I wonder if the Beatles knew they were signing about the decline of the Swing Era in "Tax Man?" Like most folks, I just assumed the birth of Rock & Roll led to the demise of Swing. While there is no doubt it was a contributing factor, I found an article on TaxProf Blog (how I got there I do not remember) indicating that taxes also helped kill Swing. It seems that a 1944 cabaret tax imposed a 30% excise on all establishments that served food or drink and allowed dancing. Clubs that provided music to which no one danced were exempt. Ever wonder why jazz went from Swing, which is dance music, to Bebop, which is not? Blame (at least in part) Uncle Sam.