PRINCIPLES OF TAXATION. 147 



as his power further grows, become periodic and compulsory, 

 making him more despotic at the same time that it augments his 

 kingdom. Continuance of this process increases his ability to en- 

 force contributions, alike from his original subjects and from 

 tributaries ; while the necessity for supplies, now to defend his 

 kingdoms, now to invade adjacent kingdoms, is ever made the 

 plea for increasing his demands of established kinds and for mak- 

 ing new ones. Under stress of the alleged needs, portions of their 

 goods are taken from subjects whenever they are exposed to view 

 for purpose of exchange. And as the primitive presents of prop- 

 erty and labor, once voluntary and variable, but becoming com- 

 pulsory and periodic, are eventually commuted to direct taxes ; so 

 those portions of the trades goods which were originally given for 

 permission to trade, and then seized as of right, come eventually 

 to be transferred into percentages of value paid as tolls and duties. 

 But to the last as well as at first, and under free governments as 

 under despotic ones, war continues to be the usual reason for im- 

 posing new taxes or increasing old ones, at the same time that the 

 coercive organization, in past times developed by war, continues 

 to be the means of exacting them." * Mr. Spencer further asserts 

 that " in the early stages of social evolution nothing answering to 

 revenue exists." These conclusions of Mr. Spencer seem, how- 

 ever, to be singularly imperfect, inasmuch as they do not appear 

 to recognize that there can be such things as voluntary or bene- 

 ficial taxes, or that society in order to exist would in the course 

 of time institute taxation, even if there had been no war. He 

 does, however, recognize that the increasing progress and com- 

 plexity of civilization, by continually enlarging its sphere and 

 functions, would continually necessitate an increase of taxation. 



All such speculations and theories as to the origin and sphere 

 of the rights of government in respect to appropriating the 

 property of its subjects or citizens, although of philosophic 

 interest, are, however, of no practical importance.! It is only 

 necessary to recognize that in some form the organization or 

 entity which we call the state exists for certain definite pur- 

 poses, even though they be difficult of precise limitation; and 

 to analyze the situation, as we find it, to obtain a satisfac- 



* Abundant illustrations from historical or recent experiences of the successive stages 

 of such assumed evolution of taxation are given by Mr. Spencer in the chapter On Reve- 

 nue in his volume on Political Institutions. 



f Edmund Burke, the great Irish statesman, is on record as characterizing any dis- 

 cussion of the abstract right of taxation in place of the actual facts of the situation, as be- 

 longing to the domain of political metaphysics, " a great Serbonian bog in which armies 

 whole have sunk," and that it was by fighting for such " a phantom, a quiddity, a theory 

 that wants not only a substance but even a name," that English statesmen threw away 

 their American colonies. 



