America’s Taxation Tradition - NYTimes.com
"No true American would say this: ‘The absence of effective State, and, especially, national, restraint upon unfair money-getting has tended to create a small class of enormously wealthy and economically powerful men, whose chief object is to hold and increase their power,’ and follow that statement with a call for ‘a graduated inheritance tax on big fortunes ... increasing rapidly in amount with the size of the estate.’"
…and his name was Theodore Roosevelt.
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