"The purpose of Socialism is to transfer land and industrial capital to the people. There are two ways in which, simultaneously, this object may be carried out. The one way is by the municipal and national appropriation--with such compensation to the existing owners as the community may think fit to give--of the land and industrial concerns. The second method is by taxation. Taxation has its special sphere of usefulness in helping the community to secure some part of its own by diverting into the national purse portions of the rent, interest, and profit which now go to keep an idle class in luxury at the expense of the industrious poor."[451] "The existence of a rich class, whose riches are the cause of the poverty of the masses, is the justification for the Socialist demand that the cost of bettering the condition of the people must be met by the taxation of the rich. The Socialist's ideas of taxation may be briefly summarised as follows: (1) Both local and national taxation should aim primarily at securing for the communal benefit all 'unearned' or 'social' increment of wealth. (2) Taxation should aim deliberately at preventing the retention of large incomes and great fortunes in private hands, recognising that the few cannot be rich without making the many poor. (3) Taxation should be in proportion to ability to pay and to protection and benefit conferred by the State. (4) No taxation should be imposed which encroaches upon the individual's means to satisfy his physical needs."[452] "To the Socialist taxation is the chief means by which he may recover from the propertied classes some portion of the plunder which their economic strength and social position have enabled them to extract from the workers; to him, national and municipal expenditure is the spending for common purposes of an ever-increasing proportion of the national income. The degree of civilisation which a State has reached may almost be measured by the proportion of the national income which is spent collectively instead of individually. To the Socialist the best of Governments is that which spends the most. The only possible policy is deliberately to tax the rich, especially those who live on wealth which they do not earn; for thus, and thus only, can we reduce the burthen upon the poor."[453]