Taxing Work

Conductor Hugh Ross turned to the Tanglewood Choir and gave an incisive downbeat. Moderate, mezzo forte crescendo, basses and then tenors intoned the first portentous words: "Who must file." Sixty young voices joined in the first performance of a modern madrigal called Lament for April 75. Its lyrics: excerpts from the U.S. income-tax instructions.

The music followed the text with the eagerness of a revenue officer: now glorious in a joyous sunburst at the words "United States," now pinched at the mention of old age, now prattling giddily about estimated taxes and exemptions. A quintet reached heights of eloquence as it dwelt antiphonally on the words: "You can deduct your mother-in-law," only to be interrupted by the full chorus in a biting "But!", which led into more fine print, misterioso:

In the case of children who are residents of the Republic of the Philippines, Or were legally adopted by servicemen before July five, nineteen forty-six Consult your Internal Revenue office.

Finally, the chorus ended the piece pomposo assai: "After hearing these instructions, you should be able to prepare your own return--unless you have complicated problems."

This charming ditty was written by a man. who might well be emotionally aroused by tax matters--a retired financier. He is Brooklyn's Avery Claflin, 57, president until last year of Manhattan's French American Banking Corp. A onetime pupil of French Composer Erik Satie, and himself the composer of three operas, Claflin had settled back into a comfortable life of composition last January when he was interrupted by the impending tax-filing date. He spent six weeks making out the forms for his large family. "When you are working with words over and over again," says he seriously, "anyone of musical bent is struck by their melodic line. Strangely enough, the instruction book that came with the tax forms has a melodic line. So I went to work setting an excerpt to music."

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