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.

We cannot restore traditional American freedom unless we limit the government's power to tax. No tinkering with this, that, or the other law will stop the trend toward socialism. We must repeal the Sixteenth Amendment.

There cannot be a good tax nor a just one; every tax rests its case on compulsion.

Economics is not politics. One is a science, concerned with the immutable and constant laws of nature that determine the production and distribution of wealth; the other is the art of ruling.

The institution of taxation rests foursquare on the axiom that somebody must rule somebody else.

Private capitalism makes a steam engine; State capitalism makes pyramids.

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.