This strip was originally published in the newspapers on December 9, 1992.

Calvin writes to Santa, asking why his operation is at the North Pole. He wonders if it's cheap elf labor, lower environmental standards, and tax breaks. He wonders if that's the example Santa wants to set. Calvin tells Hobbes he's trying to put Santa on the defensive before he considers how good Calvin has been.

This strip was also published in the following book:

Homicidal Psycho Jungle Cat on page 26
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