Publisher's Notes

• FACULTY REGISTRY: REASON has received a number of additions and corrections to REASON'S FACULTY REGISTRY, a listing of university faculty members who teach courses of interest to libertarians. The initial listing was published in January and contains the names of well over 200 faculty members (not all of whom are themselves libertarians). We invite REASON readers to continue to submit additional names, for publication later this year. Limited quantities of the January issue are still available at the cover price of $1.00.

• REASON IS GROWING: This month's issue is being sent to more than 8000 paid subscribers in the United States and abroad. We are grateful for the enthusiastic support from our readers, and hope that you will continue to help us grow by turning your friends, relatives and teachers on to REASON.

Readers interested in helping support REASON's promotion campaign to reach nonlibertarians are invited to become REASON ASSOCIATES. All REASON ASSOCIATES receive a wallet-sized membership card, a handsome membership certificate, a free copy and the initial issue of REASON PAPERS and a free one-year REASON gift subscription (for the person or institution of your choice, e.g., your favorite library). In addition, Regular Members ($25/year) receive a free autographed copy of the Reason Press paperback edition of John Hospers' LIBERTARIANISM, while Supporting Members ($50/year) receive an autographed hardcover edition of LIBERTARIANISM. For Sustaining Members ($100/year), REASON ASSOCIATES provides an exclusive bound edition of Volume 3 or Volume 4 of REASON Magazine. If you have been considering joining REASON ASSOCIATES, or would like to renew your membership, send in your check today!

• LIBERTARIAN CONGRESSIONAL RATINGS: An extremely useful vote analysis of Congressmen from a libertarian perspective (no Virginia, it's not the same as ACA, ACU or the John Birch Society ratings) has recently been published. Authored by Eric Scott Royce, the ROYCE REPORT analyzes votes of every Senator and Congressman on 25 key issues. Copies of the ROYCE REPORT are available for $1.50 each from Libertarian Information Service, P.O. Box 31638, Aurora, CO 80011. Also of value is ROYCE-ROTHBARD REPORT, an expanded rating system for U.S. Senators, which analyzes the voting records of each Senator on 38 issues. Compiled by Murray Rothbard, the expanded version also rates Senators by categories, from "Very Good" to "Super Bad." Highest scoring Senators are two freshmen, Bartlett (R., Okla.) and Scott (R., Va.), and the absolutely worst of all is Scoop Jackson (D., Wash.). Honors for best libertarian voting record in the House in 1973 go to H.R. Gross (R., Iowa). who outdistanced the somewhat disappointing record of libertarian freshman Congressman Steve Symms (R., ld.) (see REASON's exclusive interview with Symms in last month's issue, copies still available at $1.00 each.) The ROYCE-ROTHBARD REPORT is contained in the December 1973 issue of the LIBERTARIAN FORUM, edited by Dr. Rothbard. The LIBERTARIAN FORUM is available by subscription for $8 per year from P.O. Box 341, Madison Square Station, New York, NY 10010.

• NIXON'S TAXES: Representative Charles A. Vanik (D., Ohio), expressed concern about a "widespread intention to follow the pattern of the President of the United States with respect to income taxes." As reported in the LOS ANGELES TIMES on January 18, 1974, Vanik stated, "If the President can get away with it, other citizens feel they have an equal right to stretch their deductions, to stretch their exemptions, to stretch their write-offs. If the Treasury is to avoid a disaster [involving a loss of billions of dollars of tax revenue] by April 15, it must immediately clear up the issue of the President's taxes." As a result of what Vanik termed Nixon's "unfortunate example," Vanik believes that "the voluntary [sic] income tax system…is now being threatened to the peril point."

Also of interest in connection with Nixon's taxes was the statement of his accountant, Arthur Blech, who indicated that he could have "picked up $10,000, $15,000, $20,000 more in expenses" that weren't claimed, but did not do so "because of the conservative nature of the work I tried to do.…Because the line was not black and white. The line was gray." However, Michael Skigen, a CPA who examined Nixon's tax returns in detail reported in a penetrating article, "Second-Guessing Mr. Nixon's 1040," WALL STREET JOURNAL, January 2, 1974, that he "found a good deal more gray than Mr. Blech apparently did," and that Nixon's taxes should have been substantially higher "if the President had been treated by the IRS like an ordinary taxpayer."

From a libertarian perspective on tax reform, we suggest the watchword should be "Expand tax loopholes—all of them—for everyone, except politicians who derive their official salary by means of compulsory taxation."

• COMING NEXT MONTH: REASON's April issue will feature articles discussing IBM and its antitrust problems, focusing on the effects of antitrust regulation in the computer industry. Also included will be Murray Rothbard's Viewpoint and other lively features.