[Footnote 1: Carl Knies.]
The aim of every good government is to distribute its burdens of
taxation, as well as its benefits, fairly and equitably among its
citizens. It is the duty of every citizen to assist in the realization
of this aim, by an intelligent, honest and disinterested vote. Equality
of taxation means equality of sacrifice. Each person should contribute
towards the support of the government in proportion to his means and the
benefits enjoyed. It is the duty of every citizen, first to see that
just and expedient tax laws are passed, then to pay his proper
proportion, and lastly, to see that his neighbors likewise contribute
their share. To obtain an equitable system of government revenue and
expenditure has been the great motive force which, in the past, has
urged the people forward in their efforts to secure popular forms of
government.
The power to tax is legislative, and, according to our theory, can be
exercised only by representatives directly elected by the people. The
refusal of England in the last century to extend this principle of "no
taxation without representation" to her colonies in America, lost her
these possessions. A government to be stable and efficient must possess
adequate powers for the collection of its revenue. The miserable
condition to which the old Confederation was reduced by reason of the
inadequacy of its powers in this respect, has already been discussed.
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