At first it was the incomes of corporations, then of rich citizens, then of well-provided widows and opulent workers, and finally the wealth of housemaids and the tips of waitresses. This is all in line with the ability to pay doctrine. The poor, simply because there are more of them, have more ability to pay than the rich.
Frank Chodorov (more quotes by Frank Chodorov or books by/about Frank Chodorov)
(1887-1966) American author, publisher
The Income Tax: Root of All Evil
Taxation, Corruption, Jurisdiction, Poverty