Poet Laureate of England from 1930 until his death in 1967. He served as a medical orderly on the Western Front in World War I and later wrote Gallipoli to counter German propaganda seeking to exploit the British defeat there.

The most readable account of the Gallipoli campaign remains Alan Moorehead's venerable history, Gallipoli, from the late 1950s. Also, the 1981 Australian movie of that same name, starring the young Mel Gibson, is an excellent evocation of both the horror and exhilaration of those times. There's a more recent movie, apparently, but I'm not familiar with it, and... Mel Gibson.

Several years ago, Peter Jackson restored and aggregated quite a bit of contemporaneous Gallipoli film:

Here's a 9 minute documentary:



And, as seems inevitable these days, there's a Lego reenactment of the events:



There's a good article on the 2015 centennial at The Guardian, and much more at the Australian government's site.

Parts of the text above are based on the late, great Ed Whitman's Quotation of the Day. Ed was my significant other for decades, and is the author of Hunters and Killers: Volume 1: Anti-Submarine Warfare from 1776 to 1943 and Hunters and Killers: Volume 2: Anti-Submarine Warfare from 1943. I miss him every day.

It's Oliver Cromwell's birthday - here's his speech throwing out the corrupt Parliament, with bonus Monty Python

Today is the anniversary of the birth of Oliver Cromwell (wiki) (1599-1658), Lord Protector of England during the era of the Commonwealth that followed the overthrow and execution of King Charles I in 1649. Cromwell attended Cambridge but never finished his degree. A fervent Puritan, he entered Parliament in 1628 and strongly opposed the king. 


When the English Civil War (wiki) broke out in 1642, Cromwell's evident military genius propelled him into leadership positions with the Parliamentary army, and he defeated the royalist forces at Marston Moor (1644) and Naseby (1645). After the king's capture, Cromwell was a leading advocate for his condemnation, and upon Charles's death and the ensuing dismissal of Parliament, he ruled England until his own death in 1658. 

His son, Richard Cromwell (1626-1712), succeeded him, but within a few years, the Commonwealth lost popular support, and the monarchy was restored in Charles II in 1660. 

His address dismissing the Rump Parliament is one of the best speeches ever. Here's the online version of Chambers' Book of Days setting the scene:
Cromwell, having ordered a company of musketeers to follow him, entered the House 'in plain black clothes and grey worsted stockings,' and, sitting down, listened for a while to their proceedings. Hearing at length the question put, that the bill do pass, he rose, put off his hat, and began to speak. In the course of his address, he told them of their self-seeking and delays of justice, till at length Sir Peter Wentworth interrupted him with a remonstrance against such language. Then blazing up, he said, 'We have had enough of this—I will put an end to your prating.' Stepping into the floor of the House, and clapping on his hat, he commenced a violent harangue, which he occasionally emphasized by stamping with his feet, and which came mainly to this,
And the text of the speech itself:
It is high time for me to put an end to your sitting in this place, which you have dishonored by your contempt of all virtue, and defiled by your practice of every vice; ye are a factious crew, and enemies to all good government; ye are a pack of mercenary wretches, and would like Esau sell your country for a mess of pottage, and like Judas betray your God for a few pieces of money.
Is there a single virtue now remaining amongst you? Is there one vice you do not possess? Ye have no more religion than my horse; gold is your God; which of you have not barter'd your conscience for bribes? Is there a man amongst you that has the least care for the good of the Commonwealth?
Ye sordid prostitutes have you not defil'd this sacred place, and turn'd the Lord's temple into a den of thieves, by your immoral principles and wicked practices? Ye are grown intolerably odious to the whole nation; you were deputed here by the people to get grievances redress'd, are yourselves gone! So! Take away that shining bauble there, and lock up the doors. 
In the name of God, go!
Here's Monty Python's brief history of Cromwell (lyrics below video):



Lyrics - for an explanation of the allusions, see this Wikipedia article:

The most interesting thing about King Charles, the first
Is that he was 5 foot 6 inches tall at the start of his reign
But only 4 foot 8 inches tall at the end of it because of
Oliver Cromwell, Lord Protector of England Puritan
Born in 1599 and died in 1658 September

Was at first only MP for Hunting Don, but then he led the Ironside Cavalry

At Marston Moor in 1644 and won then he founded the New Model Army
And praise be, beat the Cavaliers at Naisby and the King fled up North
Like a bat to the Scots

