Taxation: Voluntary or compulsory?

Abstract

Read Jus, 17 June 1887): The voluntary taxation proposal really means the dissolution of the State into its constituent atoms, and leaving them to recombine in some way or no way, just as it may happen. There would be nothing to prevent the existence of five or six "States" in England, and members of all these "States" might be living in the same house! The proposal is, it appears to me, the outcome of an idea in the minds of those who propound it that the State is, or ought to be, founded on contract, just as a joint stock company is. ... The explanation of the whole matter, I believe, is that ... the State is a social organism, evolved as every other organism is evolved, and not requiring any more than other organisms to be based upon a contract ...

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