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An award-winning magazine that
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son foundation, Dr. Giddon says: "We are not waiting
for the community to come to us; rather, we will
assume the responsibility within our own areas of expertise to facilitate the delivery of care to those who
need it, in a system that will benefit both the educational process and the recipient in the community."
Keep in mind that, "technicians are professionals in
their own right and most want to share their experience and knowledge."
(7) Allow enough time for the work to be done
properly.
HELP THE LABORATORY HELP YOU
Is That You, Norman?
A hard-working man all his life, a good decent
human being who shared his good fortune with the less
fortunate, Norman Cummings, a widower age 55, sold
his business and decided to live a little.
The bane of his existence was his ugly, discolored.
teeth that he just never had the time to be fixed. The
first thing Norman did when he retired was to have
all of his teeth capped. Then he went to Las Vegas to
have a good time. The first day at the pool he met a
gorgeous blonde and just when she accepted a date for
the evening he was struck by a bolt of lightning and
died.
"Oh, Peter," Norman cried as he reached the pearly
gates of heaven, "I've been so good all my life and
now, just when I wanted to have a little fun this
happens."
"Oh, it's you, Norman," was the reply, "I'm sorry,
I didn't recognize you!"
This quote from the Quintessence International
Dental Digest is worth thinking about:
"One continually hears that 'the lab work was bad.'
It does seem strange indeed that the technician is so
frequently blamed for poor dental work. It is even
more strange to hear that bad impressions are not reiected more often by the lab technician. Can this possibly be because he is afraid to alienate the dentist to
the point where it becomes a matter of lost business?
Is it because he does not want to disturb still waters?
Why aren't more impressions which are clearly faulty,
rejected? After all, it is quite clear indeed, that many
overhangs are caused by poor lab work which was
instigated by poor impressions. If adequate finish
lines cannot be visualized, how can adequate work
result? The same could be said for the preparations
themselves! It is commendable indeed to hear that the
lab work fits the model and therefore, should be acceptable. Unfortunately, dentists do not treat models,
but treat humans instead! Think about it."
Yes, think about it, indeed. Dentists have a right
to expect quality work from their laboratory, delivered
on time at fair prices. But the laboratory also has the
right to expect the dentist to provide accurate casts
and impressions, to allow enough time to do the job
properly, and to furnish a detailed prescription.
Here are a few pointers to help the laboratory help
you to obtain satisfactory work:
(1) Do not allow your impressions to lay on the
bench but pour your own casts immediately for greater
accuracy.
(2) In crown preparations, remove enough tooth
structure so there are no undercuts and the finished
crown can be properly shaped for good occlusion, retention, and for sufficient thickness so that a proper
shade can be maintained.
(3) Take a closed centric occlusal registration with
full arch impressions in all cases. This is the only way
to insure a proper bite and to get the crown on the
bicuspid on one side of the mouth to match the one
on the other side. Without such an impression the
technician can only guess what the shape of the other
tooth looks like.
( 4) Double check your impression to be sure there
is no shortage of material and that all details are sharp
and clear.
(5) Give your technician a full prescription detailing the patient's sex, age, complexion, face form,
and tooth shade.
(6) Communicate with the laboratory personnel.
16
Published monthly by TICONIUM COMPANY
Division of CMP Industries, Inc., Albany, New York
Editor
Contributing
Editors
GAGGING
Budget Control
(Continued from Page 7)
billion during President Truman's eight years to $109
billion during President Ford's two years.
Everyone agrees that deficit budgets should be
eliminated. The problem is that it is a bad habit which
is hard to get rid of. But now it can be done with the
budget control process we have established.
For the first time, as a matter of law, both Congress
and the President are required to make five-year projections of the federal budget. This is designed to show
how much programs will cost in the future and the
ability of the government to pay for them. Such an
early warning system enables us to avoid passing
seemingly inexpensive programs which in later years
turn out to be multi-billion-dollar burdens.
Current five-year projections show that if we continue moderate spending and taxing policies, the budget can be balanced within three years and a sizable
surplus created by 1981. Of course, a number of things
could happen to delay the switch from deficit to surplus: another period of recession, a massive tax cut,
or dramatic spending increase. But the purpose of
budget control is to prevent these kinds of things from
happening.
This doesn't mean that once we balance the budget
we will merely accumulate larger and larger surpluses
for the treasury. Rather it represents the potential we
now lack to provide greater tax relief or new programs
when needed and, most importantly, to help economic
growth .
TIC, NOVEMBER, 1977
Cover Artist
The Dentist And TaxesAnd What To Do About Them
Joseph Sfra ck
Arthur S. Freese, D.D.S.
Arthur H. Levine. D.D.S.
Maurice J. Teitelbaum, D.D.S.
Edward Kasper
NOVEMBER 1977 Vol. XXXVI No. 11
CONTENTS
THE DENTIST AND TAXES
A united effort is needed to contain a
burgeoning burden that consumes a
th ird of everyone's earnings .... .. .. . ....
1
WHAT TO DO ABOUT TAXES
Important advice from experts on property assessments and investments ... .. .
4
THE GOVERNMENT'S SIDE: BUDGET CONTROL
AIDS ECONOMIC GROWTH
A fresh face in Congress offers new
hope of government reform . . . .. "' ... '
7
A POWERFUL VOICEWHY IT SHOULD BE HEARD
Their numbers and their services make
the health care professions a massive
force .
8
DENTAL MANPOWER PRODUCTION
A dentist in government offers vital information and guidance .
10
WHERE TO WRITE-AND BE HEARD
Concer ned community representatives
ready to help-in every State . ... ..... . .
11
STAMPING OUT DENTISTRY
The story of the Cinderellas-seals of
dental meetings
.... .... ..
13
"ALL ABOUT A DENTIST"
A 1O-year-old 's word picture
14
ANGLES AND IMPRESSIONS
About dentists w ith earmuffs, Medic
Alert, dental ecology, dental laboratory help, coral teeth, and more ... .. .
Iae
aa I
15
MEMBER PU LICATION
AMERICAN ASSOCIATION OF DENTAL EDITORS
Send editorial COlltrfbutions and correspondence to Joseph
Strack, Box 401, TlJorth Chatham, N.Y. 12132; change· ofadd ress notices to Circulat ion t, atlage r, TIC, Box 350, Albany,
N.Y. 12201
TIC IS mlcrofilrned by Universit)' Microfilms, Inc., 300 N. Ze bRoad,
Ann Arbor, Michigan 48106. TIC's Internation I Standard Serial
Number IS: US ISSN 0046·6716 TIC.
Copyright, 1977, Tlconium Company. Division of CMP Industries, Inc.,
413 North Pearl St., Albany, New York 12207
Opinions expressed hy contribut ors to TIC do not necessarily reflect
t he vIews of th publish.. S
Prin ted ,n U. A by J ersey Pr inti ng Cn., Inc., Bayonne, N.J.
An nual Sub; cription, $5 00
TIC, NOVEMBER, 1977
Forever, taxes-increasing taxes, especially-have been accepted
as inevitable.
They need not be. Even some government leaders-and politicans
-agree.
You, doctor, and your partners in the health care professions have
given man many more years to live. Unless something is done about
arresting rising taxes, much of those added years will be necessary
just to pay taxes!
Already, one-third of every working day's income goes to tax
collectors-federal, regional, state, and local.
Doctor, just as you help to arrest debilitating diseases, you are
needed to help check excessive taxation that gives us economic debilitation.
Why?
Americans will pay $568 billion in taxes this year.
Our government already owes $860 billion-$4,000 for each of
us.
Interest on this staggering public debt is a backbreaking $37 billion a year.
Every hour worked by every American in 1977, from January
1 until May 4, went to pay for taxes. Not one cent was for him or
her, or family.