But under the terms of John Pimm's Solemn League and Covenant
The Scots handed King Charles the first, over to
Oliver Cromwell, Lord Protector of England and his warts
Born in 1599 and died in 1658 September

But alas, oy vay! The disagreement then broke out between
The Presbyterian Parliament and the Military who meant
To have an independent bent and so the 2nd Civil War broke out
And the Roundhead ranks faced the Cavaliers at Preston Banks
And the King lost again, silly thing, stupid Git

And Cromwell sent Colonel Pride to purge the House of Commons
Of the Presbyterian Royalists leaving behind only the rump Parliament
Which appointed a High Court at Westminster Hall to indict
Charles, the first for tyranny, ooh! Charles was sentenced to death
Even though he refused to accept that the court had jurisdiction
Say goodbye to his head


Poor King Charles laid his head on the block
January 1649, down came the axe and in the silence that followed
The only sound that could be heard was a solitary giggle from
Oliver Cromwell, Lord Protector of England, ole
Born in 1599 and died in 1658 September

Then he smashed Ireland, set up the Commonwealth and more
He crushed the Scots at Worcester and beat the Dutch at sea in 1653
And then he dissolved the rump Parliament
And with Lambert's consent wrote the instrument of Government
Under which Oliver was Protector at last

The end

When Cromwell died, the confusions that followed produced the restoration of monarchy, and some time was employed in repairing the ruins of our constitution, and restoring the nation to a state of peace. In every change there will be many that suffer real or imaginary grievances, and therefore many will be disillusioned.

This was, perhaps, the reason why several colonies had their beginning in the reign of Charles the Second. The Quakers willingly sought refuge in Pennsylvania; and it is not unlikely that Carolina owed its inhabitants to the remains of that restless disposition, which had given so much disturbance to our country, and had now no opportunity of acting at home.

~Samuel Johnson (wiki), (An Introduction To The Political State Of Great Britain, 1756) 

My favorite Cromwell quotation:

I beseech you, in the bowels of Christ, think it possible that you may be mistaken. 

~Cromwell (letter to the General Assembly of the Kirk of Scotland, August 1650)

After the Restoration, a vengeful Parliament ordered the exhumation and posthumous execution of Cromwell's corpse, along with those of the prominent regicides, Ireton and Bradshaw. Their bodies were removed from their tombs and dragged to Tyburn gallows, where they were publicly hanged and beheaded on 30 January 1661, the twelfth anniversary of the execution of Charles I.

The headless corpses were thrown into an unmarked pit, but the heads were displayed on spiked poles above Westminster Hall, where they remained for several decades.

During the 18th and 19th centuries, Cromwell's head became a collector's curiosity and was sometimes put on public exhibition. After scientific analysis confirmed that the head was probably genuine, it was finally interred in 1960 in the chapel of Cromwell's old college Sidney Sussex, Cambridge, its precise location undisclosed.

Read more: The incredible journey of Oliver Cromwell's head.

Here's a brief (8 minutes) history by the BBC:


*To the famous English portrait painter, Sir Peter Lely (1618-1680), Cromwell supposedly remarked,
"Mr. Lely, I desire you would use all your skill to paint my picture truly like me, and not flatter me at all; but remark all these roughnesses, pimples, warts, and everything as you see me, otherwise I will not pay a farthing for it." 
Parts of the text above are based on the late, great Ed Whitman's Quotation of the Day. Ed was my significant other for decades, and is the author of Hunters and Killers: Volume 1: Anti-Submarine Warfare from 1776 to 1943 and Hunters and Killers: Volume 2: Anti-Submarine Warfare from 1943. I miss him every day.

Wednesday, April 17, 2024

T'was the eighteenth of April in seventy-five: The midnight ride of William Dawes and Samuel Prescott (and Paul Revere)

Listen my children, and you shall hear
Of the midnight ride of Paul Revere.
'Twas the eighteenth of April in seventy-five;
Hardly a man is now alive
Who remembers that famous day and year.

Henry Wadsworth Longfellow (wikiPaul Revere's Ride, stanza 1)

The entire poem is at the bottom of this post.

Paul Revere (wiki) gets all of the credit, but he never actually finished that famous ride, and in fact warned the British that the Americans were coming. William Dawes and Samuel Prescott were left out of the poem and subsequently most elementary history books: it was actually Samuel Prescott who completed the midnight ride. 

