University of Virginia Library

8300. TAXATION, Luxuries.—

The government
which steps out of the ranks of the
ordinary articles of consumption to select and
lay under disproportionate burdens a particular
one, because it is a comfort, pleasing to
the taste, or necessary to the health, and will,
therefore, be bought, is, in that particular, a
tyranny.—
To Samuel Smith. Washington ed. vii, 285. Ford ed., x, 252.
(M. 1823)