Tax Foundation, a non-profit group of citizens concerned with
taxes, dubbed May 4 Tax Freedom Day. It is determined by calculating how many days the average taxpayer has to work in 1977
to meet all of his or her tax obligations. The time this year to pay
some $568 billion tax dollars is two hours and 42 minutes of every
eight-hour work day. In other words, about one-third !of every
working day's income-or 13Yz hours weekly-goes for government.
There's more.
The Foundation reports that all government debt today totals
some $860 billion. Per capita that means each of us owes about
$4,000. Don't worry too much about this yet. We're paying off
only the interest just now-about $37 billion annually.
What can we do about all this? Something for sure, if we try.
And we had better try, starting at the state and local levels, because the fastest growing business in the United States has been state
and local government. In the last 10 years local expenditures almost tripled : from $61 billion in 1966 to some $178 billion in 1976.
State costs more than tripled: from $51 billion to approximately
$172 billion. After adding 4,151,000 employees to state and local
payrolls in those 10 years-at increasing salaries, better pensions,
and more fringe benefits-especially for unionized employeessome municipalities and states today are facing bankruptcy and are
slashing public services in panic.
So much for a quick, all-too-brief background. Let's get on to
things you can do, doctor, to reduce your sizable tax bite. First,
there is a tiny minority of informed citizens who are trying to improve government services and hold down its cost-our taxpayer
I
(Daily Work Time Required to Pay Federal
and State-Local Taxes)
Hours : Minutes
All
Year1
taxes
Federal
1930
1935
1940
1945
1950
1955
1960
1965
1967
1968
1969
1970
1971
1972 2
1973'
19742
1975 2
19762
1977>
:57
1:18
1:28
2:04
2:01
2:08
2:22
2:20
2:26
2 :35
2:43
2:37
2 :36
2:38
2:39
2:44
2 :37
2:41
2:42
:17
:29
:45
1:41
1:29
1:34
1:40
1:35
1:39
1:46
1:53
1:45
1:40
1:41
1:43
1:47
1:40
1:44
1:44
•
State·
local
:39
:49
:43
:24
:31
:34
:42
:45
:47
:49
:50
:52
:56
:57
:56
:57
:57
:57
:58
' Calendar year basis.
2Revised in 1977.
' Preliminary.
'Estimated.
Source: Computed by Tax Foundation . Inc.
organizations, local, state, and national. Join one of
each, so you can keep up with what is going on-and
not going on-in your local community, your state,
and the nation. These groups can be, and for the most
part, are influential. Common Cause, a citizen group
with only 250,000 members nationally, has turned
around many bad trends in government. Tax Foundation for years has been monitoring government expenditures and taxes and keeping its members and
the media informed of significant developments. Public Citizen Tax Reform Research Group is another
national organization that is aggressively pressing for
tax changes. A list of such groups-at the state level
-appears in this issue of Tic.
School and Municipal Taxes
Next, you know what has been happening to real
estate taxes. (And we show you, in a separate article,
what action you can take if you believe your property
assessment is not equitable.) A total of 12 million
local and state employees plus inflation has doubled,
tripled, and quadrupled such taxes in recent years.
And you know what has been happening to school
taxes. Ditto.
You can face up to both of these problems in much
the same way. Find out exactly what is going on at
schools; what kind of budget is being proposed; what
services are included or excluded. What services will
2
cost more-and why. Consider the realistic possibilities of reducing the budget or holding the line on
increases.
Take the time to attend a local budget hearing or
school board hearing. It will impress the authorities.
If several doctors show up, it will impress the authorities that much more. If you can't attend, perhaps your
wife or another representative of the family can. Or
perhaps your lawyer, your accountant, a neighbor, an
interested patient, or a professional colleague who attends such meetings will keep you posted. Or organize, informally, a group of colleagues, friends, neighbors, or others to monitor the school budget doings
on a regular basis and to maintain contact with school
board members through the meetings, mail, telephone,
and individual talks. Where indicated, such a group
can contact newspapers, radio and television stations,
and other organizations to spread the word about
school budgets. Let the school boards know your
group will go public on important issues. The media,
too, will be impressed enough at least to be careful
how they handle their reporting on such issues-and
will be inclined to give some exposure to your group's
views. A prominent citizen, businessman, or advertiser in the group will help!
Do the same with your local municipal budget, a
large part of which, of course, is real estate or land
taxes. Show up at one or more public hearings. Get
some colleagues to go along with you. Bring friends,
relatives, neighbors, others. Give up an hour or two
of your time. Get acquainted with your local councilman or legislator and other administrative officials.
Size them up; then go to work on them.
Tax Bite in the Eight-Hour Day
1977
Item
Taxes. Total
Federal
State and local
Food and tobacco
Housing and
household operation
Clothi ng
Transportation
Medical care
Recreation
All other'
roTAL
Hours and Minutes
2 hours 42 minutes
1 hour 44 minutes
58 minutes
1 hour
8 mmutes
1 hour 30 minutes
25 minutes
40 minutes
26 minutes
20 minutes
49 minutes
8 hours
'Includes consumer expenditures for items such as
personal care, personal business and pnvate educa·
tion ; and savings.
Source: Tax Foundation estimates as of March 15.
1977.
TIC, NOVEMBER, 1977
by Maurice
J. Teitelbaum, D.D.S.
THISA AND DATA
If you happen to visit any of your colleagues in
their offices and they are wearing earmuffs, it's not
because they haven't paid their oil or gas bills and
are cold. Instead, they may be heeding the advice
of researchers at the University of Tennessee who
have found, in a study of third-year dental students,
that there was a significant loss of hearing due to high
speed drills. Their advice to dentists-wear earmuffs
or plugs while operating. . . . According to a professor at the Tokyo School of Medicine, the best denture
teeth in the future will be made not from acrylic or
porcelain but coral. After four years of experimentation with deep sea coral off the coast of Japan, he
claims that coral teeth will be stronger and will resist
food and oral acids better than other materials in
use and will also be tolerated by the gingival tissue.
. .. Because of the potential spread of hepatitis from
the hands of oral surgeons to the patient, an article
in the New England Journal of Medicine suggests that
oral surgeons wear gloves while operating .... If you,
or anyone in your family suffers from diabetes, heart
disease, or any ailment that might require immediate
emergency treatment, there is a non-profit organization called Medic Alert that can be helpful. For seven
dollars they will provide you with a bracelet engraved
with the disease you have, a file number, and a hotline number for swift medical information. The number can be called, collect, any time of the day or night
to obtain life-saving data from the file number on the
bracelet. If interested, write: Medic Alert Foundation, Dept. AF, Turlock, California, 95380.
Have you ever had an emergency patient in the office on Monday morning complaining of aching, clickjaws? A typical temporomandibular joint syndrome
but without any history of excessive yawning, taking
an extra large bite, trauma, tooth grinding, or a poor
bite? Well, Dr. George A. Zarb told the members of
the California Dental Association that this can be
caused by some passionate kissing on Saturday night.
So now you have another question for your medical
history: Any passionate kissing recently? ... Sunday
newspaper funnies are more palatable than the news
TIC, NOVEMBER, 1977
section with stories of murder and violence. True or
false? False. Investigating the feasibility of feeding
wastepaper to animals as a source of cellulose for a
forage substitute, the colored ink in funny papers was
found to contain heavy metals that make it less digestible than "straight news." ... While the dental
profession is trying to educate the public to cut down
on sugar consumption, especially for children, an English company is field testing a new soap that contains,
of all things, sugar. It is part of a whole family of
chemicals that are based on sugar instead of petroleum
because of declining oil reserves. Rats, fed the soap,
seem to thrive and like it. If children take to it, we
may see an increase of profanity as well as caries by
children who will want to have their mouths washed
out with soap.
DENTAL ECOLOGY
Dr. Donald B. Giddon, the new dean of the New
York University College of Dentistry, is a leading proponent of the new direction in dental education-emphasis on total health care and responsiveness to the
needs of the community. A psychologist as well as
a dentist, Dr. Giddon says, "We must educate our
students to see beyond the four walls of their offices,
to be community-oriented and socially sensitive without sacrificing their technical competence, which must
always come first."