Revere would be surprised that he ended up receiving sole credit for the midnight ride. In addition to Dawes and Prescott, dozens of other men helped spread the word that night. Revere started other express riders on their way before leaving Boston, and he also alerted others along his journey. They too began riding, or shot guns and rang church bells to alert the community.

Revere covered 13 miles in less than two hours, but he was not working alone. British patrols were posted along the roads, which is why more than one messenger was used for the mission.

In addition to omitting the efforts of Dawes, Prescott and dozens of nameless midnight riders, Longfellow's poem contains other errors as well; most notably, the signal of two lanterns hanging in the Old North Church was a signal from Revere, not a signal to Revere. In his defense, Longfellow didn't intend for the work to be an historical account - the 1860 poem was meant to inspire his countrymen on the eve of the Civil War.

Click to embiggen.


Here's William Dawes' story:

I am a wandering, bitter shade,
Never of me was a hero made;
Poets have never sung my praise,
Nobody crowned my brow with bays;
And if you ask me the fatal cause,
I answer only, "My name was Dawes."

William Dawes
'Tis all very well for the children to hear
Of the midnight ride of Paul Revere;
But why should my name be quite forgot,
Who rode as boldly and well, God wot?
Why should I ask? The reason is clear --
My name was Dawes and his Revere.

When the lights from the old North Church flashed out,
Paul Revere was waiting about,
But I was already on my way.
The shadows of night fell cold and gray
As I rode, with never a break or a pause;
But what was the use, when my name was Dawes!

History rings with his silvery name;
Closed to me are the portals of fame.
Had he been Dawes and I Revere,
No one had heard of him, I fear.
No one has heard of me because

He was Revere, and I was Dawes.

~ Helen F. Moore (1851-1929) ("The Midnight Ride of William Dawes," Century Magazine, 1896)

On the evening of April 18, 1775, General Thomas Gage, the British commander in Boston, dispatched a contingent of troops to seize a supply of arms and powder that the colonial insurgents had stored at Lexington and Concord, as well as to arrest two leading patriots, Samuel Adams and John Hancock, who were also hidden in the area. 

As every schoolchild knows, Paul Revere's ensuing midnight ride called the local militia to arms, and the battles of Lexington and Concord followed the next day. Largely obscured by the great renown of Longfellow's poem, "Paul Revere's Ride" (included in his Tales of a Wayside Inn of 1863), is the fact that two other men - William Dawes (1745-1799) and Dr. Samuel Prescott (1751-1777) - also rode that night to spread the alarm. Moreover, it can be argued that Revere was the least successful of the three, because although he and Dawes were both captured by the British, Dawes escaped to arouse Lexington, and then Prescott carried the word to Concord. 

For some, the midnight ride conjures images of Paul Revere riding through the night, shouting out, "The British are coming! The British are coming!" But this phrase would have made no sense to the colonists; everyone at that time thought of themselves as British. Instead, Revere spread his message subtly by saying something along the lines of, "The Regulars are coming." The troops were known as Regulars, Redcoats or The King's Men. The troops called the colonists country people, provincials, Yankees, peasants or rebels.

Here's Longfellow's entire poem:

Paul Revere
Listen my children and you shall hear
Of the midnight ride of Paul Revere,
On the eighteenth of April, in Seventy-five;
Hardly a man is now alive
Who remembers that famous day and year.

He said to his friend, "If the British march
By land or sea from the town to-night,
Hang a lantern aloft in the belfry arch
Of the North Church tower as a signal light,--
One if by land, and two if by sea;
And I on the opposite shore will be,
Ready to ride and spread the alarm
Through every Middlesex village and farm,
For the country folk to be up and to arm."

Then he said "Good-night!" and with muffled oar
Silently rowed to the Charlestown shore,
Just as the moon rose over the bay,
Where swinging wide at her moorings lay
The Somerset, British man-of-war;
A phantom ship, with each mast and spar
Across the moon like a prison bar,
And a huge black hulk, that was magnified
By its own reflection in the tide.

Meanwhile, his friend through alley and street
Wanders and watches, with eager ears,
Till in the silence around him he hears
The muster of men at the barrack door,
The sound of arms, and the tramp of feet,
And the measured tread of the grenadiers,
Marching down to their boats on the shore.

