Taxman

"Taxman" is a song by the English rock band the Beatles and released as the opening track on their 1966 album Revolver. Written by the group's lead guitarist George Harrison, its lyrics attack the higher level of progressive tax imposed by the Labour government of Harold Wilson.[4][5]

This article is about the Beatles song. For the profession, see Tax collector. For other uses of taxman, see The Taxman (disambiguation).

"Taxman"
Cover of the Northern Songs sheet music (licensed to Sonora Musikförlag)
Song by the Beatles
from the album Revolver
Released5 August 1966 (1966-08-05)
Recorded20–22 April, 16 May and 21 June 1966
StudioEMI, London
GenreSoul,[1] garage rock,[2] garage psychedelia[3]
Length2:39
LabelParlophone (UK), Capitol (US)
Songwriter(s)George Harrison
Producer(s)George Martin
Audio sample
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Composition and recording

Harrison said, "'Taxman' was when I first realized that even though we had started earning money, we were actually giving most of it away in taxes. It was and still is typical."[6] As their earnings placed them in the top tax bracket in the United Kingdom, the Beatles were liable to a 95% supertax introduced by Harold Wilson's Labour government (hence the lyrics "There's one for you, nineteen for me", referring to the pre-decimal pound sterling that was worth twenty shillings).[7]

John Lennon helped Harrison complete the song's lyrics. Lennon recalled, in a 1980 interview with Playboy: "I threw in a few one-liners to help the song along, because that's what he asked for. He came to me because he couldn't go to Paul [McCartney], because Paul wouldn't have helped him at that period."[8] Lennon said he was reluctant to agree to Harrison's request, since it was "enough to do my own and Paul's [songs]", but he did so "because I loved him and didn't want to hurt his feelings".[9][nb 1] As the opening track on Revolver, "Taxman" represents the only time a UK-issued Beatles studio album opened with a Harrison song or lead vocal.

The backing vocals' references to "Mr Wilson" and "Mr Heath", suggested by Lennon, refer respectively to Harold Wilson and Edward Heath; the former was the leader of the Labour Party and the latter the leader of the Conservative Party, the two largest parties in British politics.[4] Wilson, then Prime Minister, had nominated all four of the Beatles as Members of the Order of the British Empire just the previous year.[4] The chanted names replaced two refrains of "Anybody got a bit of money?"[12] heard in take 11 of the song.[13][nb 2]

Recording began on 20 April, but this was left unused and ten new takes occurred on 21 April, the four tracks being filled that day with drums and bass, Harrison's distorted rhythm guitar, followed by overdubs of McCartney's lead guitar, Harrison's lead vocal and Lennon and McCartney's backing vocals. The ending was created on 21 June.[5]

Musical characteristics

The song is in the key of D major and in 4/4 time.[14] The recording begins before the actual song with coughing and counting (pointedly cut short, as the real count being heard in the background[14]) that McCartney described as sounds that were on the tape, and that Lennon "thought [the listeners] would like to hear".[15] The counting, sounding like a half-speed 'tape-effect' version of the brisk 'live-effect' "one-two-three-four" that opened their first LP record, has been described as an "elaborate conceptual joke" with hints of "self-mockery".[16]

The chords stress the flat VII scale degree (C-natural in the key of D major) and frequently involve a major/minor I chord (D/Dm) in the harmony, which consequently evokes either Mixolydian or Dorian modes. There is one flat-III (F chord) near the end, but unusually no V (A) chord.[14] The song is also notable musically for its use of both a 5th-string voicing of the dominant seventh sharp ninth chord to embellish the tonic D7 chord at the end of each two-line verse (at 0:12 and 0:19 secs), and a 6th-string form to create a complementary "jarring dissonance" with the lyrics in the subdominant (IV) G chord (to a G7♯9) at 1:29 (after the solo) on "Cause I'm the taxman, yeah – I'm the taxman".[17] This also accentuates the comic comparison between this "civil servant superhero" and the hero of the popular 1966 television series Batman.[18] McCartney's bass line has been considered to imitate Motown bassist James Jamerson in its active lines and glissandi (at 0:55–1:08).[19] In the third verse McCartney doubles his own pentatonic bass line while outlining the jarring Iflat7 chord in octaves (at 1:32–1:44).[19]

Rolling Stone has described the completed track as "skeleton funk – Harrison's choppy fuzz-toned guitar chords moving against an R&B dance beat", with McCartney contributing a "screeching-raga guitar solo".[20] The solo uses what musicologist Alan W. Pollack describes as "fast triplets, exotic modal touches, and a melodic shape which traverses several octaves and ends with a breathtaking upward flourish".[14] Walter Everett considers that the solo is in the same Dorian mode that Harrison had adapted for his sitar part in "Love You To".[19]