This new concept of the interrelationship of the
dentist and the community is known as "dental ecology." This term was originated by Dean Giddon in
1963 and is concerned with the impact that the dentist
has on society and vice versa. At New York University,
dental ecology encompasses the study of the behavioral sciences, community health, preventive dentistry,
and practice management in a new Division of Health
Services Management section. In order to tear down
the social and psychological barriers that have prevented people from seeking dental treatment - Dr.
Giddon estimates that there are one billion unfilled
cavities in the United States-dental ecologists believe that the study of these subjects is essential. Instituting new preventive dentistry programs supported
by a $5.5 million grant from the Robert Wood John-
15
"ALL ABOUT A DENTIST"
by Eve
Ithedon't
know how many dentists actually get to see
humorous side of kids during their office hours ,
but for those who teach kids of the elementary school
age have a front row seat to some rollicking entertainment. Take, for example, the essays they write. They
are full of spontaneous humor which is delivered with
wide-eyed innocence.
Once, as part of a social studies lesson on careers,
I asked a class to write an essay on dentists, titled,
"All About a Dentist." One of the essays was scribbled in pencil by a 10 year-old who seemed somehow
to get right inside of a dentist. Here's what I mean:
"Here is all about a dentist as how I see one to be
with my two round blue eyes: On the top part of him
which is really the beginning of him, he has a roundish peaked head. This mostly is hard and has soft
parts to it the further down you go. Hairs grow out of
him on top, except when he gets bald sometimes. I
think dentists get bald more faster than real people
because they have to drill a lot which makes their hair
vibrate and shakes it up.
"The actual front part of a dentist has a face so you
know who he is. He has eyes, a nose and a mouth.
These parts are impotent. People will always then say,
'Oh look, there goes Dr.
He is a dentist and
he is very important man!' He uses his face for smiling when he is happy that he filled a tooth real good,
or pulled one real good. Then he is very happy and
sings, Everything is coming up roses. But when the
filling or a tooth that was pulled didn't come out good,
then he is very mad and sings, Everything is coming up
stinkweeds.
"A dentist has teeth just like you and me. He uses
them to show people he can smile and eat. But, the
big difference between a dentist and you and me is
that he has nice shiney, pearly teeth because he is
very interested in teeth and this is his whole life,
teeth, teeth, teeth.
"He has a neck part to him also which actually
keeps his head high up and in place, so that it won't
ever fall off on the floor.
"He mostly has good round square shoulders underneath his white working jacket. Attached to
them are his arms which he needs to work with. His
arms are used to hold stuff like a drill, a mirror and
white stuff for your teeth.
"In his stomach part of him lots of food must go
into it to keep him fueled-up so he won't go crazy.
Many times, though, his stomach gets nervous from
everything at work, and it talks back to him. So then
he has to take stuff like Digel which makes fizzy-fuzzy
sounds and gurgles lots of bubbles. But it makes his
14
How the Federal Government Will Spend
Your Tax Dollars in Fiscal 1977*
R. Wirth
gas go and then in the end he feels better.
"Every dentist person, even ladies have a back
part called a spine. This has the job of seeing that
he or she won't fall apart like an old mushball. It is
on the back side of him and never in the front part,
for all practical purposes. No matter how many
times you look, his back is a part that is always behind his front, and if you try even a zillion times to
think that this is not true, you will always know it is,
because I did it last week to find out, and I kept falling down on the sidewalk. This was my home made
experiment of the week which I do all on my own.
"A dentist has two legs and feet which holds him
up and takes him all around his office. If he does
stuff like jogging, then his legs and feet come in
handy. If he is a fat dentist he will like to jog. My
Pop is fat but he gets mad at me when I cal], him
a rolly-polly. He jogs around the house outside.
"And I guess that is just about all there really is
to a dentist, except maybe stuff like what he got way
down deep inside of his body. I never yet got to
look there to know for sure, because I only see his
outside things, but when I find this out, I'll tell you
for sure. Goodbye - the end! "
P.O. Box 2
Shoreham, Long Island
New York 11786
~\~
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o
b
o
0
W&@!I
-~d
~JJ
"IF I EAT LOTS OF PEANUTS, WILL I
HAVE TEETH LIKE THE PRESIDENT?"
TIC,
NOVEMBER, 1977
Funct ion
Income secu r ity
Nationa l defense
H ealth
Interest
Edu abon, train ing, emplo yment, soc Ial servl es
Va erans ' ben fIts and serv Ices
Nat ura l resources, e nvironment, energy
Commerce alid tran' p orta tl on
Reve n u e s ha ring, g en eral fIscal ass lstanc.e
Co mmunIty and regI onal dev elopment
International a ffaIrs
Gene ral _Clence, vpa c e, technol og y
Gen eral government
La w enforcement and Justice
Agriculture
TOTAL
Your sha re
Percent
of total
Amount
$1.288
934
365
353
194
171
159
151
83
71
67
39
36
3
2.8
$3.975
3 2.4 %
23.5
9 .2
8.9
4.9
43
4.0
3.8
2.1
1.8
1.7
1.0
0.9
0.9
0.7
100.0
Tota l
a mount
(mllioons)
$138.118
100,075
39.251
37,98 7
2 1,114
18.388
17,050
16,106
8.9 26
7.695
7,150
4,434
3.731
3 ,712
2,899
$411,243'
"After deductIOn of $1 5,393 million i n offsetting rec ei pts; not clas sfied by fun ctIOn.
·Source: Ta x Foundation. In c.
- -- - --- ---- - - - - - - - - - - ---- -- -
If several people do this, it will register. It will
register more if people from both political parties join
together in buttonholing local officials. Get some
heavy citizens at the hearirIg who have real clout. Arrange a committee hearing with the mayor, legislators,
chairmen of legislative committees, or other officials.
Take up some of their time with some constructive,
knowledgeable suggestions, which you and your
friends will be able to make if you do your homework
-homework that will payoff for every hour you give
it.
State Taxes
And you can help make a dent in state legislation
by taking similar action. Hopefully, your state dental
organization's government representative (so-called
lobbyist) alerts the dental society not only to dentistryrelated developments but also to major tax proposals,
that would affect dentists substantially, explaining
their nature, probable impact, chance of passage, etc.
If not, the state house political reporter of your favorite newspaper might be good at this kind of reporting. You can also telephone your district's legislators
for information about certain bills and/or give them
your views; and, perhaps, get other dentists and friends
to do likewise, spreading the word. You and your
colleagues could also interest others throughout the
state via local dental organizations.
Consider the possibility of irIteresting your colleagues in local, state, and national dental organizations to see that their government representatives give
attention not only to dentistry-related legislation and
government rules and regulations but to all major
income, business, and property tax proposals that
TIC,
NOVEMBER, 1977
- - --- -- -- - - - - ---
would adversely affect all dentists and others in your
income bracket.
Federal-State-locaIOperations
Another thing to keep in mind: federal reimbursement of tens of thousands of local and state services
and projects-amounting to billions of dollars annually-encourage local and state officials and politicians to set up such programs. Consequently, when
these programs are not established, or are terminated,
federal, state, and local funds are saved-a triple saving. When local and state officials complain that the
locality or state will "lose" money if they don't take
advantage of available federal funds , translate "lose"
into save-unless, of course, the programs involved
are indispensable. You will learn, quickly enough,
when "lose" really is that and when it has to be translated into "save."
Continued on Page 8
"SAY, FRED, CAN THEY DEDUCT MEDICAL EXPENSES INCURRED BECAUSE OF A NERVOUS CONDITION BROUGHT
ON BY EXCESS IVE TAXATION?"
3
What To Do About Taxes
I. Assessment Appeal *
T
here are definite deadlines for each step of the
appeal process. If you miss these deadlines, you are
out of luck.
