It was a principle of the Common Law, as it is of the law of
nature, and of common sense, that no man can be taxed without
his personal consent. The Common Law knew nothing of that system,
which now prevails in England, of assuming a man's own consent
to be taxed, because some pretended representative, whom he never
authorized to act for him, has taken it upon himself to consent
that he may be taxed. That is one of the many frauds on the
Common Law, and the English constitution, which have been
introduced since Magna Carta. Having finally established itself
in England, it has been stupidly and servilely copied and
submitted to in the United States.
If the trial by jury were reestablished, the Common Law principle
of taxation would be reestablished with it; for it is not to be
supposed that juries would enforce a tax upon an individual which
he had never agreed to pay. Taxation without consent is as
plainly robbery, when enforcers against one man, as when
enforced against millions; and it is not to be imagined that juries
could be blind to so self-evident a principle. Taking a man's money
without his consent, is also as much robbery, when it is done by
millions of men, acting in concert, and calling themselves a
government, as when it is done by a single individual, acting on
his own responsibility, and calling himself a highwayman. Neither
the numbers engaged in the act, nor the different characters they
assume as a cover for the act, alter the nature of the act
itself.
If the government can take a man's money without his consent,
there is no limit to the additional tyranny it may practise upon
him; for, with his money, it can hire soldiers to stand over him,
keep him in subjection, plunder him at discretion, and kill him
if he resists. And governments always will do this, as they
everywhere and always have done it, except where the Common
Law principle has been established. It is therefore a first
principle, a very sine qua non of political freedom, that a man
can be taxed only by his personal consent. And the establishment
of this principle, with trial by jury, insures freedom of course;
because:1. No man would pay his money unless he had first
contracted for such a government as he was willing to support;
and,2. Unless the government then kept itself within the terms of
its contract, juries would not enforce the payment of the tax.
Besides, the agreement to be taxed would probably be entered into
but for a year at a time. If, in that year, the government proved
itself either inefficient or tyrannical, to any serious degree,
the contract would not be renewed. The dissatisfied parties, if
sufficiently numerous for a new organization, would form
themselves into a separate association for mutual protection. If
not sufficiently numerous for that purpose, those who were
conscientious would forego all governmental protection, rather
than contribute to the support of a government which they deemed
unjust.
Public-domain text, read in full here on John Shaqi.
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