the borrowing power of the State itself, and of the municipalities within its territorial jurisdiction, have also in some of the States been adopted.
From the above discussion the following conclusions would seem to be fully warranted:
The limitation on the exercise of the power of taxation under a free government necessarily grows out of the source and sole justification of the power—namely, its necessity; and the righteousness of any specific interference by the state with individual rights in respect to property (as well as in respect to personal liberty) may be tested by the question, Is it necessary? Not Is it convenient? Not Is it suitable? If the necessity exists, then the power may be justifiably exercised to a corresponding extent. But, on the other hand, if the interference transcends that which is absolutely essential for fulfilling the rightful purposes for which the state exists, then it loses its sole justification of necessity and becomes tyranny, the definition of which is "despotic use of power." Further, "if the state, even to promote its necessary and legitimate objects, takes the amount of property to which it is entitled in such a manner as requires a citizen to pay more than his just share of the requisite amount—whether it be great or small—it takes that to which it has no right; it does what, if done by a citizen in defiance of law, is called robbery; if under color of law, is called fraud; but which in a government which makes law is simply confiscation and tyranny." And yet, very strangely, this tyranny has come to be regarded and defended by not a few intelligent persons who claim to understand the theory and nature of a free and just government as an act of wisdom and statesmanship, and in the highest degree beneficent to the citizen whose property is confiscated.