Get All The Proper Forms To Appeal
Find out exactly how to fill them out, and any additional steps you need to take. Do not make silly
technical errors that can be used to nullify your appeal.
Try not to make statements on the appeals form
that will harm your appeal. For example, the form
may ask that you state what you think your assessment
should be, and why.
Often the law does not require taxpayers to answer
all questions. Try to get the assessor to tell you which
questions you actually have to answer. Ask him to
put it in writing.
Know What the Board Can And Cannot Do
This will help you in two ways. First you won't
waste time trying to get the board to do something it
lacks the power to do. For example, the board may
have the power only to lower particular assessments.
It may not have the power to change a whole group
of assessments at once. And it may not have the power to act on a property-like a large factory-which
homeowners think is assessed too low. Taxpayers
may have to go to court to get these done.
On the other hand, it may be a good idea to try
the local appeals board-if there is time-even if you
do not think it can or will act. This can prevent a
court from saying later that you did not use all. remedies available to you. Further, what the law says
the appeals board can do, and what it might do, are
two different things. It never hurts to try.
Secondly, if you know what the board can do, it
won't be able to bluff you. It won't be able to turn
you away with excuses like "Sorry, we can only 'equalize' assessments. We can't help you."
The law isn't always clear on how much authority
the board has. But it helps to know just what power
it clearly has, and what is fuzzy. Perhaps you can
make any fuzzy areas work in your favor.
Be Clear O f The Exact Grounds
For Your Appeal
There will be variations from state to state, but
in general you can appeal on one of three grounds:
1. Overassessment: Technically overassessment occurs when the assessment exceeds the full market
*Excerpted from Tax Politics by Robert M. Brandon, Jonathan Rowe, and Thomas H. Stanton, published by Panthean,
201 E. 50 St., New York, N.Y. 10022. $15.00; $6.95 paper.
4
~
OJIJMa1 OJaJ1JJ'I.am.CL:
STAMPING
value of the property. This rarely happens, because
assessors are careful to make sure that everyone's assessment is at least a little below the full market value.
Assessors try to make taxpayers believe that overassessment, in this sense, is the only wrong they can
appeal. But in practice it is the least important. (As
some jurisdictions move to full-value assessing, however, overassessment will become more important as
a grounds for appeal.)
2. Unequal Assessments: Ninety-nine times out of
a hundred, the small taxpayer's problem, technically,
is unequal assessment.
This means simply that his assessment is a higher
percentage of his property than are the assessments of
others.
To which "others" do you compare your assessment? What if the percentages of assessment level
vary so widely that there is no apparent "common
level"? These are complex legal questions. But most
local boards won't get so technical that you would
land in a wrangle over the apparent common level
of assessment. If you can show clearly that you have
been treated unfairly compared to properties like your
own, you will be doing probably all you need to do.
In fact, if you tried to do more, the local board might
not understand what you are talking about.
3. Illegal Assessment: Being too high is not the
reason an assessment might be illegal. The assessor
might have assessed property that is supposed to be
exempt. Or he may have used a method the law does
not allow. Or he may have failed to inspect your
house, when the law required him to do so.
Illegal assessment can be the easiest to prove, because it does not involve demonstrating the assessment
level for the whole community. It involves merely a
point of law-even a technicality, though it probably
means having to go to court. Courts, in fact, often
welcome such grounds, since they provide a clear-cut
and easy basis for deciding a case.
Prepare Your Case Thoroughly
It is important to know whether the board consists
of laymen or full-time professionals. If the former,
you should build your case toward a broad sense of
simple equity. If you are dealing with someone who
knows the assessment law, you will have to gear your
case more to the legal technicalities. Do not worry
about splitting legal hairs. This rarely happens at the
local appeals level. The more law you can absorb,
however, the more the board will see that you mean
business.
TIC, NOVEMBER, 1977
OUT
DENTISTRY
by M. W. Martin
T
his month we have a small group of interesting
Cinderellas - seals of various dental meetings.
The oldest we found is the silver seal of the 1933,
65th Annual Meeting of The Dental Society of the
State of New York (1). Then we have a multicolored, paper seal for the 1934 meeting of the AD.S.
(2). In 1937, a silver, metallic seal was used for the
79th Annual Session of the American Dental Association (3), and this seal is rather unusual as the word
"Association" has been shortened to "Ass'n" - not
the usual practice (3).
The 81st Annual Session of the AD.S. in 1939
called for a round seal of uninteresting design (4),
but the same year brought us a nice, map-shaped
foil seal for the Southwest Dental Congress at Oklahoma City (5). The last seal we have is another
map-shaped foil and it has been bent, but it's the
only one we could find so we have to show it as it is.
It's a 1941 (6) issue for the 72nd Annual Session
of the Alabama Dental Association.
We have another "tooth" stamp this month, though
it does not look like a tooth stamp when you look at
it (7). Can you find the tooth? No - well, neither
could we until we learned the truth from A W.
Schwartz, M.D., D.D.S., 2029 21 Street, Bakersfield,
CA 93301.
The "thing" in the lower right is a tooth - the
tabua, the ceremonial whale's tooth of Fiji. The presentation of a whale's tooth, or tabua, plays a large
role in Fijian ceremonials. Tabuas are presented on
many formal occasions such as births, marriages,
death, installations of new chiefs, or welcoming of
respected guests. Tabuas come from sperm whales.
Each is highly polished and fitted with an ornamental
cord. When the tabua is presented, the cord is held
in the right hand and the tooth in the left.
The tabua is also a vehicle for a request, and the
person who accepts it is honor-bound to carry out
this request. Tabua has been used among the Fijians
for at least 150 years. Today, presentation of the
tabua is most often a gesture of good will, respect or
loyalty from the person presenting it. The stamp
shown here is one of two identical designs issued by
Fiji in 1972 to celebrate the Silver Wedding of Britain's Queen Elizabeth and Prince Phillip.
TIC, NOVEMBER, 1977
4.
5.
b.
7.
13
Mr. Ernest L. Newton
Executive Vice President
Nevada Taxpayers Association
P.O. Box 633
Carson City, Nevada 89701
Tel: (702) 822-2697
Mr. John K. Harwood
Executive Vice President
Rhode Island Public Expenditure Council
75 Chapman Street
Providence, Rhode Island 02905
Tel: (401) 461-7950
Mr. Frank W. Haines
Executive Director
New Jersey Taxpayers Association, Inc.
104 North Broad Street
Trenton, New Jersey 08608
Tel: (609) 394-3116
Mr. David E. McNeil
Executive Vice President
Greater South Dakota Association
P.O. Box 190
Pierre, South Dakota 57501
Tel: (605) 224-5879
Mr. Joseph P. Halwachs
President
Citizens Public Expendiutre Survey, Inc.
100 State Street
Albany, New York 12207
Tel: (518) 465-4506
Mr. Donald W. Jackson
Executive Vice President
Tennessee Taxpayers Association, Inc.
1070 Capitol Hill Building
Nashville, Tennessee 37219
Tel: (615) 242-1854
Mr. Ivie L. Clayton
Executive Vice Pres. & Secy.
North Carolina Citizens Association, Inc.
P.O. Box 2508
Raleigh, North Carolina 27602
Tel.: (919) 828-0758
Mr. James M. McGrew
Executive Director
Texas Research League
P.O. Box 12456, Capitol Station
Austin, Texas 78711
Tel: (512) 472-3127
Mr. Morris Tschider
Legal Counsel
North Dakota Taxpayers Association, Inc.
