One of the rights which the freeman has always guarded with most jealous care is that of enjoying the rewards of his own industry. Realizing the power to tax is the power to destroy, and that the power to take a certain amount of property or of income is only another way of saying that for a certain proportion of his time a citizen must work for the government, authority to impose a tax upon the people must be carefully guarded.... It condemns the citizen to servitude.

President Calvin Coolidge, 1924