From the Twelve Points, the Tenth Point -- An Issue of Justice

"[T]axes are, however, also an issue of justice, as taxes are obligatory and collected under the threat of harsh penalties, and these taxes ought not to be levied to fund government expenditures that cannot justify such threats;

"That while some government functions deserve the support of all Americans, primarily in the provision of security and the securing of justice, to fund other legitimate, constitutional governmental functions, taxes should be designed to charge the willful beneficiaries of a government expenditure in proportion to the benefits that they receive from it."