Communism, they will admit, is Socialism gone hog-wild, but they do not seem capable of recognizing this as an inevitable consequence. Their hatred of Communism does not make them individualists. This is not to question the sincerity of those who have hit the sawdust trail. Far from it. The individualist, who accepts as basic the right of every man to make a fool of himself—provided he does not infringe the equal rights of others—is quick to accept the repentance at face value. But, repentance is not conversion; there is reason to believe that conversion is impossible.

That is the central idea of our current tradition. It is the idealization of the mass and the negation of the individual; its panacea, its method of realization, is political direction; its goal, as always, is the undefined Good Society… The aim of pedagogy today is not to prepare the individual for his own enjoyment of life, but to enable him to better serve the mass machine; the psychologist makes adjustment to mass-thought the measure of healthy thinking and living; jurisprudence puts social responsibility ahead of individual responsibility; the concern of the scientist in the discovery of principles is secondary to his preoccupation with mass production; the economist studies institutions, not people; and philosophy rejects speculation as to the nature of man or the purpose of life as effort that might better be put to the practical problems of society. Ours is the culture of ‘the all,’ rather than ‘the one.’

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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.

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.

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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.

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’.

The purpose of teaching individualism, then, is not to make individualists but to find them. Rather, to help them find themselves. If a student takes readily to such values as the primacy of the individual, the free market place, or the immorality of taxation, he is an individualist; if he swallows hard, he must be counted a recruit for the other side.

Income and inheritance taxes imply the denial of private property, and in that are different in principle from all other taxes. The government says to the citizen: "Your earnings are not exclusively your own; we have a claim on them, and our claim precedes yours; we will allow you to keep some of it, because we recognize your need, not your right; but whatever we grant you for yourself is for us to decide.

The ultimate of taxation-for-social-purposes is absolutism, not only because the growing fiscal power carries an equal increase in political power, but because the investment of revenue in the individual by the State gives it a pecuniary interest in him. If the State supplies him with all his needs and keeps him in health and a degree of comfort, it must account him a valuable asset, a piece of capital. Any claim to individual rights is liquidated by society's cash investment. The State undertakes to protect society's investment, as to reimbursement and profit, by way of taxation. The motor power lodged in the individual must be put to the best use so that the yield will further social ends, as foreseen by the management. Thus, the fiscal scheme which begins with distribution is forced by the logic of events into control of production. And the concept of natural rights is inconsistent with the social obligation of the individual. He lives for the State which nurtured him. He belongs to the State by right of purchase.

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On the other hand, the State is an anti-social organization, originating in conquest and concerned only with the confiscation of property. The State began with the practice of nomadic tribes swooping down on some agricultural community, confiscating the movable wealth and, after slaying the less productive inhabitants, carrying off to slavery a number of others. Slavery is the first institution of the State.

At first it was the incomes of corporations, then of rich citizens, then of well-provided widows and opulent workers, and finally the wealth of housemaids and the tips of waitresses. This is all in line with the ability to pay doctrine. The poor, simply because there are more of them, have more ability to pay than the rich.