Comic Title: Superman #114
Publisher: DC (National Comics Publications, Inc.)
Address: 480 Lexington Avenue, New York, NY
Cover Date: July 1957
Approx. On Sale Date: May 9, 1957 Copyright Date May 7, 1957
Source: Library of Congress, Periodicals 1957
Until 1958 DC did not report actual on sale dates to the copyright office
The publication dates listed in LoC records are NOT release dates.

Frequency: Monthly, with the exception of April, June, Oct., and Dec.
Cover Price: $0.10
Page Count: 32
Editor: Mort Weisinger

Title: "Superman's Billion-Dollar Debt"
Pages: 8

Feature(s):
Superman (of Earth-2)

Writer: Otto Binder
Penciller: Wayne Boring
Inker: Stan Kaye

Feature Character(s)

• Superman (last appearance in Superman #105; next appearance in Wonder Woman #94)

Other Character(s)

• Jason Hawker (his office door says "James Hawker"; a IRS agent; no further appearances)
• Hawker’s boss (no further appearances)

Comments:
This story was recycled in the third story of Superman #148. That story contained several references to characters which existed on Earth-1. Therefore it can be concluded that this story takes place on Earth-2.

Synopsis:
Superman is approached by IRS agent, Jason Hawker because the Man of Steel has never paid taxes. Superman claims that because he gives all of his income to charity he should be exempt, but Brand tells him that he can only claim a maximum of 3000 dollars for charity. Calculating his debt, Brand tells Superman he has 24 hours to raise one billion in back taxes.

Superman flys all over the world searching for valuable treasure. While he finds a lot, fate works against him as in each case the treasure is destroyed or needed elsewhere.

With the time limit expired Superman gives Brand a check from the Bank of Krypton for a billion dollars. Brand won’t accept the check, but his boss comes in and explains that Superman can claim deductions for each dependent, and since everyone in the world is considered dependent upon him, Superman has enough deductions so that he doesn’t owe a dime.