Old North Church
Then he climbed the tower of the Old North Church,
By the wooden stairs, with stealthy tread,
To the belfry chamber overhead,
And startled the pigeons from their perch
On the sombre rafters, that round him made
Masses and moving shapes of shade,--
By the trembling ladder, steep and tall,
To the highest window in the wall,
Where he paused to listen and look down
A moment on the roofs of the town
And the moonlight flowing over all.

Beneath, in the churchyard, lay the dead,
In their night encampment on the hill,
Wrapped in silence so deep and still
That he could hear, like a sentinel's tread,
The watchful night-wind, as it went
Creeping along from tent to tent,
And seeming to whisper, "All is well!"
A moment only he feels the spell
Of the place and the hour, and the secret dread
Of the lonely belfry and the dead;
For suddenly all his thoughts are bent
On a shadowy something far away,
Where the river widens to meet the bay,--
A line of black that bends and floats
On the rising tide like a bridge of boats.

Meanwhile, impatient to mount and ride,
Booted and spurred, with a heavy stride
On the opposite shore walked Paul Revere.
Now he patted his horse's side,
Now he gazed at the landscape far and near,
Then, impetuous, stamped the earth,
And turned and tightened his saddle girth;
But mostly he watched with eager search
The belfry tower of the Old North Church,
As it rose above the graves on the hill,
Lonely and spectral and sombre and still.
And lo! as he looks, on the belfry's height
A glimmer, and then a gleam of light!
He springs to the saddle, the bridle he turns,
But lingers and gazes, till full on his sight
A second lamp in the belfry burns.

A hurry of hoofs in a village street,
A shape in the moonlight, a bulk in the dark,
And beneath, from the pebbles, in passing, a spark
Struck out by a steed flying fearless and fleet;
That was all! And yet, through the gloom and the light,
The fate of a nation was riding that night;
And the spark struck out by that steed, in his flight,
Kindled the land into flame with its heat.
He has left the village and mounted the steep,
And beneath him, tranquil and broad and deep,
Is the Mystic, meeting the ocean tides;
And under the alders that skirt its edge,
Now soft on the sand, now loud on the ledge,
Is heard the tramp of his steed as he rides.

It was twelve by the village clock
When he crossed the bridge into Medford town.
He heard the crowing of the cock,
And the barking of the farmer's dog,
And felt the damp of the river fog,
That rises after the sun goes down.

It was one by the village clock,
When he galloped into Lexington.
He saw the gilded weathercock
Swim in the moonlight as he passed,
And the meeting-house windows, black and bare,
Gaze at him with a spectral glare,
As if they already stood aghast
At the bloody work they would look upon.

It was two by the village clock,
When he came to the bridge in Concord town.
He heard the bleating of the flock,
And the twitter of birds among the trees,
And felt the breath of the morning breeze
Blowing over the meadow brown.
And one was safe and asleep in his bed
Who at the bridge would be first to fall,
Who that day would be lying dead,
Pierced by a British musket ball.

You know the rest. In the books you have read
How the British Regulars fired and fled,---
How the farmers gave them ball for ball,
From behind each fence and farmyard wall,
Chasing the redcoats down the lane,
Then crossing the fields to emerge again
Under the trees at the turn of the road,
And only pausing to fire and load.

So through the night rode Paul Revere;
And so through the night went his cry of alarm
To every Middlesex village and farm,---
A cry of defiance, and not of fear,
A voice in the darkness, a knock at the door,
And a word that shall echo for evermore!
For, borne on the night-wind of the Past,
Through all our history, to the last,
In the hour of darkness and peril and need,
The people will waken and listen to hear
The hurrying hoof-beats of that steed,
And the midnight message of Paul Revere.

The Revolutionary War began the next day - April 19, 1775. Here's Emerson:

By the rude bridge that arched the flood,
Their flag to April’s breeze unfurled; 
Here once the embattled farmers stood; 
And fired the shot heard round the world. 

Ralph Waldo EmersonConcord Hymn (stanza 1)

Remember the kerfuffle when Sarah Palin mentioned that Revere actually told the British that the Americans were coming and the "intellectuals" on the left, who got their history from the poem, made much of what an idiot she was?

