March 27, 1992

DANIEL BARSHAY has a deceptive walk. With no evidence of strain, he glides along in the passing lane of million-footed Manhattan's high-speed sidewalks. It is the walk of a man who believes that his feet, wherever they are pointed, are taking him toward a delightful surprise. It is the walk of Walt Whitman. For 13 years, Mr. Barshay has been absorbing the poet's persona as his full-time job. The transformation is more or less complete. Its public dimension is the one-man show that Mr. Barshay performs before diverse audiences across the country. In May he will bring it to New York City as part of the two-and-a-half-month celebration, organized by the Museum of the City of New York, that began yesterday on the 100th anniversary of Whitman's death.

Releasing the J.F.K. Files Trying to quell suspicions fanned by the movie "J.F.K.," lawmakers proposed releasing almost all files on the Kennedy assassination. Page A14. 5 Found Slain in Queens Three women and two men were found shot to death in a private house in Cambria Heights. The police have no motive for the killings. Page B1. Rethinking the Sales Tax With the recession, officials in the region are re-examining their dependence on the sales tax, finding it an unreliable revenue source. Page B1. A Painting With a Past After its origin was questioned by dealers and auction house experts, a painting was withdrawn by Sotheby's from a sale next week. Page C3.

In the 1980's, when conspicuous consumption was elevated to an art, county and state governments around the New York region enjoyed a spectacular stream of revenue from sales taxes, with receipts routinely rising more than 10 percent a year. But when the recession hit, that stream slowed to a trickle, contributing to fiscal crises in Hartford, Albany and Trenton. In New York, for example, where sales taxes bring in about a fourth of the state's revenue, state sales-tax receipts fell $323 million between 1990 and 1991, to $5.4 billion.

The adult mammalian brain, long thought to be incapable of repairing itself, possesses a pool of immature cells that can be coaxed to divide into new nerve tissue, scientists have found. The discovery is the first compelling evidence that the adult brain retains the potential to generate fresh nerve cells, a talent ordinarily limited to the embryo. Although the result is extremely preliminary and is still limited to experiments on mice, many scientists said it had broad implications for the treatment of neurodegenerative diseases like Alzheimer's, Parkinson's and Huntington's, as well as spinal cord injuries.

Step into Dwight W. McGuirk's Ford showroom these days, and he will tell you that like lots of auto dealers his mark-up over invoice is $500 at most and sometimes as little as $200. The number is so small -- and sales have been so slow lately -- that it is a monthly scramble for Mr. McGuirk to finance the $3 million worth of cars and trucks on his lots, pay his three salesmen and keep the roof over his showroom from leaking. In fact, he cannot do it all even though what he pays for his cars and trucks is slightly less than the much talked about "invoice price" that many car buyers believe is the dealer's cost. His profit margin can pay the salesmen, but there has not been enough to fix the roof as well. When it rains hard, the water trickles onto a patch of plastic draped on the hood of a blue Taurus sedan parked near the American flag.