Therefore he thought we might leave direct taxation alone.

Corporate taxation in New York, by Henry M. Powell.

This was followed by the imposition of duties on wine, oil, fruits, glass, paper, lead, colors and especially tea, an indirect taxation, but equally obnoxious; increasing popular excitement, the sending of troops, collision between the soldiers and the people in 1770, and in 1773 the rebellious act of the famous "Tea Party," when citizens in the guise of Indians emptied the chests of tea on board merchantmen into Boston harbor.

And it was perhaps the excessive taxation of the people to raise this money, outside of the spoils of successful wars, that alienated them in the latter days of David, and induced them to rally under the standards of usurpers.

The known necessity which so many of the States will be under to impose taxes for the payment of the interest on their debts furnishes an additional and very cogent reason why the Federal Government should refrain from creating a national debt, by which the people would be exposed to double taxation for a similar object.

In thirty years this body had wrested from the Crown the power of arbitrary taxation, had forced upon it new ministers, and had established the principle that the redress of grievances preceded grants of supply.

So the absolute régime of eighteenth-century France recognized this responsibility when Louis XVI undertook to remedy the abuse of unequal taxation, for the maintenance of the highways, by abolishing the corvée.

The differences between the colonies and the mother-country with respect to internal taxation slowly developed into an issue of constitutionalism rather than of legislative policy.

To supply their wants, recourse was therefore had to additional taxation, with occasional grants from the excise, and large sales of forfeited property; and, to appease the discontent of the people, promises were repeatedly made, that a considerable portion of the armed force should be disbanded, and the practice of free quarter be abolished.

" Our revolution of '76, and onward, was not a rebellion; it was resistance of oppression, of burdensome taxation without equal representation, and it resulted in our distinct nationality.

But it is not well suited for the application of progressive taxation or for the introduction of gradations or distinctions based upon the size or character of the individual incomes.

Constructive income taxation: a proposal for reform, by Irving Fisher & Herbert W. Fisher.

Then, as to taxes, doubtless many cases might be imagined, when every one would allow it to be our duty to resist the slightest taxation, did Christianity allow it, with "war to the hilt."

At the next session of the legislature, it will, in all probability, be found necessary to lay on additional taxes: and when the principle of unjust taxation is once admitted in legislation, it is difficult to say how far it will be carried.

When we started into existence as a nation, in addition to the burdens of the new Government we assumed all the large but honorable load of debt which was the price of our liberty; but we hesitated to weigh down the infant industry of the country by resorting to adequate taxation for the necessary revenue.

This need not prevent a supplementary system of graduated taxation on incomes.

Cornwallis voted against colonial taxation.

Funds for education are raised by municipal taxation in each town or district, to such an amount as the male adults may decide.

In the same state, Loyalists were subjected to such invidious special taxation that in 1785 one of them confessed that 'those in New York whose estates have not been confiscated are so loaded with taxes and other grievances that there is nothing left but to sell out and move into the protection of the British government.'

The Persian kings by their onerous taxation and cruel policy had completely destroyed the loyalty of their western subjects.

[Oppressive taxation.]

The moment, therefore, the people heard that this money was to be raised in future by parliamentary taxation, they became much alarmed, and the legislatures instructed their business agents in London to protest.

Three-and-sixpence represents the cost of the spirit plus pre-war taxation.

Some States, such as Pennsylvania, impose a smaller, more nominal, tax upon stocks and bonds in the hands of the owner, for the sake of getting a larger return, but in many States, such as Massachusetts, this legislation would be unconstitutional, as not proportional taxation.

It has been held that succession taxes may be graded even in cases where a State constitution provides for proportionate taxation, the tax being an excise tax and not a direct property tax; but this is not so in respect to income taxes.