Revere captured by Regulars (source)
During Paul Revere’s ride he was stopped by British soldiers, which Revere recounts in a 1789 letter maintained by the Massachusetts Historical Society, in his original language:
observed a Wood at a Small distance, & made for that. When I got there, out Started Six officers, on Horse back, and orderd me to dismount;-one of them, who appeared to have the command, examined me, where I came from, & what my Name Was? I told him. it was Revere, he asked if it was Paul? I told him yes He asked me if I was an express? I answered in the afirmative. He demanded what time I left Boston? I told him; and aded, that their troops had catched aground in passing the River, and that There would be five hundred Americans there in a short time, for I had alarmed the Country all the way up. He imediately rode towards those who stoppd us, when all five of them came down upon a full gallop; one of them, whom I afterwards found to be Major Mitchel, of the 5th Regiment, Clapped his pistol to my head, called me by name, & told me he was going to ask me some questions, & if I did not give him true answers, he would blow my brains out. He then asked me similar questions to those above. He then orderd me to mount my Horse, after searching me for arms. He then orderd them to advance, & to lead me in front. When we got to the Road, they turned down towards Lexington. When we had got about one Mile, the Major Rode up to the officer that was leading me, & told him to give me to the Sergeant. As soon as he took me, the Major orderd him, if I attempted to run, or any body insulted them, to blow my brains out. We rode till we got near Lexington Meeting-house, when the Militia fired a Voley of Guns, which appeared to alarm them very much.
Further reading: 

Sunday, April 14, 2024

Tax day quotes, cartoons, and links, and the 1967 cartoon version of The Beatles "Taxman"

The first modern income tax was levied in Britain between 1799 and 1816 to fund the Napoleonic wars, but it did not become permanent until 1874. Similarly the United States adopted a like measure during the Civil War, but it was not institutionalized until the ratification of the 16th amendment to the Constitution in 1913. Related: tax protester Sixteenth Amendment arguments.

When plunder becomes a way of life for a group of men in a society, over the course of time they create for themselves a legal system that authorizes it and a moral code that glorifies it.

~ Frédéric Bastiat (wiki)

A government that robs Peter to pay Paul can always depend on the support of Paul.


There is no worse tyranny than to force a man to pay for what he does not want merely because you think it would be good for him.


I cannot undertake to lay my finger on that article of the Constitution which granted a right to Congress of expending, on objects of benevolence, the money of their constituents.

~ James Madison

The point to remember is that what the government gives it must first take away.

~ John S. Coleman

Here's the 1967 cartoon version of The Beatles "Taxman": lyrics below the video. George Harrison (who wrote the song) explains why (more here):
“I had discovered I was paying a huge amount of money to the taxman,” he once explained in interview.  “You are so happy that you’ve finally started earning money – and then you find out about tax.  In those days we paid nineteen shillings and sixpence out of every pound (there were twenty shillings in the pound), and with supertax and surtax and tax-tax it was ridiculous – a heavy penalty to pay for making money…It was, and still is, typical.  Why should this be so?  Are we being punished for something we have forgotten to do?...That was the big turn-off for Britain.  Anybody who ever made any money moved to America or somewhere else.”

Let me tell you how it will be:
There's one for you, nineteen for me,
'Cause I'm the taxman, yeah, I'm the taxman.

Should five percent appear too small,
Be thankful I don't take it all
'Cause I'm the taxman, yeah, I'm the taxman.

If you drive a car, I'll tax the street,
If you try to sit, I'll tax your seat.
If you get too cold, I'll tax the heat,
If you take a walk, I'll tax your feet.

Don't ask me what I want it for,
If you don't want to pay some more,
'Cause I'm the taxman, yeah, I'm the taxman.

Now my advice for you who die:
Declare the pennies on your eyes,
'Cause I'm the taxman, yeah, I'm the taxman,
And you're working for no one but me.

The Beatles (George Harrison) ("The Taxman")

And from 1943, here's Donald Duck telling you to pay your taxes:


Congress can raise taxes because it can persuade a sizable fraction of the populace that somebody else will pay.


To force a man to pay for the violation of his own liberty is indeed an addition of insult to injury.

~ Benjamin Tucker

The difference between death and taxes is death doesn't get worse every time Congress meets.

We contend that for a nation to try to tax itself into prosperity is like a man standing in a bucket and trying to lift himself up by the handle.

