According to these conclusions, the greatest consumers must be the greatest taxpayers. The man also who evades a tax clearly robs his neighbors. The thief also pays taxes indirectly, for he is a consumer, and must pay the advanced price caused by his own roguery for all he consumes, although he does steal the money to pay with. Idlers and even tramps pay taxes, but the amount that they indirectly pay into the fund is much less than they take out of it. People are sometimes referred to or characterized as non-taxpayers, and in political harangues and socialistic essays measures or policies are recommended by which certain persons or classes, by reason of their extreme poverty, shall be entirely exempt from all incidence or burden of taxation. Such a person does not, however, exist in any civilized community. If one could be found he would be a greater curiosity than exists in any museum. To avoid taxation a man must go into an unsettled wilderness where he has no neighbors, for as soon as he has a companion, if that companion be only a dog, which he in part or all supports, taxation begins, and the more companions he has, the greater improvements he makes, and the higher civilization he enjoys, the heavier will be the taxes he must pay. Taxes _legitimately_ levied, then, are a part of the cost of all production, and there can be no more tendency for taxes to remain upon the persons who immediately pay them than there is for rents, the cost of insurance, water supply, and fuel to follow the same law. The person who wishes to use or destroy the utility of property by consumption to gratify his desires, or satisfy his wants, can not obtain it from the owners or producers with their consent, except by gift, without giving pay or services for it; and the average price of all property is coincident with the cost of production, including the taxes advanced upon it, which are a part of its cost in the hands of the seller. Again, no person who produces any form of property or utility, for the purpose of sale or rent, sustains any burden of legitimate taxation, although he may be a tax advancer; for, as a tax advancer, he is the agent of the State, and a tax collector from the consumer. But he who produces or buys, and does not sell or rent, but consumes, is the taxpayer, and sustains a tax in his aggregate consumption, where all taxation must ultimately rest. In short, no person bears the burden of taxation, under an equitable, legitimate system, except upon the property which he applies to his own exclusive use in ultimate consumption. The great consumer is the only great taxpayer.