"The Tax Evader"

I have been looking a lot at Felix Vallotton's use of black and white, and have done a series of drawings in this vein recently. This one is a bit of a jab at Jacques Tardi's rants against the death penalty (which of course wasn't so long ago abolished in France since he did those comic strips featuring the guillotine...) I figured my characters to be cheering. Well, maybe tax evasion would be the only crime left still punishable by Madame Guillotine in their world. We'll see...