Shoe by Gary Brookins and Susie MacNelly for December 20, 2020

So that’s his bag…..

And if he doesn’t save on taxes… how else does he afford all those toys!? ;)

Only elves pay taxes….

Yes Virginia there is a Sanity Clause allowing your ex husband to have you committed!

If you believe the movie Miracle on 34th Street he originally was a resident of NYC. You can’t blame him for moving.

Hopefully his assets aren’t frozen.

You’re forgetting his off-shore accounts in Grand Cayman and Panama.

As does The Great Pumpkin. And, Sasquatch.

That’s why he left New York state

Or he could move to Florida or Texas.

… also to keep away from the madness of the rest of us humans.

Considering there is no land at the “North Pole” – what is he paying taxes on?

DEAR EDITOR: I am 8 years old.Some of my little friends say there is no Santa Claus.Papa says, ‘If you see it in THE SUN it’s so.’Please tell me the truth; is there a Santa Claus?

VIRGINIA O’HANLON.115 WEST NINETY-FIFTH STREET.

VIRGINIA, your little friends are wrong. They have been affected by the skepticism of a skeptical age. They do not believe except they see. They think that nothing can be which is not comprehensible by their little minds. All minds, Virginia, whether they be men’s or children’s, are little. In this great universe of ours man is a mere insect, an ant, in his intellect, as compared with the boundless world about him, as measured by the intelligence capable of grasping the whole of truth and knowledge.

Yes, VIRGINIA, there is a Santa Claus. He exists as certainly as love and generosity and devotion exist, and you know that they abound and give to your life its highest beauty and joy. Alas! how dreary would be the world if there were no Santa Claus. It would be as dreary as if there were no VIRGINIAS. There would be no childlike faith then, no poetry, no romance to make tolerable this existence. We should have no enjoyment, except in sense and sight. The eternal light with which childhood fills the world would be extinguished.

Not believe in Santa Claus! You might as well not believe in fairies! You might get your papa to hire men to watch in all the chimneys on Christmas Eve to catch Santa Claus, but even if they did not see Santa Claus coming down, what would that prove? Nobody sees Santa Claus, but that is no sign that there is no Santa Claus. The most real things in the world are those that neither children nor men can see. Did you ever see fairies dancing on the lawn? Of course not, but that’s no proof that they are not there. Nobody can conceive or imagine all the wonders there are unseen and unseeable in the world.

(To be continued)

(Conclusion)

You may tear apart the baby’s rattle and see what makes the noise inside, but there is a veil covering the unseen world which not the strongest man, nor even the united strength of all the strongest men that ever lived, could tear apart. Only faith, fancy, poetry, love, romance, can push aside that curtain and view and picture the supernal beauty and glory beyond. Is it all real? Ah, VIRGINIA, in all this world there is nothing else real and abiding.

No Santa Claus! Thank God! he lives, and he lives forever. A thousand years from now, Virginia, nay, ten times ten thousand years from now, he will continue to make glad the heart of childhood.

The Santa Clause is an international agreement that absolves Kris Kringle from liability for any and all damages resulting from his activities on and around Dec 25th of every year. Examples include missing shingles, chimney and fireplace damage, and product liability issues. In addition, Mr. Kringle’s clients are absolved from liability for damages resulting from his consumption of Christmas Eve snacks, alcoholic or otherwise.

It’s going to be tricky once the North Polar Ice Cap melts.