Room 308-Professional Building
Bismarck, North Dakota 58502
Tel: (701) 255-0464
Mr. Jack A. Olson
Executive Vice President
Utah Taxpayers Association
207 Kearns Building
Salt Lake City, Utah 84191
Tel: (801) 363-1191
Mr. Charles A. Calhoun
Executive Director
Ohio Public Expenditure Council
40 South Third Street-Suite 317
Columbus, Ohio 43215
Tel: (614) 221-7738
Mr. William B. Pilkey
Executive Vice President
Washington State Research Council
1069 Capitol Way
Olympia, Washington 98501
Tel: (206) 357-6643
Mr. James R. Williams
Executive Vice President
Oklahoma Pubic Expenditures Council
607 Cravens Building
Oklahoma City, Oklahoma 73102
Tel: (405) 235-3484
Mr. Clifford G. Lantz
Executive Director
West Virginia Research League
1214 Charleston National Plaza
Charleston, West Virginia 25301
Tel: (304) 346-9451
Mr. George J. Annala
Manager
Oregon Tax Research
1104 Loyalty Building
Portland, Oregon 97204
Tel: (503) 227-1149
Mr. Glen W. McGrath
Executive Director
Public Expenditure Survey of Wisconsin
615 East Washington Avenue
Madison, Wisconsin 53703
Tel: (608) 255-6767
Mr. John O. Allen
Executive Director
Wyoming Taxpayers Association
P.O. Box 2185
Cheyenne, Wyoming 82001
Tel: (307) 634-9622
Mr. John W. Ingram
Director, State Division
Pennsylvania Economy League, Inc.
P.O . Box 105
Harrisburg, Pennsylvania 17108
Tel: (717) 234-3151
12
TIC, NOVEMBER, 1977
Be Prepared
Never walk cold into a meeting with an assessor or
a local appeals board. Have your arguments firmly in
mind, and the facts to back them up in hand.
Prepare a clear, solid presentation for the board.
Use pictures and copies of documents, wherever possible.
1. Make sure to see your property record card to
determine that the information on it is correct and
complete . If there are mistakes, or it omits important
information, try to make a Xerox copy of the card
and bring it with you to the appeal.
If you can, bring proof that thc record card is wrong.
For example, if the card says your house has brick
walls, when in fact the walls are wood, bring a picture
of your wooden siding.
2. Make a list of the items that you think substract
from the value of your property and that the assessor
didn't take into account. Your list might include items
like these:
-unpaved driveway
-basement leaks
-nearby airport (expressway) gives off noise and
fumes
-needs new roof (plumbing, wiring, heating, paint
job, etc.)
-no hook-up to municipal utilities
-soil is eroding
-restrictions in the deed limit how the property
can be used
-high-rises or shopping center going up nearby
-developer promised thcre would be parks nearby,
and then didn't deliver, causing you to pay more
for your house than it is worth.
The more problems you can list, the stronger your
case will be. And again try to document these points.
3. Find out whether the assessor has included in
your assessment items which should not be there.
Realtor sales commissions, settlement fees and closing
costs are examples. The assessor also might be including personal property such as washers, dryers,
stoves, and refrigerators which were purchased with
the house but which may be legally exempt.
4. You cannot tell whether or not your own assessment is fair unless you compare it to assessments of
others. If you can, find properties that are very much
like your own, but are assessed lower. Take a picture
of each one. Write beside it the address, the square
footage of the lot, the land assessement the building
assessment (if these are listed separately), and any
details that show the property is worth at least as much
as yours, if not more. Then do the same for properties
that are assessed about as much as yours but are
clearly worth more. Of course, have a picture of your
own house, with the same information, for comparison. It might be a good idea to attach these sheets to
your appeal form. But keep a copy of your own to
use at the hearing.
5. Find out whether any assessment-sales ratio
studies have been done for your jurisdiction. Check
the assessor's office, the county board of equalization
(if there is one), the state board of equalization, the
state tax department, division of property taxes (or
its equivalent), and the U.S. Census Bureau's Census
of Governments. Check also private civic groups.
Citing a ratio study will add weight to your argument
and show that you have done your homework.
(Continued on Page 10)
II. Investments and Gifts
by Julian Block *
Do you plan to sell some land or other investments
between now and December 31, but prefer not to report the entire profit on your return for 1977? Then
you should consider the advantages of an installment
sale-one of the devices that savvy investors have
long used to lower their tax bills. That way, you can
close your transaction in 1977 and still spread out the
tax tab on your profit over the years you report the
installment payments when, for example, you have
retired and your tax bracket is likely to drop significantly.
You are eligible for installment reporting even if
you receive no payments in the year of sale; but if you
do, those payments cannot exceed 30 percent of the
selling price. Another key requirement is that you
':'Mr. Block is a tax attorney.
TIC, NOVEMBER, 1977
must receive at least one payment in each of two or
more taxable years. But the two-taxable-years rule
does not bar a payment period that extends only over
a few days, so long as each payment falls into a different taxable year.
For instance, suppose that you sell some land and
realize a profit of $50,000. You draw up a sales contract that calls for you to receive only 20 percent of
the selling price this December, 40 percent in January of 1978 and the remaining 40 percent in 1979.
This makes it possible for you to elect installment reporting. Instead of reporting the entire $50,000 profit
in 1977, you can then report a profit of $10,000 in
1977, $20,000 in 1978 and $20,000 in 1979.
Note however, that if the December installment
payment is more than 30 percent of the selling price,
5
the entire $50,000 profit must be reported in 1977,
regardless of when you actually receive the other installments.
Even though you arrange the sale to qualify for
installment reporting, you do not have to make your
final decision on how to report the profit until you file
your return for 1977. Thus, you can use a large
amount of hindsight. If by April 17 (April 15 falls
on a Saturday next year) it seems wiser tax strategy to
count your entire profit as 1977 income, you can do
just that simply by not electing to use installment reporting.
An installment sale can also be a smart move because of the complicated interplay of the 15 percent
minimum income tax on "tax preference items" and
the 50 percent maximum tax on "personal service"
(formerly "earned") "income."
The 1976 Tax Reform Act hiked the minimum tax
rate from 10 percent to 15 percent on certain "tax
preference items" that otherwise escape the regular
income tax, such as the untaxed part of a net longterm capital gain on the sale of land. The minimum
income tax is due on preference items in excess of
$10,000 or (not "and") one-half of the regular income tax for the year, whichever is greater. This
means that the exemption can be as small as $10,000.
But with an installment sale, you may be able to
lessen or even comp1etely avoid the impact of the minimum tax on your long-term capital gain. If your reportable long-term capital gain in anyone year stays
below $20,000 so that your tax preference is less than
$10,000, then, assuming no other preferences, the
minimum tax is avoided. The same holds true if your
regular income tax is at least double the amount of
your tax preference.
An installment sale can also help when you can
benefit from the 50 percent maximum tax income
from salaries, bonuses, professional fees , pensions,
deferred compensation and the like. To benefit, your
earned taxable income must be: (1) over $52,000
if you are married and filing jointly or a "surviving
spouse" who qualifies for joint return rates or (2) over
$38,000 if you file as a single person or as head of
household. With an installment sale, you may be able
to avoid a decrease in the amount of personal service
income otherwise eligible for the 50 percent ceiling
which is reduced on a dollar-for-dollar basis by the
amount of your tax preferences.
Note also that the 25 percent alternative tax on net
long-term capital gains under $50,000 goes as high
as 35 percent on gains in excess of $50,000. But an
installment sale may keep a 25 percent lid on the alternative tax.
If you do not want to go the installment sale route
and the gain will cause your income to rise sharply
from 1977, consider the possibility of income averaging. You're eligible if your taxable income for 1977
6
turns out to be more than $3,000 higher than 120
percent of your average taxable income for 1973
through 1976. But averaging means you must forego
use of the 50 percent maximum tax or the alternative
tax on capital gains.
For detailed information, contact your local IRS
office for a free copy of "Tax Information on Installment and Deferred-Payment Sales" (Publication
537).
Gifts
T axes are probably the last thing on your mind if
you plan to put a car in your youngster's Christmas
stocking. But how you handle that gift can cost or save
you quite a few tax dollars. Here are some points to
keep in mind.