Ian MacDonald writes that, while Harrison was "rightly praised" for his composition, the track benefits from the whole group's creativity. MacDonald highlights McCartney's bass part as "remarkable" and his guitar solo as "outstanding",[4] adding of the latter: "this goes far beyond anything in the Indian style Harrison had done on guitar, the probable inspiration being Jeff Beck's ground-breaking solo on the Yardbirds' 'Shapes of Things'".[21][nb 3] McCartney recalled that he approached the part wanting to add something "feedback-y and crazy" and likened its style and attitude to early-period Jimi Hendrix.[23]

Beatles biographer Robert Rodriguez writes that although EMI engineer Geoff Emerick provided a withering account of Harrison's initial efforts to work out a solo, this was more reflective of Emerick's personality and is not borne out in McCartney and Harrison's recollections.[24] McCartney said that he was discussing his idea for the solo with Harrison, and Harrison invited him to play it on the recording.[25] Harrison said he was happy to have the song recorded for Revolver and was not fussed about who played the guitar solo.[26] He added: "I was pleased to have him play that bit on 'Taxman'. If you notice, he did like a little Indian bit on it for me."[27][nb 4]

Legacy

Music journalist Rob Chapman cites "Taxman" as an example of the Beatles' widespread influence on rock music's developments during the 1960s. He says that Harrison's guitar riff in the song "runs like an unbroken thread through the development of English psychedelia" and is also present "as a trace element in many a mod-pop mutation".[30] Writing in Rolling Stone's Harrison commemorative book, in January 2002, Mikal Gilmore recognised his incorporation of dissonance in the melody to "Taxman" and "I Want to Tell You" as having been "revolutionary in popular music" in 1966. Gilmore considered this quality to be "perhaps more originally creative" than the avant-garde styling that Lennon and McCartney took from Karlheinz Stockhausen, Luciano Berio, Edgar Varese and Igor Stravinsky and brought to the Beatles' work over the same period.[31] Revolver has been recognised as having inspired new subgenres of music, anticipating punk rock in the case of "Taxman".[32]

The omission of "Taxman", along with any other Harrison-written song, was one of the main complaints that fans levelled against the Beatles' 1973 double LP 1962–1966, released three years after the group's break-up.[33] In 1976, following the expiration of the band's contract with EMI/Capitol, the track was included on Capitol's themed Beatles compilation Rock 'n' Roll Music[34] and, defying Harrison's wishes that none of his Beatles-era songs appear, on the company's The Best of George Harrison.[35][36][nb 5]

During the 1996 US presidential election, publicity for Republican candidate Bob Dole stated that he would be using a tape of "Taxman" in his campaign rallies. This was in response to his Democratic opponent, Bill Clinton, adopting a personal anecdote from his past as a student in England, detailing how he defended Starr in a Liverpool pub brawl, as part of his campaign rhetoric.[37]

In the United States, radio disc jockeys and TV news reporters annually feature the song in the days leading up to 15 April, the date by which US income tax returns must usually be filed. Some post offices have even been known to sardonically play the song on in-house audio systems for the long lines of last-minute tax filers. In early 2002, according to musicologist Russell Reising, "one of the largest [tax] preparation companies in the United States" used a version of "Taxman" in their television commercials.[38] In 2006, Virginia State Senator and future Republican gubernatorial candidate Ken Cuccinelli introduced an amendment to make "Taxman" the state song of Virginia, stating that taxes were an important part of Virginia history. He gave the example of Patrick Henry's strong opposition to British taxation during the American Revolution. The measure did not pass.[39]

Quartz reporter Aamna Mohdin describes "Taxman" as "the mother of all tax protest songs" amid a wealth of creative works that convey "the misery of taxes".[40] A 2019 article in Tax Journal stated that the Beatles' legacy endures in the "world of tax" through the song, which had become the "karaoke favourite" of Her Majesty's Revenue and Customs, and through "the 'Beatles clause' – a targeted anti-avoidance rule aimed at preventing entertainers from converting highly taxed income to lower-tax capital receipts". While debating the merits of reintroducing supertax in the UK, the writers warned against a return to the level imposed by Wilson, which they said, in support of Harrison's contention, "wasn't a fair progressive system. It was outright theft."[41]

"Taxman" was ranked 48th in Mojo's list of "The 101 Greatest Beatles Songs", compiled in 2006 by a panel of critics and musicians.[42] In his commentary for the magazine, singer Joe Brown cited the track as a "brilliant example" of how, just as Harrison's guitar playing was often crucial in Lennon and McCartney's compositions, he was never selfish in his musicianship but was instead motivated to "get the best for the song" each time. Brown added: "everyone [is] chipping in with guitar parts and harmonies ... There's no fat at all on it. And, [it's] very funny."[42] On a similar list compiled by Rolling Stone in 2010, the song appeared at number 55, where the editors described it as "a crucial link between the guitar-driven clang of the Beatles' 1963–65 sound and the emerging splendor of the group's experiments in psychedelia".[20] In 2018, the music staff of Time Out London ranked "Taxman" at number seven on their list of the best Beatles songs.[43]

