Death and Taxes

In Short

This narrative follows Jerry Masterson, an impoverished artist facing the demolition of his home and a mounting tax debt. His luck shifts when he befriends Captain Wully MacGreggor, a ghost who haunts the attic, and a troupe of other-worldly spirits. As the ghosts interfere with his art, his love life, and his finances, Jerry finds his fortunes unexpectedly reversed. A whimsical meditation on the absurdity of societal conventions and the value of imagination, it remains a charming, light-hearted look at how the "unreal" can solve very real human problems.

The Story

Jerry Masterson is a painter living in an old lighthouse that is slated for demolition by a city council obsessed with bookkeeping and progress. Facing eviction and financial ruin, Jerry finds his solitude interrupted by the arrival of Captain Wully MacGreggor, a ghost who is as concerned about the lighthouse's destruction as Jerry is. Wully introduces a strange, invisible domesticity to Jerry’s life, including a spectral cat named Gertrude, and promises to help Jerry gain the financial stability needed to save his home.

While Jerry frets over his unrequited love for Heather Higgins—a young woman from a prominent local family—Wully and his spectral friends begin to meddle. The spirits “touch up” Jerry’s lackluster paintings, adding a bizarre, imaginative quality that catches the attention of high-end art critics. Simultaneously, the ghosts engage in a series of pranks against Heather’s pompous suitor, the banker Wesley Tatom. When Jerry discovers a letter from an art festival informing him that his paintings have sold for substantial sums, his financial worries vanish, allowing him to settle his debts and approach Heather with new confidence.

The final confrontation occurs at the Higgins residence, where Jerry finds himself competing with the wealthy, conventional Tatom. As Wesley dismisses Heather’s creative ambitions, the unseen spirits intervene, physically dismantling Wesley’s clothing and undermining his arrogance. Jerry seizes the moment to propose to Heather. The story concludes with a look at their future: they become a successful creative team, with Heather writing stories about the supernatural creatures they once met and Jerry illustrating them. They live a life of domestic respectability, though they remain the sort of people who warn their children to be careful where they sit so as not to disturb the invisible cat.

How It Unfolds

The council’s decree Jerry Masterson fails to prevent the condemnation of the picturesque lighthouse that serves as his home and studio. Despite his pleas to the City Council, the lure of tax revenue and the necessity of repairs lead the local government to authorize the building's destruction.

A spectral roommate Despondent, Jerry encounters Captain Wully MacGreggor, a ghost who is as distressed as Jerry about losing his haunt. Wully asserts his presence, demands a drink, and begins to organize Jerry’s chaotic life while offering to help him find success.

The invisible touch While Jerry sleeps, the ghosts—including a talented spirit named Junior—apply their own artistic flair to Jerry’s canvases. These altered works garner immediate, ecstatic praise from critics, and the paintings sell for prices that allow Jerry to pay his tax liens.

The battle for affection Jerry seeks to win over Heather Higgins, but he faces competition from the wealthy, judgmental Wesley Tatom. The spirits, ever loyal to their landlord, deploy their unique talents to ridicule Wesley and expose his stuffy lack of imagination.

A new beginning With his artistic career flourishing and his rival defeated by a spectral prank, Jerry secures Heather’s hand in marriage. They transition into a successful life of literary and artistic collaboration, grounded by the steady income of their creative work.

The People

Jerry Masterson is a "dreamy-eyed" artist who lacks the commercial edge required to succeed in his small town. He is initially defined by his insecurity and his belief that he is a failure, but his interactions with the supernatural force him to trust in his own vision.

Captain Wully MacGreggor is a boisterous, cigar-smoking ghost who serves as Jerry’s catalyst for change. He is motivated by a desire to keep his home and a genuine affection for Jerry, which he expresses through meddlesome but effective assistance.

Heather Higgins is a woman caught between her family’s "Covered Wagon" traditions and her own creative impulses. She begins the story as a skeptic but finds her life and values completely upended by her encounters with the ghosts and her growing love for Jerry.

Wesley Tatom is the embodiment of the town’s stuffy, materialistic values. He views the world through a business ledger, and his inability to appreciate the imaginative or the inexplicable makes him the perfect foil for Jerry and the ghosts.

In Its Own Voice

"For two hours, sentiment battled hotly with double-entry bookkeeping."

This sentence characterizes the mundane, frustrating meeting at the City Council where Jerry first tries to save his home.

"The financial burden is too great for our metropolis of less than fifteen hundred souls."

The mayor uses this bureaucratic justification to dismiss Jerry’s plea, highlighting the tension between local pride and economic reality.

"I've been saving it till I sold a canvas."

Jerry admits this to the ghost, revealing the precariousness of his life as an artist before his fortunes turn.

What It's Really About

At its core, the book explores the friction between the unimaginative, orderly world of "taxpayers" and the messy, creative world of the artist. It poses a gentle argument that a life lived strictly by the numbers is an impoverished one. By weaving the supernatural into the fabric of a small, conservative town, the author suggests that the "spirits" of imagination—whimsy, invention, and creative passion—are not mere delusions, but essential components of a thriving life. The story questions the value we place on status and ancestry, ultimately suggesting that real worth is found in our ability to embrace the unexpected and the "other-worldly" beauty that hides just beneath the surface of the everyday.

Why Read It Today

This book is a delight for anyone who enjoys mid-century, light-hearted fantasy. Reading it feels like stepping into a brisk, imaginative afternoon; the prose is crisp, conversational, and carries a jaunty, optimistic rhythm that makes it easy to digest in a single sitting. Fans of character-driven, whimsical humor will find the interplay between the grounded, struggling Jerry and the rowdy, scotch-drinking Captain Wully particularly amusing.

However, readers should be prepared for some of the period's conventions. The dialogue reflects the mid-century sensibility of its publication, including some archetypal character tropes regarding "Indian princesses" and "werewolves" that are presented with a playful, if dated, casualness. If you are looking for complex, modern world-building, you may find the spirits’ antics a bit thin; they are essentially magical plot devices meant to facilitate a happy ending rather than provide deep lore. Yet, the heart of the story—the idea that even a struggling artist can find success by trusting in the "haunting" quality of their own vision—remains as relevant as ever. It is a warm, unpretentious story that leaves you with a quiet, lingering hope that perhaps the world is a bit more magical than the tax assessors would have us believe.