Superman #114 (1957)
Superman #114 is an issue of the Superman series from DC, released July 1, 1957. Written by Otto Binder with artwork by Wayne Boring. This page represents the regular first-print edition.
THE SOUNDPROOF SUPERMAN Superman's crime-fighting is inhibited by the fact that a tremendous explosion in an enclosed place has increased the acuity of his hearing so much that every sound is painful to him. THE MAN WHO DISCOVERED SUPERMAN'S IDENITY A mentalist claims to have telepathically learned Superman's secret identity and offers it to a gangster, for a price. SUPERMAN'S BILLION-DOLLAR DEBT An IRS agent approaches Superman and informs him that he owes $1,000,000,000 in back taxes, which he must pay up, or go to jail.
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