In 2015, the editors of Guitar World ranked "Taxman" at number three in their list of "The Beatles' 50 Greatest Guitar Moments". They praised the solo as "a stunningly sophisticated creation, drawn from an Indian-derived Dorian mode and featuring descending pull-offs that recall Jeff Beck's work on the Yardbirds' 'Shapes of Things'" and said that while McCartney had played lead guitar on some previous Beatles tracks, "Taxman" was when he "[came] into his own as a guitarist".[44] In 2001, when VH1 chose Revolver as its all-time greatest rock 'n' roll album, "Taxman" was among the four tracks Bill Flanagan cited to support the contention that "If pop music were destroyed tomorrow, we could re-create it from this album alone."[45]

Other versions, tributes and parodies

Harrison included "Taxman" in the set list for his 1991 Japanese tour with Eric Clapton and took to introducing it as "a very old song written in 1873".[46] He also said its message was relevant "regardless if it's the Sixties, Seventies, Eighties, [or] Nineties", since "There's always a taxman."[47] Harrison changed much of the lyric, updating the politicians to John Major, George Bush and Boris Yeltsin, making reference to VAT,[48] and including a new bridge that ended with the lines "If you wipe your feet, I'll tax the mat / If you're overweight, I'll tax your fat."[49]

"Taxman" was covered by the 1960s garage psychedelic band the Music Machine, whose version AllMusic music critic Richie Unterberger describes as "[sticking] pretty close to the original arrangement".[50] Writing for Rough Guides, Chris Ingham includes a version by avant-garde cellist Fred Lonberg-Holm in his selection of "bizarre Beatles covers".[51] Recorded in 1992 at the Knitting Factory nightclub in New York, the five-minute track contains "fiery" improvisation, according to Ingham, who deems it a "witty, intense, unsettling" interpretation.[52]

Tom Petty and the Heartbreakers played "Taxman" in tribute to Harrison at the Concert for George, held at London's Royal Albert Hall in November 2002.[53] On the 2003 Songs from the Material World Harrison tribute album, former Rolling Stone Bill Wyman contributed a version that Johnny Loftus of AllMusic views as "effective, if not particularly memorable".[54][nb 6]

Cheap Trick's "Taxman, Mr Thief", from their 1977 eponymous debut album, is an homage to the Beatles' song,[55] dealing in similar lyrical themes.[40] The Jam adapted the riff and rhythm from "Taxman" in their 1980 hit single "Start!"[47] BBC music critic Chris Jones describes it as "'Taxman' in all but name, but done so wonderfully as to negate any gripes".[56] David Fricke of Rolling Stone similarly writes that the Jam "hijacked" the original recording's key "eccentric force ... in Harrison's hydraulic-R&B rhythm guitar", but did so "with love".[57]

"Weird Al" Yankovic recorded a parody of "Taxman" in late 1981, during the height of the Pac-Man game's popularity. Titled "Pac-Man", it was included on the compilation Squeeze Box: The Complete Works of "Weird Al" Yankovic.[58] Beatallica's "Sandman" parodies "Taxman" and the Metallica song "Enter Sandman".

Personnel

According to Ian MacDonald,[4] except where noted:

Notes
  1. Author Alan Clayson writes that despite Lennon's stated reluctance, he acknowledged Harrison's role in helping him and McCartney complete "Eleanor Rigby".[10] Harrison later recalled helping Lennon "weld" together the separate musical segments that became "She Said She Said".[11]
  2. This early version was subsequently released on Anthology 2 in 1996.[13]
  3. Clayson comments that while Harrison was the most immersed in Indian music, McCartney was especially aware of market trends, and his "Taxman" solo reflected "shades of the abrasive passagework" used by Beck on the Yardbirds' hit song.[22]
  4. Although some writers have said that an edit of the "Taxman" solo, slowed down and reversed, was overdubbed onto "Tomorrow Never Knows", technological advances in the 21st century have shown this to be incorrect.[28][29]
  5. In the show Love, the guitar solo from "Taxman" was sampled in the piece "Drive My Car"/"The Word"/"What You're Doing".
  6. The song has also been covered by Junior Parker, Black Oak Arkansas, Stevie Ray Vaughan, Nickel Creek, Garrison Starr, Rockwell, Mutual Admiration Society and Power Station, among others.[49]

