The physical power to get the money does not seem to me a…
“The physical power to get the money does not seem to me a test of the right to tax. Might does not make right even in taxation. To hold that what the use of official authority may get the state may keep, and that if it cannot get hold of a nonresident stockholder it may hold the company as hostage for him, is strange constitutional doctrine to me.”
About This Quote
This interpretation was drafted with AI assistance. It is one reading of the quote, not the author's own explanation.
Tax authority should not be justified solely by power; fairness must guide taxation.
In simple terms: Tax power must be fair, not just strong.
Key Takeaway
Advocate equitable tax policies.
Themes
tax law
constitutional limits
justice
Mood
critical
thoughtful
Type
legal
philosophical
When to use this quote
- policy drafting
- legal education
- public debate
Key Concepts
fairness
government authority
Questions to Reflect On
- Is tax authority ever truly neutral?
- How can fairness be enforced?
A Different Perspective
Power dynamics can still influence tax decisions.