Over and over again courts have said that there is nothing sinister in so arranging one's affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.
American legal scholar, Court of Appeals judge (1872–1961)
Billings Learned Hand (27 January 1872 – 18 August 1961), usually called simply Learned Hand, was an American judge and judicial philosopher. He served on the United States District Court for the Southern District of New York and later the United States Court of Appeals for the Second Circuit. He was famous as an avid supporter of free speech and for applying economic reasoning to American tort law. He is noted as one of the most influential American judges to have never served on the Supreme Court of the United States.
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There is no surer way to misread any document than to read it literally. [...] As nearly as we can, we must put ourselves in the place of those who uttered the words, and try to divine how they would have dealt with the unforeseen situation; and, although their words are by far the most decisive evidence of what they would have done, they are by no means final.
Political agitation, by the passions it arouses or the convictions it engenders, may in fact stimulate men to the violation of the law. Detestation of existing policies is easily transformed into forcible resistance of the authority which puts them in execution, and it would be folly to disregard the causal relation between the two. Yet to assimilate agitation, legitimate as such, with direct incitement to violent resistance, is to disregard the tolerance of all methods of political agitation which in normal times is a safeguard of free government.
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That community is already in the process of dissolution where each man begins to eye his neighbor as a possible enemy, where nonconformity with the accepted creed, political as well as religious, is a mark of disaffection; where denunciation, without specification or backing, takes the place of evidence; where orthodoxy chokes freedom of dissent; where faith in the eventual supremacy of reason has become so timid that we dare not enter our convictions in the open lists, to win or lose.
Most of my issues that mankind sets out to settle, it never does settle… The dispute fades into the past unsolved, though perhaps it may be renewed as history and fought over again. It disappears because it is replaced by some compromise that, although not wholly acceptable to either side, offers a tolerable substitute for victory…
The judge's authority depends upon the assumption that he speaks with the mouth of others. That is to say, the momentum of his utterances must be greater than any which his personal reputation and character can command, if it is to do the work assigned to it — if it is to stand against the passionate resentments arising out of the interests he must frustrate — for while a judge must discover some composition with the dominant trends of his times, he must preserve his authority by cloaking himself in the majesty of an overshadowing past.