Casualty losses. A basic requirement for claiming a
casualty-loss deduction is that only the owner of the
damaged or destroyed property is entitled to that deduction. So it may be a good idea to register car ownership in your name instead of your child's. Even if you
wind up footing the bill, you get no tax write-off for
damage or destruction of a car registered in your
child's name.
This lesson was learned the expensive way by a
Maryland couple who gave their 20-year-old son
$1,000 to buy a used Austin-Healey roadster, which
he registered in his name. Even before he acquired
collision coverage, one of his friends totaled the car.
When filing time rolled around, the couple claimed a
casualty loss. But the Tax Court sided with the IRS
and threw out their deduction. Since they kept no
strings on the $1,000 gift to their son, the car was
bought with his own money and the casualty loss was
his.
Sales taxes. If you give your youngster the money
and let him buy the car, you also lose out on a sales
tax deduction, which can be hefty. For instance, on a
$5,000 car, a 6 percent sales tax amounts to $300.
That full $300 would be deductible for this year even
if you pay for the car over several years.
Interest deductions. Suppose you take out a loan to
pay for the car and then register ownership in your
child's name. Since you are obligated to repay the loan,
you do not forfeit the deduction for interest payments.
Dependency exemptions. The tax rules may not be
what you think they are when it comes to figuring
whether you furnish over half of the total support of
your child for the year so that you can claim a $750
exemption for him. "Support" does not include things
like the purchase of a car. If your child contributes to
his own support and his contributions appear to be
outpacing yours, you should pay for things that the
IRS counts as support - for instance, clothing, medical bills and tuition. Your child should use his money
to help pay for that car.
3 Washington Square, New York, New York
TIC, NOVEMBER, 1977
WHERE TO WRITE
AND BE HEARD
National organizations are aggressively speaking
out for concerned citizens about taxation.
The following is a list of State Taxpayers Associations, their executives and their addresses:
Mr. Donald W. Joseph
Managing Director
Arizona Tax Research Association
1814 West Washington Street
Phoenix, Arizona 85007
Tel: (602) 253-9121
Mr. Kirk West
Executive Vice President
California Taxpayers' Association
921-11th Street # 800
Sacramento, California 95814
Tel: (916) 441-0490
Mr. James T. McDonald
Executive Vice President
Colorado Public Expenditure Council
1390 Logan Street, Suite 310
Denver, Colorado 80203
Tel: (303) 832-8888
Mr. Robert H. Franklin
Executive Director & Secretary
Connecticut Public Expenditure Council, Inc.
21 Lewis Street
Hartford, Connecticut 06103
Tel: (203) 527-8177
Mr. Fred W. Bennion
Director
Tax Foundation of Hawaii
680 Alexander Young Building
Honolulu, Hawaii 96813
Tel: (808) 536-4587
Mr. Max Yost
Executive Manager
Assocaited Taxpayers of Idaho
P.O. Box 1665
Boise, Idaho 83701
Tel: (208) 344-5581
Mr. Maurice W. Scott
Executive Vice President
Taxpayers' Federation of Illinois
525 West Jefferson Street
Suite 506
Springfield, Illinois 62702
Tel : (217) 522-6818
Mr. Walter T. Horn
Executive Secretary
Indiana Taxpayers Association
P.O. Box 951
Indianapolis, Indiana 46204
Tel: (317) 637-2125
TIC, NOVEMBER, 1977
Richard N. Phillips
Executive Vice President
Iowa Taxpayers Association
335 Insurance Exchange Building
Des Moines, Iowa 50309
Mr. Art Thiel
Executive Director
Public Affairs Research Council of Louisiana, Inc.
P.O. Box 3118
Baton Rouge, Louisiana 70821
Tel: (504) 343-9204
Mr. Alan L. Anders
Acting Director
Commission on Governmental Efficiency & Economy,
Inc.
22 Light Street
Baltimore, Maryland 21202
Tel: (301) 539-7600
Mr. Richard A. Manley
President
Massachusetts Taxpayers Foundation, Inc.
One Federal Street
Boston, Massachusetts 021 10
Tel: (617) 357-8500
Mr. Robert E. Pickup
Executive Director
Citizens Research Council of Michigan
500 Guardian Building, South
500 Griswold Street
Detroit, Michigan 48226
Tel: (313) 961-5377
Mr. Donald G. Paterick
Executive Director
Minnesota Taxpayers Association
812 Minnesota Building
St. Paul, Minnesota 55101
Tel: (612) 224-7477
Mr. Lester B. Fisher
Executive Director
Missouri Public Expenditure Survey
P.O. Box 56
Jefferson City, Missouri 65101
Tel : (314) 635-7966
Mr. S. Keith Anderson
President
Montana Taxpayers Association
P.O Box 577
Helena, Montana 59601
Tel: (406) 442-2130
Mr. Forrest A. Johnson
Executive Vice President
Nebraska Tax Research Council, Inc.
Room 200,411 South Thirteenth St.
Lincoln, Nebraska 68508
Tel : (402) 432-2769
II
DENTAL MANPOWER PRODUCTION
The Government's Side:
Budget Control
Aids Economic Growth
By Winfield C. Dunn, D.D.S.
"[ recommend that every dental health professional
in every state in our nation become a political
activist."
I t is clear that state government is beginning: a return
to its inherent position as the fulcrum of a federal
system. One excellent example of the reassertion of
the proper role of state government has come through
the general sharing of federal revenues with state and
local subdivisions. The program has been successful
and must be continued. It is, however, only one of
many steps that must be taken in redressing the balance
of power in our country, politically and governmentally. One specific area where state initiatives must be
developed and public pressures brought clearly to bear
relates to the provision of adequate facilities and programs for dental health education.
The relative scarcity of health professionals in rural
and inner city areas prompted serious concern in the
Congress, as well as in the federal executive branch.
Efforts to remedy maldistribution of he alth professionals have come primarily through federal initiatives
that have taken these directions : incentive programs,
modification in curricula and training, and revamping
of health delivery systems. With incursions by federal
programs into these areas , many states became less
willing to fund dental education adequately. And now,
the federal approach has shifted from offering inducements to threatening punishments, particularly in the
area of fair employment practices. I am deeply disturbed by attempts of the federal agencies involved in
health education programs to issue arbitrary ultimatums to force increases in enrollments, to dictate admission standards, to establish payback rules for dental
health graduates, or otherwise to infringe on the
unique relationships that individual state-supported
teaching institutions have with their students.
The arguments continue regarding dental manpower oversupply or undersupply; many educators
concede that a surplus may soon be in the offing. There
is good reason, however, for seeking solutions to the
problems of maldistribution of health professionals,
and I believe the capitation program continues to be a
valid role for the federal government as it seeks to
contribute to the solution of health manpower problems. However, I do not believe it should be accompanied by the unnecessary burdening of the dental
schools or students.
10
There will probably be fewer federal dollars available in the years ahead, and the strict conditions under
which money will be available may bring about losses
of academic freedom too great to bear. Therefore,
dental educators should be thinking of operating their
institutions without federal capitation assistance.
I recommend that every dental health professional
in every state in our nation become a political activist.
As a minimum commitment, the dental health professional should know the state representatives and senators who serve. The governor of each state should be
made fully aware of the goals and objectives of dental
education. Dental health professionals should be political campaign workers. We must make room in our
lives for political activity. It is a fundamental responsibility of good citizenship and an essential service to
our profession. [Dunn, Winfield C. P.O. Box 550,
Nashville, Tennessee 37202. Public pressures on
dental manpower production: a state perspective, J.
Dent Educ 40:711-715 Nov. 1976]
(Co pyright by the American
h:v pcrlllission.)
