I believe in shaping the ends of government to protect property as well as human welfare. Normally, and in the long run, the ends are the same; but whenever the alternative must be faced, I am for men and not for property, as you were in the Civil War. I am far from underestimating the importance of dividends; but I rank dividends below human character.
Theodore Roosevelt (1858–1919) American politician, statesman, conservationist, writer, US President (1901–1909)
Speech (1910-08-31), “The New Nationalism,” John Brown Memorial Park dedication, Osawatomie, Kansas
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No man should receive a dollar unless that dollar has been fairly earned. Every dollar received should represent a dollar’s worth of service rendered — not gambling in stocks, but service rendered. The really big fortune, the swollen fortune, by the mere fact of its size acquires qualities which differentiate it in kind as well as in degree from what is possessed by men of relatively small means. Therefore, I believe in a graduated income tax on big fortunes, and in another tax which is far more easily collected and far more effective — a graduated inheritance tax on big fortunes, properly safeguarded against evasion and increasing rapidly in amount with the size of the estate.
Theodore Roosevelt (1858–1919) American politician, statesman, conservationist, writer, US President (1901–1909)
Speech (1910-08-31), “The New Nationalism,” John Brown Memorial Park dedication, Osawatomie, Kansas
(Source)