~ Winston Churchill

Collecting more taxes than is absolutely necessary is legalized robbery.

~ Calvin Coolidge

It would be a hard government that should tax its people one-tenth part of their income.

~ Benjamin Franklin, Poor Richard's Almanac

What at first was plunder assumed the softer name of revenue.

~ Thomas Paine

What is the difference between a taxidermist and a tax collector? The taxidermist takes only your skin. 

To tax and to please, no more than to love and to be wise, is not given to men. 

~ Edmund Burke 

Civil servants and priests, soldiers and ballet dancers, schoolmasters and police constables, Greek museums and Gothic steeples, civil list and services list - the common seed within which all these fabulous beings slumber in embryo is taxation. 

Saturday, April 13, 2024

Death and Taxes... and Zombies: Tax implications of the zombie apocalypse

Assuming that you survive the zombie apocalypse, here's something else to consider.

Adam Chodorow, a professor at Arizona State University's Sandra Day O'Connor College of Law, authored the paper "Death and Taxes...and Zombies". Here's the abstract: 

The U.S. stands on the precipice of a financial disaster, and Congress has done nothing but bicker. Of course, I refer to the coming day when the undead walk the earth, feasting on the living. A zombie apocalypse will create an urgent need for significant government revenues to protect the living, while at the same time rendering a large portion of the taxpaying public dead or undead. The government’s failure to anticipate or plan for this eventuality could cripple its ability to respond effectively, putting us all at risk. 

This article fills a glaring gap in the academic literature by examining how the estate and income tax laws apply to the undead. Beginning with the critical question of whether the undead should be considered dead for estate tax purposes, the article continues on to address income tax issues the undead are likely to face. In addition to zombies, the article also considers how estate and income tax laws should apply to vampires and ghosts. Given the difficulties identified herein of applying existing tax law to the undead, new legislation may be warranted. However, any new legislation is certain to raise its own set of problems. The point here is not to identify the appropriate approach. Rather, it is to goad Congress and the IRS into action before it is too late.

After laying out the differences between different zombie types — notably the difference between zombies under the power of others and self-motivating zombies — Chodorow examines the various tax implications of zombification. He goes through the various reasons why a zombie may or may not be considered the same person it was prior to death, noting that a person's transformation into a raving cannibal with no heartbeat might not be enough to consider them legally deceased:
...[I]t seems a stretch to conclude that those who transform seamlessly into zombies should be considered dead. They never lose heart or brain function, though they now function quite differently from before. While it might be tempting to declare them dead, significant line-drawing problems would arise as one tried to distinguish between zombies and those who have suffered some mental or physical breakdown. Put differently, were such zombies to be considered dead because they suffered a personality change, physical disability, or decreased brain function, the door would be open to declaring dead a wide range of people currently considered to be alive.
For instance, someone who suffers a stroke and loses the ability to speak, walks with a shuffle, and undergoes a significant personality change is clearly alive under any existing state standard. Similarly, someone with Alzheimer's or in a vegetative state, whose brain stem alone survives, is considered alive. It would be inconsistent to classify those people as alive, while at the same time classifying those infected by a zombie virus as dead. One difference may be that those afflicted by strokes would likely not develop an overpowering hunger for brains. However, developing a taste for brains cannot be the determinant of whether someone is dead or considered a zombie. The members of numerous aboriginal tribes and Hannibal Lecter practiced cannibalism and would not qualify as either dead or zombies.
He also tackles other tricky aspects of zombification: whether a person is still considered married if their spouse has become undead, the administrative problems of resurrecting dead social security numbers, and the difficulty many zombies would likely have in filling out income tax forms.

Read the whole thing.  Here's an example of a footnote:
Count Chocula has clearly made a killing on his cereal, and rumor has it that even the Count Who Counts is loaded. While harnessed to the greater good of teaching children to count, it turns out that the Count's OCD-like fascination with numbers turns out to be typical of vampires. See BARBER, supra note 76, at 49 (describing a tradition where people placed bags of grain near a suspected vampire's grave on the theory that the vampire would be compelled to count all the grains, thus occupying the vampire through the night and precluding other, less socially beneficial activities). Batman is also well off, owning a mansion, the bat cave, and all the great toys at his disposal. However, all evidence suggests that he is not a vampire, just some guy who likes to dress up in tights and pretend to be bat-like.
More here and here, via io9.