Sen. Bill Borah's 1909 treatise on the topic is enlightening.
An excerpt:
"The income tax is the fairest and most equitable of the taxes. It is the one tax which approaches us in the hour of of prosperity and departs in the hour of adversity. Certainly, it will be conceded by all that the great expense of government is in the protection of property and wealth. There is no possible argument founded in law or morals why these protected interests should not bear the proportionate burden of government."
Borah also explains that the income tax and not the sales tax, can ensure that a family's basic needs are met. The income tax is levied only after one's family has been fed, children's educations have been secured, and expenses have been met. A sales tax, on the other hand, is levied on the goods we must buy to feed our children, to educate our children, and to care daily for our families. A compelling read!!
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