D('n/(l~
Association. Reprinted
Assessment Appeal
(Continued from Page 5)
6. Check out the technicalities. Did the assessor
provide you yourself and other taxpayers with notice
of your assessment in the manner and in the time required by law? Did he allow you access to assessment
records so that you could prepare your appeal? The
local review board technically might lack the authority to do anything about these, but if you know about
th em, and raise them , it may help convince the board
that you have been treated unjustly. Or, the board
might see that you have a genuine legal complaint,
and might give you some relief to head off trouble.
Don't Raise Irrelevant Points
The property tax is a tax on the value of property.
When you appeal a property tax assessment you
should focus on that point. Don't complain that your
husband or wife is ill or out of work, or that the price
of food is going up, or that the local government is
spending too much on the court-house lawn. These
things may be true , but appeals boards can't do anything about them and you may irritate them by wasting their time.
Some assessors and appeals boards do respond to
hard luck stories. If you are sure yours does, and
want to play that game, that's up to you.
TIC, NOVEMBER, 1977
by Representative Ned W. Pattison
T
he new Congressional Budget Control Process is
working. For the first time, the trend of uncontrolled
spending and inflationary deficits has been reversed.
The final figures for the 1976 federal budget provide
the first hard evidence of success with the new process. Actual government spending during the year
ended June 30, 1976, was far below the budget ceiling
adopted by Congress the year before. And the deficit
was reduced by more than 10 percent of the year before's estimate.
For the first time, Congress has acted to control
government spending. The change from haphazard to
controlled budgeting has aided economic recovery.
And it has served to make the federal budget more
accountable to the people who pay for government
programs.
Here is what the fiscal 1976 figures show:
Expenditures Revenue Deficit
(in billions)
Budget Estimate (FY'76)
$374.9 $300.8 $74.1
Actual Results (FY '76)
365.6
300.0
65 .6
Difference
-$
9.3-$
.8 -$ 8.5
This was the first effort to implement the Budget
and Impoundment Control Act of 1974. The major
provisions were used in developing the 1976 budget.
The 1977 budget will be the first one using the full
provisions of the Act. Use of the Budget Control
Process requires major changes in the way Congress
has dealt with taxing and spending in the past.
Spending Control
For the first time, as a matter of law, Congress must
pl ace a specific, binding ceiling on federal spending.
For the 1976 budget, a ceiling of $374.9 billion was
set. Even though some appropriations bills were not
passed until after the ceiling was fixed , Congress kept
its word on the limit. The result was that actual spending was $9 .3 billion below the ceiling. The deficit also
came out $8. 5 billion less than expected.
Congressman Pattison, D-29-N.Y., is chairman of the "1974
House of Representatives Freshman Class."
TIC, NOVEMBER, 1977
The old budget process made it impossible in the
past to control spending and deficit growth. Now that
the legislative branch can write its own budget, instead
of relying on the President's, Congress must be accountable for its own fiscal actions.
The way Congress used to pass budgets contributed
to unchecked spending growth. In the past, each committee worked on its own part of the budget, cutting
here, adding there and it usually ended up higher than
it started. Each of these appropriations bills was
passed separately. The total was a mystery until long
after the fiscal year started; sometimes until after it
ended! By then, it was too late to say the budget was
too high.
At the same time, tax legislation to raise revenue
for the budget was worked on separately in another
committee. These revenue bills were passed separately
from appropriations bills. In this whole haphazard
process, there was virtually no effort to balance revenues and spending. There was nothing in the old process to check the contradictory tendencies to spend
more money and at the same time to keep taxes low.
All this has changed with the new process. All
spending legislation must be passed before the fiscal
year begins. A resolution, with the force of law, must
be passed which puts a limit on spending. In the same
resolution, we must provide a floor under revenues to
ensure that tax cuts do not drive up an unmanageable
deficit.
Deficit Control
For the first time, as a matter of law, Congress must
state in its budget resolution what it expects the deficit
or surplus to be for each fiscal year. Accidental deficits resulting from too much spending and too little tax
revenue are abolished.
Deficit limitation is a completely new phenomenon.
In the last 31 years, 23 of the budgets have had deficits.
We haven't had a surplus budget since 1969 under
President Johnson. Every President in the last 31
years has accumulated a net deficit during his term of
office. The cumulative deficit has grown from $4.4
(Continued on Page 16)
7
Continued from Page 3
At the Na tional l evel
Another thought : there are more than 3 million
persons engaged in health occupations. More than
half of them are professional, technical, and kindred
workers. It suggests at once that dentists, physicians,
and other health practitioners could establish a unified , integrated approach to government, at all levels.
It would represent a more authoritative approach, and
one with greater political clout than each group alone
could command. The representatives of the dental,
medical, and other health organizations who cover
the national, state, and local governments could keep
this central health group constantly informed of major developments and trends in health programs
throughout the nation, and all such data pooled, analyzed, and distributed to the various groups.
Perhaps such groups could form a National Health
Service Assembly, devoted to maintaining and promoting sound standards of health care services, and
policing its own groups to assure ethical procedures
and conduct among its members, an objective that
surely would have public support in these days of reports of abuses in government health programs. After
all, a public-private health establishment whose everincreasing costs have reached $150 billion annually
Health expenditures':'
Fisca l year
Total
Amou,nl (in
millions)
1929 ____________ $ 3,589
1935 _____ .. _______ 2,846
1940 __________ ___ 3,883
1950 ____ .________ 12,027
1955 ____________ 17,330
1960 _______ ______ 25,856
1965 _____________ 38,892
1966 ______________ 42,109
1967 ________ _____ 47,879
1968 ______________ 53,765
1969 __________.._ 60,617
1970 _____________ 69,201
1971 -.---------- 77,162
1972 ____________ 86,687
1973 _____________ 95,383
19741 ____________ 106,321
1975 1 ____________ 122,231
19762 ... _____.. _ 139,312
Private
Public
Amount (in
millions)
% of
total
expo
$ 3,112
2,303
3,101
8,962
12,909
19,461
29,357
31,279
32,026
33.125
37,680
43,810
48,387
53,214
58,715
64,809
71,361
80,492
86.1
80.9
79.9
74.5
74.5
75.3
75.5
74.3
66.9
62.1
62.2
63.3
62.1
61.4
61.6
61.0
58.4
57.8
[Revised.
2Preliminary.
Amounl (in
millions)
% of
lola I
expo
477
543
782
3,065
4,421
6,395
9,535
10,830
15,853
20,040
22,937
25,391
28,775
33,473
36,668
41,512
50,870
58,820
13.3
19.1
20.1
25.5
25.5
24.7
24.5
25.7
33.1
37.3
37.8
36.7
37.3
38.6
38.4
39.0
41.6
42.2
$
A POWERFUL VOICE
Why it should be heard
Table A. Number and percent distribution of persons employed in health occupations by major
0
cupatioo group: United 5t tes, 1970
Health occupations
Nu er
P rcn t
distribution
TOTAL EMPLOYED IN HEALTH OCCUPATIONS ____ ._______ _________ __________________ _ __________ ____ ._.__________ ______ _
3,102.757
100.0
ProfeSSIOnal, technical, and kindred workers (in health occupations) _.__ _______ .__ .__ __ ._. ___._ ___ ._ _______ ._ ____ _._.___ _
1, 748,317
56.3
13,729
90,801
17,219
109,642
280,929
6,026
19,435
965
40,131
829,691
75,161
117 ,606
15,805
11, 164
52.230
3,211
59,823
4,749
0.4
2.9
0.6
35
9.1
0.2
0.6
0.0
1.3
26.7
2.4
3.8
0.5
0.4
1.7
0.1
1.9
0.2
119,939
3.9
35,800
84,139
1.2
2.7
Craftsmen and kindred workers (in health occupations) ____ .. ___________ ... ____ " ___ .._.___ ,, __ .... ___..... . ___ _.... ..____ __ _
53,988
1.7
Opticians, lens grinders and polishers ____ . __._.. ___ .._.... ______ ... ____...... _________ .. -................. ...___ ... _.....____..... __... ..
