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Our internal-revenue laws and
impost system should be so adjusted as to bear most heavily on articles
of luxury, leaving the necessaries of life as free from taxation as
may be consistent with the real wants of the Government, economically
administered. Taxation would not then fall unduly on the man of moderate
means; and while none would be entirely exempt from assessment, all, in
proportion to their pecuniary abilities, would contribute toward the
support of the State. A modification of the internal-revenue system, by
a large reduction in the number of articles now subject to tax, would
be followed by results equally advantageous to the citizen and the
Government. It would render the execution of the law less expensive and
more certain, remove obstructions to industry, lessen the temptations to
evade the law, diminish the violations and frauds perpetrated upon its
provisions, make its operations less inquisitorial, and greatly reduce
in numbers the army of taxgatherers created by the system, who "take
from the mouth of honest labor the bread it has earned.


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