“
The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.
— George Sutherland
politician, judge
1862 – 1942
The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.
The liberty of the individual to do as he pleases, even in innocent matters, is not absolute. It must frequently yield to the common good.
A nuisance may be merely a right thing in the wrong place — like a pig in the parlor instead of the barnyard.
If the provisions of the Constitution be not upheld when they pinch as well as when they comfort, they may as well be abandoned.
The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.
Since informed public opinion is the most potent of all restraints upon misgovernment, the suppression or abridgement of the publicity afforded by a free press cannot be regarded otherwise than with grave concern.
The tax here involved is bad not because it takes money from the pockets of the appellees. If that were all, a wholly different question would be presented. It is bad because, in the light of its history and of its present setting, it is seen to be a deliberate and calculated device in the guise of a tax to limit the circulation of information to which the public is entitled in virtue of the constitutional guaranties.
A free press stands as one of the great interpreters between the government and the people. To allow it to be fettered is to fetter ourselves.
