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The object in this photograph is a wood shop project constructed by Howard J. Cutter, and his fellow students, in  the Redwood City High School graduating class of 1930.  His instructor, Mr. Carver, also worked part time at the Redwood City Lumber Co. as the night time janitor. Each evening Mr. Carver swept up all of the refuse from the workings in the lumber mill during the day.  Beginning in 1903 he was allowed by the owner of the lumber mill, Mr. Sawyer, to carry off any scraps of redwood for use by his students, for which Mr. Sawyer reported a very substantial “donation” and tax deduction to the IRS at the end of each fiscal year.

This practice continued for 27 years at which time the IRS, coincidentally, conducted an audit of the books of the lumber mill.  It was revealed that Mr. Sawyer had falsely claimed accumulated deductions amounting to $123,459.38!  Well, the IRS prosecuted the fellow, of course. As the lumber industry had declined severely over the intervening 27 years, Mr. Sawyer did not have the ready cash or assets to repay the sum. The judge presiding over the case, The Honorable R.T. Whitleman, declared that Mr. Sawyer should serve a term of imprisonment in a fashion suitable to the crime.

Therefore, the judge ordered that the students of the wood shop class construct a prison cell made of the wood remaining at the lumber mill in which Mr. Sawyer would be incarcerated for a period not less than 26 months. After the offending man had completed his term the cage was donated to the Smithsonian Institute in Washington D.C. as a tribute to the students of the wood shop class of Redwood City High School. The cage survives as a constant reminder to citizens of one simple, important fact:  Don’t deduct scraps when you pay your tax.