How The Federal Cabaret Tax Of 1944 Killed The Great Swing Era

For fifty years I thought the end of the Swing and Big Band eras was simply a result of the evolution of popular culture in a nation well-known for reinventing itself. Though my wife and I were toddlers when those eras ended, we both came to embrace the music and enjoy it to this day. How stunning it was for me to learn  today that this music did not die a natural death. It was killed by something called the Cabaret Tax of 1944.  Given a federal government desperate for revenue following World War II and the astounding success of the cabaret industry since the mid-1930's, it's reasonable to see ballrooms with their dancing, orchestras and alcohol as a tax target. So desperation on the part of the government led to a 30% tax on cabarets in 1944. The industry wobbled for three years, bearing its tax burden and other issues involving unions and music rights, then died like a goose, along with the golden eggs, in 1947. A few bands survived, but most were broken up, often reforming into smaller groups that played non-dance music. The Age of Bebop was upon us. There's superb music there, but I'd say 99% of Americans today wouldn't know Bebop if it hit them in the ears.

And what is to be learned from all of this? It's always a good lesson to remember that actions have consequences, especially when a government goes looking for money when money is tight. This afternoon, while panicked Cypriots try to empty their bank accounts before their government confiscates the cash, you can bet there are more than a few Americans wondering if our "leaders" s had the nerve to try confiscation here.

There's no doubt we've come a long way from the Founding Fathers's intentions of a citizenry shaping a government. Thanks to our friends at Instapundit, here's your link to the story of how our government tax policy unintentionally destroyed a multi-billion dollar industry that was enjoyed by millions of Americans. Be sure to click on the "cabaret tax" hyperlink in the fourth paragraph to be taken to a 2010 article that provides more information on the story.

For your enjoyment, here is Benny Goodman's band at Carnegie Hall in January 1938, one of the most important musical events in the U.S. in the 20th century. Piano improv at the end always leaves me speechless. BTW this recording has never been out of print since its issue in 1950.

If you didn't tap your feet, you need to see a doctor stat!