Today at noon there will be a special meeting of the members of the Mercantile Library. The meeting has been called to cross a t and dot an i in the Library’s application to the IRS to become a modern not-for-profit corporation instead of an old-timey association. Your Internal Revenue Service is keen to see that the Library has explicitly written into its constitution and by-laws every possible assurance that the new corporation will be non-partisan and cultural, so the members in attendance will be asked to incorporate those assurances as amendments. It has been interesting dealing with your Internal Revenue Service, whose sternly judgmental apparatchiks have requested reams of proof that the Library is a library, despite their own determination years ago that the Library was in fact just that. That the Library began checking out books one hundred years before the founding of the IRS means nothing in these days of Sarbanes-Oxley terror. It is mildly interesting to wonder just what the Library might take to doing other than being a library and literary center in its new found corporate state, but we are not going to ask. These IRS people are serious in a very Orwellian way.