In 1933, the state of Utah adopted a sales tax.
On November 20, 1936, Anne and Roy Tygesen of Utah welcomed a baby boy.
Mr. Tygesen brought “a cigar box full of coin” to the hospital in Salt Lake City.
“This is to pay for the hospital room,” he announced.
“Every time we paid a sales tax we put the change in this box.”
Hospital attaches counted 69 dimes, 320 nickels and 1,302 pennies.
Mr. and Mrs. Tygesen are searching for a name suggestive of Utah’s 2 per cent sales tax.
They name they chose was Penny, but it was only a nickname. The baby’s official first and middle names were Jasper Penroy — “Penroy” evidently a combination of Penny and Roy. (Two of Penny’s four siblings also had Roy in their names: Roy, Jr., and RoyAnne.)
Penroy went on to have at least six children, one of whom was a girl named Penny.
- “Obituaries.” Daily Herald [Provo] 6 Aug. 1973: 4.
- “‘Sales Tax’ Baby Is Born in Utah.” St. Petersburg Times 21 Nov. 1936: 10.
- “‘Sales Tax’ Baby Named.” St. Joseph News-Press 22 Nov. 1936: 12A.