creased, either by a lawful or unlawful expenditure of public money, they can not in any possible way avoid paying some portion of its increase; or, in other words, that increased taxes meant increased cost of living, through increased rents, increased price of fuel, clothing, and provisions, and possibly diminished opportunity to labor through such increased cost of the products of labor as would limit and restrict markets or consumption. In short, that taxes inevitably fall upon them through the increased price of all they consume, even if they pay nothing to the tax collector directly. A large proportion of the masses of the city of New York in 1871—'72, who paid no taxes directly, accordingly and spontaneously joined hands with the comparatively few of their fellow-citizens who did pay in resisting extravagance and corruption.[1]
We are thus led up and forced to the recognition of two propositions, or rather principles, in respect to taxation that can not be invalidated. The first is, that it is not necessary that a tax assessor or collector should personally assess and levy upon every citizen of a State or community in order that all should be compelled to contribute of his property for the support of such State or community; second, that there is an inexorable law by which every man must bear a portion of the burden of public expendiures, even though the official assessors take no direct cognizance of him whatever.
The following incident may here be cited as instructive: In one of the recent official hearings before a legislative committee of one of the States, a strenuous advocate of the popular doctrine that there was and could be no such thing as equality in taxation except by rigidly taxing everybody directly for all his property, of every description, both real and personal, and that to not tax immediately and directly was, in at least a great degree, to exempt from taxation, expressed himself as entirely opposed to any system of restricting assessments to a comparatively few things, on the ground that it would be a recognition in the United States of a system which in Great Britain had ground down the masses into poverty. He, however, obtained some new light on the subject of nondiffusion by being reminded that if the masses of England had been grievously oppressed by taxation, it had been under a system of many years' standing, which never in any way brings the tax collector in direct contact with nineteen twentieths of the entire population; the cus-
- ↑ The assertion would not be warranted that the masses of New York were wholly unanimous in condemning Tweed, for a portion of them were undoubtedly well content with the situation. He had curried favor with the very poor and ignorant by distributing coal and flour, and making ostentatious presents of money; and these "charities" are remembered to this day in the poorer parts of New York city, and Tweed is esteemed by many as the victim of injustice, and a man who suffered because he was the friend of the people.
