As you can probably tell, I find the historical stuff very interesting. But I know that most people don’t share this sentiment, so I will get back to my tax relief posts soon (after this one).

It is evident from the state of the country, from the habits of the people, from the experience we have had on the point itself, that it is impracticable to raise any very considerable sums by direct taxation. Tax laws have in vain been multiplied; new methods to enforce the collection have in vain been tried; the public expectation has been uniformly disappointed, and the treasuries of the States have remained empty. The popular system of administration inherent in the nature of popular government, coinciding with the real scarcity of money incident to a languid and mutilated state of trade, has hitherto defeated every experiment for extensive collections, and has at length taught the different legislatures the folly of attempting them.

Daniel Calhoun Roper served as Commissioner of the Internal Revenue from 1917 to 1920.

Selection from The Washington Times, March 10, 1919:

Robert J. Ouddihy, of the Literary Digest, gave a luncheon for Daniel C. Roper, Commissioner of Internal Revenue, and invited editors of newspapers and magazines, to hear Mr. Roper concerning the income tax. Mr. Roper’s task, not easy or pleasant, but the most important in the country at this moment, is to collect for the Government SIX BILLIONS OF DOLLARS from those able to pay, in order that the Government may pay its bills, and “settle” for the victory and armistice which were so ardently celebrated last November. 

Mr. Roper, the great collector for Uncle Sam, is an old fashioned type of citizen. His photograph would make a good illustration for a history of the United States in the early days. It is a thin, earnest, clean-cut, strong face, with bushy dark eyebrows, piercing eyes, that seem to look into the national pocketbook, a convincing tone to make profiteer say, “I might as well pay now, and avoid trouble.” 

The commissioner covered the whole wide field of income tax. He began with the comforting statement that the tax was to have been eight billions and is reduced to six billions because the war has ended. He defined three important points of the tax law as follows: First – A proper law. Second – An intelligent co-operative attitude by the officials that administer the law. Third – An intelligent, co-operative attitude on the part of the public to the Government.

Full article here.