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  • The reason Elmer screwed up deducing the taxes on his second telegram; first, there's probably "Hidden Taxes" to factor in. Second, he's an idiot. He probably just didn't do the math right.
    • Not to mention the whole joke being that Elmer was getting screwed out of his money by the government. After listing dozens of trivial taxes, a sneaky "miscount" just to steal the rest (and a small bit of Elmer's own money) fits in perfectly with the gag.

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