31.   The most substantive problem, which advocates try to hide, is that the flat tax is a sop to the rich.

32.   The new tax on property is likely to become a serious bone of contention.

33.   Where taxes are concerned, savings bonds are better than certificates of deposit.

34.   The new tax has been the focal point for much discussion.

35.   He insists any tax cut be matched dollar-for-dollar with cuts in spending.

36.   Although the new tax is already in force, you have until November to lodge an appeal.

37.   Higher taxes may be a necessary evil.

38.   He thinks the tax is impossible to administer.

39.   In practice a graduate tax is an administrative nightmare.