is that the "poor" will gain something by a "soak the rich" measure; but it is a moot question whether it is the hope of gain or the prospect of bringing the more capable or fortunate down to their own level that makes the "ability to pay" formula so acceptable to the "poor." The class-struggle notion is a most convenient instrument of the State. In the end, of course, only the political establishment profits by the tax formula; its business prospers, while the business of Society, the production of goods and the rendering of services, slows down to the extent of the exactions.
The zenith of political aspirations is attained when the revenues at his command rid the politician of the restraint of social sanctions. Having the wherewithal to operate in his own sphere, he can lift himself above Society and assume the role of statesmanship; that is, he can assume a capacity for improving the "general good," as he sees it, uninhibited by the limitations and foibles of those who must pay the bill. His economic independence induces the conviction that he has acquired a consciousness of collective aspirations, which is more than the sum of the myopic and individualistic aspirations of Tom, Dick, and Harry; he knows what is for their own good better than they do. He lives in a world of his own, in which Tom, Dick, and Harry exist only as means, not as persons. Social sanctions diminish in importance as taxation increases. And taxation increases, both in amount and in variety, as population and production increase. The incidence of taxation in our own cities is illustrative; in the beginning, real-estate values bore the entire brunt; now, in our larger cities, sales taxes, pay-roll taxes, poll taxes, occupancy taxes, liquor taxes, and a variety of licenses, fees, and fines are included in the fiscal structure. Each levy rides in on the wings of "necessary government expenses," with the decision as to 140
