Thoughts on the Principles of Taxation : With Reference to a Property Tax, and Its Exceptions (Classic Reprint)

Excerpt from Thoughts on the Principles of Taxation: With Reference to a Property Tax, and Its Exceptions

II. With respect to the expense of protecting personal liberty, some difficulties arise. It may be contended that the personal liberty of a poor man costs as much for its protection as that of a wealthy man or of a peer. If this be admitted, then it follows that a fixed sum might be charged on each individual, as a poll-tax, for his personal protection. But it would be impossible to raise any large sum by such means: because, unless the tax were very small, a considerable portion of the population would be absolutely unable to pay it.

On the other hand, it may with some plausibility be maintained, that the value to any man, of his personal liberty, is in proportion to the amount of property he possesses. It is by no means an nu common event, that a poor man is convicted of a crime of which he is guiltless, simply from his want of money to pay for legal assistance and to bring into the presence of his judge the witnesses of his innocence. It is painful to reflect on the instances in which innocent persons have thus suffered even the extreme penalty of the law. But who ever heard of such calamities happening to a rich man?

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