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The above passages from Wells Post Date: Sat, 9 Aug 2008 8:35:34 +0000
" Theory and Practice of Taxation, 320-1. "It would seem to be clear, therefore, that a tax that is not levied proportionally, or, what is the same thing, equally and uniformly upon all subjects in the same field of competi- tion as, for example, upon all persons engaged in the same business or profession, or upon all property of the same kind and all profit or income (less exemptions in the nature of chari- ties) in the same ratio is a discriminating exaction, without claim tc either justice or equality, inasmuch as to the same- extent that some are favored by the discrimination, others are inevitably plundered or crushed. The above passages from Wells may be taken as typical of the absurd lengths to which an otherwise reasonable man may go in defense of economic or other slogan to which he has com- mitted his ultimate principles or his partisan hopes.

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He waged war on our Post Date: Sat, 9 Aug 2008 8:20:54 +0000
Wells was a doctrinaire of individualism, a partisan of the view that the state and the nation should keep hands off, let things alone. That is to say, he was as much an individualist as one may be, and be an American, in these days of paternalistic tendencies. He waged war on our protective tariffs, and held them.

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I am chiefly concerned Post Date: Sat, 9 Aug 2008 8:06:49 +0000
largely responsible for the growth of the paternalistic tendencies which he viewed with disgust if not with alarm. Myself I confess frankly to looking with favor on paternal government, because the people want it, and, they wanting it, some form of it is inevit- able. I am chiefly concerned with elaborating and championing a paternalism of the right sort with making it compatible with private thrift, public economy, improved liberty, with ideals of justice at once noble and practical, to serve it with a New Juris- prudence and a new Civil Nation.

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" It has, forsooth, because Wells Post Date: Sat, 9 Aug 2008 7:46:58 +0000
The choice for individualists of the Wells or any type lies, I take it, only between the pater- nalism I favor and some other which I am quite sure they would like less. See how the doctrinaire in Wells boggles and shuf- fles to inject into "proportional" a meaning that for it "never was on sea or land." It has, forsooth, because Wells for his doctrinaire needs must find it so, "a meaning so much broader and of such greater significance than generally attributed to it by law-makers and even law-interpreters"! How vainly and with what untrue aim law-interpreter Cooley, how servilely and with what weak fiat the Century Dictionary by "convey- ance" from him seek to attach some jack-leg meaning of "pro- portional" to their definitions of taxes we have already seen.

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It would be easy Post Date: Sat, 9 Aug 2008 7:27:58 +0000
We have seen, too, from the Connecticut case, the Massachu- setts case, the Missouri case above cited (all cited by Cooley. too), certain typical limitations and negations affixed to the proportionality of taxes by American jurisprudence. It would be easy to point out a long line of other decisions by American courts, many of them cited by Cooley, in which the dispropor- tionate levy of actual taxes x is conceded, but individual taxes or tax levies sought on that ground to be impeached are sus- tained, for the practical, but not often confessed, reason that, if not so sustained, the state would be financially embarrassed and judges' salaries might stop.

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it therefore does not need Post Date: Sat, 9 Aug 2008 7:16:56 +0000
He would be a rash man, knowing the limitations of judges, who should say that no American judge ever held a uniform tax "upon all persons engaged in the same business or profession" to mean and afford pat illustration of a "proportional" tax; he would have slight knowledge indeed of American jurisprudence who should be unaware" of the fact that practically every American judge has been obliged to invent his own, or meekly adopt some other judge's, most transparent sophism, in order to uphoM taxes as "proportional," or what is still more important, and, despite the dictum of Wells, what is by no means the same thing, to up- hold them as "equal" or "uniform" within the meaning of that equality and uniformity prescribed in constitutions. The final trump which some judges play when the tax sought to be impeached obstinately refuses to hold, or answer to, the sophis- ticated label of "equal" or "uniform," is to call it by some other name than tax, and then decide that, as it is not jn fact a tax. it therefore does not need to be "uniform.

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Concede, as federal jurisprudence does Post Date: Sat, 9 Aug 2008 7:02:35 +0000
" How lightly and loosely the Fourteenth Amendment to the Constitution with its "no state shall deny to any person within its juris- diction the equal protection of the laws" sets upon the taxing powers of American states will abundantly appear in a subse- quent chapter. Many a tax, it is true, has been held to be in whole or in part unconstitutional as violating either the federal or some state constitution; but the stubborn and enduring fact remains that, except within relatively insignificant limits, Amer- ican jurisprudence has abandoned equality and uniformity as the working basis of taxation, therein and thereby demonstrat- ing to whoever makes earnest study of the records that Amer- ican statesmanship has never borne serious allegiance to equal- ity and uniformity of taxation, in anything nearly covering the whole field, in any sense approximating the popular meaning of taxation. Concede, as federal jurisprudence does, that any American Thus, under the elastic cover of the "police power," states are held to possess an inherent right to regulate those matters which pertain in undefined respects to the health, comfort and general well-being of society; and, as incident to police regulations, the state or municipality may impose fees and taxes which are not taxes within the judge-given meaning of the revenue sections in their constitutions, and which therefore need not be, since they are not, equal and uniform.

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Seligman says, "It may Post Date: Sat, 9 Aug 2008 6:49:07 +0000
And there are cases going much further in holding that a tax is not a tax than is indicated in the proposition just stated. As Prof. Seligman says, "It may be con- fidently stated that from the standpoint of the science of finance, the distinction drawn between the police power and the taxing power is to a great extent a fiction referable to certain difficulties in American constitutional law, and to a lack of economic analysis on the part of the judges.

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83, below) sarcastic description Post Date: Sat, 9 Aug 2008 6:31:51 +0000
Essays in Taxation (New York, 1895), 269. Compare p. 83, below) sarcastic description of the police power by Judge McGee and Justice Brewer.

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The con- stitution had deliberately Post Date: Sat, 9 Aug 2008 6:18:42 +0000
The contradictions between the courts of differ- ent states as to what tax and no-tax are to be referred respectively to the taxing and to the police powers are almost amusing. In virtuous Michigan, they once had a constitution that roundly forbade the licens- ing of dram shops, but Was entirely silent as to taxing them. The con- stitution had deliberately shut off a part of the sovereign police power, and blind pigs flourished scot free.

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