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.

A politicalized monopoly, however, is absolute. Every competitive influence is removed by force. Even abstinence on the part of the public is no threat, since every drop in revenue can be offset by a tax levy. The power of taxation removes the necessity of rendering service.

The most irritating thing about Jehovah was His insistence on principles. He would have no truck with expediency, was constantly bringing up long-run consequences, and scolded unmercifully when a fellow gave way to some momentary inclination of the flesh. He enjoined you to keep your eyes off the neighbor's wife and property, gave you no peace when you indulged your appetite for homicide, perjury or adultery.

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.

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.

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.’

For, it must be kept in mind that individualism is the modern radicalism. In the true sense of the word, individualism is always radical, for it rests its case on root ideas; I delves into the nature of things for basic causes; it rejects the idea that man is best served by a series of expedients.

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.

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.

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.