The Democrats believe that if God did not want them to raise taxes, He would not have created the Internal Revenue Service.

Chair lifts need to be in some places so that we can get to wonderful views without having to hike to them.

Nobody is excused from the excellence trend. Babies are not excused. Starting right after they get out of the womb, modern babies are exposed to instructional flashcards designed to make them the best babies they can possibly be, so they can get into today's competitive preschools. Your eighties baby sees so many flashcards that he never gets an unobstructed view of his parents' faces. As an adult, he'll carry around a little wallet card that says "7x9=63," because it will remind him of mother.

Don't get me wrong. I like Disney World. The rest rooms are clean enough for neurosurgery, and the employees say things like "Howdy, folks!" and actually seem to mean it. You wonder: Where do they get these people? My guess: 1952. I think old Walt realized, way back then, that there would eventually be a shortage of cheerful people, so he put all the residents of south western Nebraska into a giant freezer with a huge picture of Jiminy Cricket on the outside, and the corporation has been thawing them out as needed ever since.

Have you noticed that whatever sport you're trying to learn, some earnest person is always telling you to keep your knees bent?

Today's scientific question is: What in the world is electricity? And where does it go after it leaves the toaster?

Every year I write a tax advice column and I used to always make fun of that. One year, one of my favorite IRS commissioners, I think his name was Roscoe somebody, wrote that one of the most often-asked questions by taxpayers was, "How can I contribute more?" Well, I tell ya, ol' Roscoe's really been doing situps under parked cars again. I've heard a lot of people ask a lot of questions about taxes, but I never heard anybody say, "How can I, the ordinary person, send more money for no reason?"