“All taxation must be a tax upon industry.”
Speech https://api.parliament.uk/historic-hansard/commons/1930/apr/16/ways-and-means#column_2939 in the House of Commons (16 April 1930)
Leader of the Liberal Party
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David Lloyd George 172
Former Prime Minister of the United Kingdom 1863–1945Related quotes

1900s, Seventh Annual Message (1907)
Context: A heavy progressive tax upon a very large fortune is in no way such a tax upon thrift or industry as a like would be on a small fortune. No advantage comes either to the country as a whole or to the individuals inheriting the money by permitting the transmission in their entirety of the enormous fortunes which would be affected by such a tax; and as an incident to its function of revenue raising, such a tax would help to preserve a measurable equality of opportunity for the people of the generations growing to manhood. We have not the slightest sympathy with that socialistic idea which would try to put laziness, thriftlessness and inefficiency on a par with industry, thrift and efficiency; which would strive to break up not merely private property, but what is far more important, the home, the chief prop upon which our whole civilization stands. Such a theory, if ever adopted, would mean the ruin of the entire country — a ruin which would bear heaviest upon the weakest, upon those least able to shift for themselves. But proposals for legislation such as this herein advocated are directly opposed to this class of socialistic theories. Our aim is to recognize what Lincoln pointed out: The fact that there are some respects in which men are obviously not equal; but also to insist that there should be an equality of self-respect and of mutual respect, an equality of rights before the law, and at least an approximate equality in the conditions under which each man obtains the chance to show the stuff that is in him when compared to his fellows.
Source: An exploration in the theory of optimum income taxation, 1971, p. 207

Helsngin Sanomat 25.7.2008 A4 fi: Pienituloisten veronkevennykset on ontto ajatus. Veronkevennysten ja tukien arvostelu perustuu vahingolliseen kateuteen.

Quoted in "Fact file: What Tony Abbott promised on tax" http://www.abc.net.au/news/2014-05-01/fact-file-what-tony-abbott-promised-on-tax/5420226 ABC News, July 23, 2014.
2011

17 U.S. (4 Wheaton) 316, 432-433
McCulloch v. Maryland (1819)

International Harvester Co. v. Wisconsin Dept. of Taxation, 322 U.S. 435, 450 (1944)
Judicial opinions
Context: 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.

1930s, Message to Congress on tax revision (1935)