Members of the neighborhood’s animal kingdom have become my dependents. Does this make birdseed tax deductible? Is pet acupuncture covered by ObamaCare? My latest column in the Star.

Each New Year brings renewed opportunity for sober reflection and frank self-assessment. And one particularly problematic personal shortcoming stood out during this year’s mirror-gazing: I’ve made far too many of God’s creatures dependent upon my efforts.

The problem is most pronounced in my dealings with the animal kingdom. Regular readers of these scribblings may recall my beloved but brain damaged Tibetan Spaniel, my uncontrollably hyperactive mini-Aussie, and my criminal mastermind of a cat.

Each time I return home, I am accosted by all three in the cramped entryway even before I can slip my body through the door. They lunge with paws outstretched and mouths open, demanding instantaneous feeding and rapt attention. Well, the Tibetan doesn’t really demand, and he couldn’t quite muster a lunge. He just bumps around randomly in all directions like one of those robotic vacuum cleaners, hoping he’ll run into me, then wedges himself against the door so I can’t open it without clunking his head — earning himself the fond nickname among my visitors of “Doggie Doorstop.”

Neighborhood pets not my own nonetheless seek my patronage, frequently presenting themselves at my doorstep requesting assistance in locating their owners. Even some baby bunnies converge on my front porch each spring, requiring temporary daycare while waiting for their irresponsible mothers to collect them at dusk.

Other representatives of the local wildlife community have declared themselves my dependents, from the songbirds and the squirrels to the homeless cats who chase them. Unfortunately, the following expenses are not tax-deductible on Form 1040 Schedule A: wild bird food, Nyjer seed, hummingbird nectar, the latest anti-ant and squirrel-resistant birdfeeders, nuts for the squirrels, “natural” repellent for the ants, microwave pads to keep a feral cat warm on a freezing night, and sterile gauze and disinfectant to treat a bite sustained while placing a feral cat on a heated pad.

And where is my tax credit for the following: dog food, cat food, the new cat food because the cat woke up today and decided to stop eating the old food, heartworm medicine, de-worming formulas, flea and tick protection, MRI’s, X-rays, anal gland clearings, and newfangled fur removal products? If corporations can deduct employee training and health insurance, why can’t I deduct dog training classes, cat psychologists, pet acupuncturists, and anxiety-taming Thundershirt purchases?

A creature needn’t be in-residence to demand that I snap-to. One red breasted hummingbird travels from the west side of the house to the north whenever the feeder is empty, buzzing my kitchen window and staring me down until I refill it. I recognize that noted hummingbirdologists and representatives of the Nature Channel might doubt whether a birdbrain is capable of this level of thoughtful planning and execution, but as my grandmother used to say: “I know what I know.”

Her tendency toward firmly-held knowledge without regard to actual fact is a genetic trait I seem to have inherited. I know, for example, that God sends me insane pets because I am a spinster with the time and inclination to care for them, while couples busily raising actual human children might regretfully consign such four-legged unfortunates to the pound or the afterlife. I also know that animal shelters use the same system, entrusting the crazed, drooling, sensitive-skinned, barking biters with irritable bowel syndrome to us singletons, while gifting the even-tempered, un-finicky, trainable, non-shedders to families with children.

I hold other unsupported but unshakable beliefs. I believe that my friend Joan can cause it to rain. I believe that by washing my car, I can cause it to rain. I believe that God sometimes makes it rain on my birthday just to mess with me. And I firmly believe that God is not going to finish me off until I’m happy, rich, thin, in love, or some combination of all four.

I also, apparently, hold the unconscious but equally baseless belief that if I take care of nature’s creatures in need, the universe will take care of me. Time will tell, but so far, the universe has greeted my efforts with a resounding silence, accompanied by a plethora of bills payable and Petco rewards points.

Still, what can you do when a critter comes calling with soulful eyes, a growling tummy and a Ph.D. in the exploitation of human weakness? A recent study suggested that a cat’s cry was genetically engineered to sound like a human baby’s in order to trigger our protective instincts. I believe that the cat’s personality has been genetically engineered to make us feel inferior, like math prodigies, swimsuit models, and members of the British royal family.

I’ll doubtless end up spending my fortune maintaining my own little eco-system, living out my dotage escorting squirrels across the street, broadcasting predator warnings to baby quail, and transporting spiders, flying bugs and rainfall-stranded worms to safer territory.

And I will always believe that God recognizes and appreciates human kindness toward innocent animals, and that He or She maintains a particularly unpleasant place in Hell for animal abusers, despite a total lack of evidence to support such a theory. Because I know what I know.

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