created at Stax Studio in Memphis. Brian Epstein, the band's manager, investigated the possibility of recording at Stax, but the idea was abandoned after locals began descending on the Stax building, as were alternative plans to use either Atlantic Studios in New York or Motown's Hitsville USA facility in Detroit. McCartney later said that only "Taxman" and his own soul-inspired "Got to Get You into My Life" might have sounded better recorded in an American studio, but otherwise, the Beatles "found a new British sound almost by accident" on Revolver. The Beatles began recording "Taxman" on 20 April, but the results were left unused. Ten new takes were taped on 21 April, the four tracks being filled with Ringo Starr's drums and McCartney's bass and Harrison's distorted rhythm guitar, followed by overdubs of McCartney's lead guitar, Harrison's lead vocal, and Lennon and McCartney's backing vocals. Beatles biographer Robert Rodriguez writes that although EMI engineer Geoff Emerick provided a withering account of Harrison's initial efforts to work out a solo, this was more reflective of Emerick's personality and is not borne out in McCartney and Harrison's recollections. McCartney said that he was discussing his idea for the solo with Harrison, and Harrison invited him to play it on the recording. Harrison said he was happy to have the song recorded for Revolver and was not fussed about who played the guitar solo. He added: "I was pleased to have him play that bit on 'Taxman'. If you notice, he did like a little Indian bit on it for me." The chanted names of Wilson and Heath replaced two rapidly sung refrains of "Anybody got a bit of money?" heard in take 11 of the song. The intro – a spoken "One, two, three, four" – was added during an overdubbing and mixing session on 16 May. The song's ending was created on 21 June. This consisted of the section containing the guitar solo being spliced onto the end of the recording, replacing a formal ending after Harrison's final vocal line, and continuing into a fadeout. Composition The song is in the key of D major and in 4/4 time. The recording begins before the actual song with coughing and counting (pointedly cut short, as the real count being heard in the background). The counting is delivered by Harrison in a "grim, miserly voice", according to Beatles biographer Jonathan Gould, and contrasts