Columnist Frederick C. Othman (1905-1958) wrote about the tax and its impact on consumers and handbag manufacturers. Despite employing his trademark sarcasm in the 1947 article below, Othman was clearly stating that women's handbags were as much of a luxury as men's pants. That is, not at all. Citing a woman's supposed fear of looking lumpy to make that point wouldn’t be acceptable today, but it’s true that only a small percentage of 1940s women's dresses were made with pockets. Even 1940s dresses that did have pockets weren't roomy enough to hold the entire contents of a purse.
13 Jun 1947, Fri Star-Gazette (Elmira, New York) Newspapers.com