Dental laboratory technicians _.. _____..__ .._..... _"_____ .. __ ...._.____ _________ .. _ ______ _ _. __ _ ... ___ ... . __ ___ ... _.... _.
27.380
26,608
0.9
0.9
1,180,513
380
Ch iropra ctors ____ __ ._. ________ _____ .__ ._____________ .____ ___._ .______. ____. _.._______ _____.. ____ .._____________.__ .___.___________ .___.. _.__.. ____. ..
Dentists __ ._____ ...-__ .__ ._______ ._____ .___________ ._.____ ._....__ ....__.______ ..___...... _____________ .,___ ,, __, ... ______ ..__ ... __ _____ . ____ ... _..
Optometrists ___ ......__ __ ____ ....____ .. ____ . _.. __ .. ___ .... _______ .......____.._........ ___.. _________ ________ ....__ .... ... ____ .__._.. _..... ___.. _ _
Pharmacists .. ____________ ..._______________ .... ... .. _.__.. .. ____ .... ______ .. _____ ....__ .. __ _ _ _. _.__ ... ________ ____ _____________.... .. ___
Physicians, medical and osteopath ic ____ .. ____________ _______________ .. _____ " __ " ___ .. _-. _.. ___ ___ ...__.... .____..... __ .____
Podiatrists _________ _.._____... __ .. ___ .__________ .__ __.. ___________.. ________ ______ .. _______ . __.____._____.. _________.__________.______ .________
Veterinarians ______ . _______________ .._._______ . _____ .. ________ .. ______. ___.._... _____ .. .. _.____ . _ .___ .. _.__ . .__... _______.__._____ _. .. __ ___
HeaIth practllioners, n.e.c. __ _. ____________ _. _______ ... __ ._______ .___ .__________ . __.. ________ . ___"_._. ___ .._.__ __ . __ __________ .____ __ _
Dietitians _______ __._____ .. _________ ..________ __.__ ____________________ .__ .._______.. _______ _____________... ___ ._______ ... ______ .__________ . ________ .. __
Registered nurses _________________ . ____________ _____ _______________ ...._____________________________________..______ .________ ________ .___..___..
Therapists ..____ ._______ .____ __ ..__ ..._____.____-_ .. _____ .. .__ .. ___________ ___ . ______ .__ .. ______ . _____ __..________ ______. ___.. ____ ______ __ _ ... ___ ... ____ _
Clinical laboratory technologists and technicians ___ ._._______________ ___ ... _____ ___________ ..___ ._.__ .. _ ._.._......... _______ _
Dental hygienists _... _..._. __.. ____ .. _ .. __ .. _._ ... _.. _.... ____.___...__ ..... _.. ______ . .......... _.. ... .... ____... ___.. _ .. __
Health record technologists and technicians _..___.._..._ _____.________.__________.______________..___ _
Radiologic technologists and technicians __....... ___.... _.... _..____ ...______ .... ___ .•__ ....._. __ .__..__ ....... ___ __ ... ____ ........... .
Therapy aSSIStants . ..____ ..__. _____ .. __..._.... __ . .____ ... _____ .. ____ ._..__ ... __._ _.____ ........ _. _ ... ____ _ ...... ... ..... _ ...... __ .__ _
Health technologists and technicians, n.e.c...__ .. __ .. ____ _,, ___ . ____...... _..__ .. __ ..... __ _.__ ..._____ ._..._. _. _...... ......_____ ..
Embalmers ..______ ._....__... _______ _...___... __.. ... ____ ... ___ ...._. ..__________ .... .. _.... __ . ____ ... _.... ____ . ... . ...... ____ .. .. .
Managers and administrators except farm (in health occupations) .__ ....__.____.. __ ... _... .___.. _ .. _...._._. ___.. .... __ .. . _..
Funeral directors _______.. . __________.__ ...._"_....._...____.. __ ...___ ... _............. ___ _...___..____ " .... _....___ .. ... ....__ .___ ..__ ...
Health administrators ___ ... _... ___ ..._...___.__ .. _..... ,_.. __ . __________ __.. __... . ________ __________ ....... _____ .. _.... . --_..
Service workers (in health occupations)
~
_ __ .. ~ _ ___ '___ "_ ____________ .. .. __________ .____ . . _. __ ... _ . .. .. .
Dental assistants __..___...... ______...__________________ .. ____._..__ ........... __ .. ________ .._- ........ __ ..... _........... __.. ..
Health aides except nllrsl ng ___.... _... _. __ ........ ________.. ______ ... __.__... _______ ....... . ...._____. '" _._. _....__ ....._.. ___ __.__
Health trainees ._ ...______.._.__ ._______________._.... .. ____...____.. ___..__________ .... ____ . _ ....___ ........________________ .. _.._______ ..... __
lay m i dw i~es _____ .. ___ ..____... .. _.... _..__.... _. __ _.... _____........ _____ ...__________ __ .._~ ..... ____.... __ ..-. __ ... ____ . ._ _.. _.. ___ ._
Nursing aides, orderlies and attendants _____ ________ .. ____ ....__ .. _____-0_. _______ . . ____ _._ ....... .. __..___ _ _ ___.. __ .. _ _ .. ____ .
Practical nurses ___...___.. . .....______ ..__________ __________ ._________ _____ .. _______.. _______ .... ______... ________ ...__ .. ______.... ___ .. _._
88,175
118.907
17,655
675
717,968
237,133
Note: n.e.c.-not elsewhere classified.
Source: Decennial Census Data for Selected Health Occupations: United States, 1970. DHEW Publication No. (HRA) 76·1231.
"U.S. Dept. H.E.W.-Office of Research and Statistics.
8
TIC, NOVEMBER, 1977
TIC, NOVEMBER, 1977
2.8
3.8
06
0.0
231
7.6
merits at least a rigid self-policing program. And such
monitoring should produce excellent suggestions for
clarification and simplification of regulations and procedures and other needed improvements.
About the federal level: an increasing number of
members of the House are new, younger members,
many of whom won their seats by running on platforms dedicated to turning things around. Many have
already established effective communication with the
people they represent through conventional reports
on their efforts, questionnaires to learn constituent's
interests and support levels, district office schedules,
mobile office schedules, public meetings, intensified
individual services, and other ways.
Thus, you can more easily these days communicate
with your Congressman, giving him your views on
issues, and personalizing the legislative objectives of
your dental organizations or the objectives of the total
health community where that might be possible and
indicated.
Sure, you've got to work at this if you want to get
a hearing, and you won't get a hearing unless you
know how to get it. And this is the time when you
might have a better chance than ever of being heard,
and with profit, at every level of government!
National health expenditures" (In millions) 1976 1
Source of funds
Type of expenditure
Total
Total ________ .____ ._. __________ $139,312
Health services & supplies __ .. 131.022
Hospita I care ______.. ____ .. _ 55,400
Physicians' services ________ 26,350
Dentists' services _________ 8,600
Other professional services 2,400
Drugs and drug sundries 2 11,168
Eyeglasses and appliances 1,980
Nursing·home care __________ 10,600
Expenses for prepayment
and administration __ 7,336
Government public health
activities _________ ..... __ 3,255
Other hea Ith services ______ 3,933
Research and medical·
facilities construction 8,290
Research 2 -------. __ ....------ -- 3.327
Construction ________________ .. _ 4,963
1,673
Publicly owned facilities
Privately owned facilities 3,290
Private
Federal
State
and
local
$80,492
17,722
25,004
19.118
8,131
1,607
10,144
1,866
4.744
$39,863
36,247
21,394
4,884
288
540
550
61
3,417
$18,957
17,053
9,002
1.748
181
254
474
53
2,439
5,709
1,322
306
800
1,243
2,548
2,012
585
3,616
2,818
798
37
761
1,904
251
1,653
1,636
17
2,770
258
2,512
2,512
'Estimate.
2Prelimina ry.
';U.S. Dept. H.E.W.-Office of Research and Statistics.
9