With the enactment of the Income Tax Law of 1913, the Federal Government began to apply effectively the widely accepted principle that taxes should be levied in proportion to ability to pay and in proportion to the benefits received. Income was wisely chosen as the measure of benefits and of ability to pay. This was, and still is, a wholesome guide for national policy. It should be retained as the governing principle of Federal taxation. The use of other forms of taxes is often justifiable, particularly for temporary periods; but taxation according to income is the most effective instrument yet devised to obtain just contribution from those best able to bear it and to avoid placing onerous burdens upon the mass of our people. (Franklin D. Roosevelt)

With the enactment of the Income Tax Law of 1913, the Federal Government began to apply effectively the widely accepted principle that taxes should be levied in proportion to ability to pay and in proportion to the benefits received. Income was wisely chosen as the measure of benefits and of ability to pay. This was, and still is, a wholesome guide for national policy. It should be retained as the governing principle of Federal taxation. The use of other forms of taxes is often justifiable, particularly for temporary periods; but taxation according to income is the most effective instrument yet devised to obtain just contribution from those best able to bear it and to avoid placing onerous burdens upon the mass of our people.

Franklin D. Roosevelt

Related topics

ability able bear begin best enactment federal guide government law levy mass measure national pay placing should tax taxation use yet

Related quotes

Your first duties-first as regards importance-are, as I have already told you, towards Humanity. You are men before you are either citizens or fathers. If you do not embrace the whole human family in your affection, if you do not bear witness to your belief in the Unity of that family, consequent upon the Unity of God...if, wheresoever a fellow-creature suffers, or the dignity of human nature is violated by falsehood or tyranny-you are not ready, if able, to aid the unhappy, and do not feel called upon to combat, if able, for the redemption of the betrayed or oppressed-you violate your law of life, you comprehend not that Religion which will be the guide and blessing of the future.

Giuseppe Mazzini

What, then, is the Constitution? I will tell you. It is not even like the British Constitution, which is made up of enactments of Parliament, decisions of Courts, and the established usages of the Government. The American Constitution is a written instrument full and complete in itself. No Court in America, no Congress, no President, can add a single word thereto, or take a single word threreto. It is a great national enactment done by the people, and can only be altered, amended, or added to by the people. I am careful to make this statement here; in America it would not be necessary. It would not be necessary here if my assailant had shown the same desire to be set before you the simple truth, which he manifested to make out a good case for himself and friends.

Frederick Douglass

We do not mechanically connect the sensation of white with the idea of light, any more than we connect the sensation of black with the idea of darkness. We admit that a black jewel, even if of a dead black, may be more luminous than the white or pink satin of its case. Loving light, we refuse to measure it, and we avoid the geometrical ideas of the focus and the ray, which imply the repetition-contrary to the principle of variety which guides us-of bright planes and sombre intervals in a given direction. Loving colour, we refuse to limit it, and subdued or dazzling, fresh or muddy, we accept all the possibilities contained between the two extreme points of the spectrum, between the cold and the warm tone.

Albert Gleizes

While it is true that we are paying out far more money and maintaining a much stronger Military Establishment than ever before, because of the conditions stated, we have been able to pursue a moderate course. Our people have had all the war, all the taxation, and all the military service that they want. They have therefore wished to emphasize their attachment to our ancient policy of peace. They have insisted upon economy. They have supported the principle of limitation of armaments. They have been able to do this because of their position and their strength in numbers and in resources. We have a tremendous natural power which supplements our arms. We are conscious that no other nation harbors any design to put us in jeopardy.

Calvin Coolidge

Political repression in the United States has reached monstrous proportions. Black and Brown peoples especially, victims of the most vicious and calculated forms of class, national and racial oppression, bear the brunt of this repression. Literally tens of thousands of innocent men and women, the overwhelming majority of them poor, fill the jails and prisons; hundreds of thousands more, including the most presumably respectable groups and individuals, are subject to police, FBI and military intelligence surveillance. The Nixon administration most recently responded to the massive protests against the war in Indochina by arresting more than 13,000 people and placing them in stadiums converted into detention centers.

Angela Davis