The right to own is the mark of a free man. The slave is a slave simply because he is denied that right. And because the free man is secure in the possession and enjoyment of what he produces, and the slave is not, the spur to production is in one and not in the other.

It is interesting to note that in nearly all the economics courses it is taught that the income tax is the proper instrument for the regulation of the country’s economy; that private property is not an inalienable right (in fact, there are no inalienable rights); that the economic ills of the country are traceable to the remnants of free enterprise; that the economy of the nation can be sound only when the government manages prices, controls wages, and regulates operations. This was not taught in the colleges before 1913.

Freedom is essentially a condition of inequality, not equality. It recognizes as a fact of nature the structural differences inherent in man — in temperament, character, and capacity — and it respects those differences. We are not alike and no law can make us so.

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The income tax completely destroys the immunity of property. It flatly declares a prior right of the State to all things produced. What it permits the individual to retain is a concession to expediency, not by any means a right; for the State retains the liberty to set rates and to fix exemptions from year to year, as its convenience dictates. Thus, the sacred right of private property is violated, and the fact that it is done pro forma makes the violation no less real than when it is done arbitrarily by an autocrat.

Income taxation appeals to the governing class because in its everlasting urgency for power it needs money. Income taxation appeals to the mass of people because it gives expression to their envy; it salves their sense of hurt. The only beneficiaries of income taxation are the politicians, for it not only gives them the means by which they can increase their emoluments but it also enables them to improve their importance. The have-nots who support the politicians in the demand for income taxation do so only because they hate the haves; although they delude themselves with the thought that they might get some of the pelt the fact is that the taxing of incomes cannot in any way improve their economic condition. So that, the sum of all the arguments for income taxation comes to political ambition and the sin of covetousness.

Since the State thrives on what it expropriates, the general decline in production that it induces by its avarice foretells its own doom. Its source of income dries up. Thus, in pulling Society down it pulls itself down. Its ultimate collapse is usually occasioned by a disastrous war, but preceding that event is a history of increasing and discouraging levies on the marketplace, causing a decline in the aspirations, hopes, and self-esteem of its victims.

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Compulsion means force; there must be a policeman to see that the individual does not follow his own inclinations. But policemen must live. Since they do not produce a thing by which they can live, others must support them. Hence, the planners must have the means of getting at the production of the very people who are to be improved by the policeman. That means taxes, and the more taxes the greater the number of enforcement agents, and therefore the more comprehensive the plan. No plan can be bigger than its bureaucracy. The income tax is the ideal instrument for the planner.

Men live by production, but the State lives by appropriation. While the haves and the have-nots struggle over the division of existing wealth, it is the business of the State to improve itself at the expense of both; it picks up the marbles while the boys are fighting. That has been the story of men in organized society since the beginning.

The path of skullduggery is made easier with a coating of morality, which is aptly applied to an established custom, by the lawyer and the professor of economics. And so, the business of taking what does not belong to you has been well obfuscated by a ‘philosophy’ of taxation’.