CHAPTER 15|Document 64
Thomas Jefferson to Joseph Milligan6 Apr. 1816Writings 14:466
Whether property alone, and the whole of what each citizen possesses, shall be subject to contribution, or only its surplus after satisfying his first wants, or whether the faculties of body and mind shall contribute also from their annual earnings, is a question to be decided. But, when decided, and the principle settled, it is to be equally and fairly applied to all. To take from one, because it is thought that his own industry and that of his fathers has acquired too much, in order to spare to others, who, or whose fathers have not exercised equal industry and skill, is to violate arbitrarily the first principle of association, "the guarantee to every one of a free exercise of his industry, and the fruits acquired by it." If the overgrown wealth of an individual be deemed dangerous to the State, the best corrective is the law of equal inheritance to all in equal degree; and the better, as this enforces a law of nature, while extra-taxation violates it.
The Founders' Constitution
Volume 1, Chapter 15, Document 64
The University of Chicago Press
The Writings of Thomas Jefferson. Edited by Andrew A. Lipscomb and Albert Ellery Bergh. 20 vols. Washington: Thomas Jefferson Memorial Association, 1905.
Easy to print version.