References
  1. Ingham 2003, p. 241: "brittle-hard soul music".
  2. The Editors of Rolling Stone 2002, p. 172: "a contagious blast of garage rock".
  3. The Editors of Rolling Stone 2002, p. 200: "Harrison's psyche-garage cruncher".
  4. MacDonald 2005, p. 200.
  5. Everett 1999, p. 48.
  6. Harrison 2002, p. 94.
  7. "How the Budget affects you: The public give their verdict". WalesOnline. 23 April 2009. Retrieved 20 July 2009.
  8. Womack 2014, pp. 888–89.
  9. Guesdon & Margotin 2013, p. 324.
  10. Clayson 2003a, pp. 201–02.
  11. The Beatles 2000, p. 97.
  12. Rodriguez 2012, p. 126.
  13. Unterberger 2006, pp. 142–43.
  14. Alan Pollack. Notes on 'Taxman' icce.rug.nl accessed 28 February 2012
  15. Gilliland 1969, show 39, track 1.
  16. Gould 2007, p. 349.
  17. Dominic Pedler. The Song Writing Secrets of the Beatles. Omnibus Press. London 2003 p440.
  18. Gould 2007, p. 350.
  19. Everett 1999, p. 49.
  20. "100 Greatest Beatles Songs: 55. 'Taxman'". Rolling Stone. Retrieved 16 December 2014.
  21. MacDonald 2007, p. 201 fn1.
  22. Clayson 2003b, pp. 97–98.
  23. Rodriguez 2012, p. 128.
  24. Rodriguez 2012, pp. 128–29.
  25. Guesdon & Margotin 2013, pp. 324–25.
  26. Ingham 2003, p. 241.
  27. Womack 2014, p. 889.
  28. Rodriguez 2012, p. 110.
  29. Guesdon & Margotin 2013, p. 325.
  30. Chapman, Rob (2015). Psychedelia and Other Colours. London: Faber and Faber. ISBN 0-57128-200-8.
  31. The Editors of Rolling Stone 2002, p. 37.
  32. Rodriguez 2012, p. xiii.
  33. Rodriguez 2010, p. 121.
  34. Rodriguez 2010, pp. 124–25.
  35. Schaffner 1978, p. 188.
  36. Badman 2001, p. 191.
  37. Clayson 2003a, pp. 430–31.
  38. Reising 2002, p. 14.
  39. Lessig, Hugh (31 January 2006). "Searching for a Song, Legislators Weigh 'Taxman'". Daily Press. Retrieved 16 August 2020.
  40. Mohdin, Aamna (16 April 2016). "You might hate taxes. But they sure do inspire some great art". Quartz. Retrieved 18 August 2020.
  41. Bull, George; Hubbard, Andrew; Shepherd, Frank (7 February 2019). "Why the Beatles' Legacy Lives On ... in Tax". Tax Journal. Retrieved 18 August 2020.CS1 maint: multiple names: authors list (link)
  42. Alexander, Phil; et al. (July 2006). "The 101 Greatest Beatles Songs". Mojo. p. 80.
  43. Time Out London Music (24 May 2018). "The 50 Best Beatles songs". Time Out London. Retrieved 11 December 2018.
  44. Scapelliti, Christopher; Fanelli, Damian; Brown, Jimmy (6 July 2015). "The Fab 50: The Beatles' 50 Greatest Guitar Moments". Guitar World. Archived from the original on 19 November 2019. Retrieved 16 August 2020.CS1 maint: multiple names: authors list (link)
  45. Reising 2002, pp. 3–4.
  46. Badman 2001, pp. 471, 473.
  47. The Editors of Rolling Stone 2002, p. 174.
  48. Inglis 2010, p. 108.
  49. Fontenot, Robert (2015). "The Beatles Songs: 'Taxman' – The history of this classic Beatles song". oldies.about.com. Archived from the original on |archive-url= requires |archive-date= (help). Retrieved 17 August 2020.
  50. Unterberger, Richie. "The Beatles 'Taxman'". AllMusic. Retrieved 17 August 2020.
  51. Ingham 2003, pp. 378, 380.
  52. Ingham 2003, p. 380.
  53. Inglis 2010, pp. 124–25.
  54. Loftus, Johnny. "Various Artists Songs From The Material World: A Tribute To George Harrison". AllMusic. Retrieved 17 August 2020.
  55. Beaujour, Tom (5 April 2016). "10 Insanely Great Cheap Trick Songs Only Hardcore Fans Know". rollingstone.com. Retrieved 16 August 2020.
  56. Jones, Chris (2008). "The Jam Sound Affects Review". BBC Music. Retrieved 16 August 2020.
  57. The Editors of Rolling Stone 2002, p. 200.
  58. Barsanti, Sam (16 February 2017). "'Weird Al' Yankovic shares his unreleased Beatles parody about Pac-Man". A.V. Club. Retrieved 16 August 2020.
  59. Winn 2009, p. 13.

Sources
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