Actually, halloween is a great time to teach children what an Obama presidency will be like. When they come home from walking the neighborhood collecting candy, greet them at the door with shouts of “you selfish little brats, kids that live in the country don’t have the opportunity to go to so many houses and can’t collect as much candy as you.” Then reach into their bag of candy and take out half of it. In the coming weeks when they have finally eaten what was left of their candy, give them back what you took, one piece at a time. Each time you give them a piece make them beg a little, then ask them, “aren’t mommy and daddy nice for giving you free candy?” This will teach them how to grow up to be liberals.
You should also make them fill out and sign a lengthy detailed form elaborating how much of each type of candy they collected before your levy and demand that they keep a copy of that document for at least 13 years, in case you want to review their payments later and impose additional penalties and interest.