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The Validity Of A Tax Depends Upon Its Nature, And Not Upon Its Name.
-Benjamin Cardozo
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The Validity Of A Tax Depends Upon
Benjamin Cardozo
The Validity Of A Tax Depends Upon Its Nature, And Not Upon Its Name.
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Names
Taxes
Validity
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As I Search The Archives Of My Memory I Seem To Discern Six Types Or Methods [of Judicial Writing] Which Divide Themselves From One Another With Measurable Distinctness. There Is The Type Magisterial Or Imperative; The Type Laconic Or Sententious; The Type Conversational Or Homely; The Type Refined Or Artificial, Smelling Of The Lamp, Verging At Times Upon Preciosity Or Euphuism; The Demonstrative Or Persuasive; And Finally The Type Tonsorial Or Agglutinative, So Called From The Shears And The Pastepot Which Are Its Implements And Emblem.
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In Our Worship Of Certainty We Must Distinguish Between The Sound Certainty And The Sham, Between What Is Gold And What Is Tinsel; And Then, When Certainty Is Attained, We Must Remember That It Is Not The Only Good; That We Can Buy It At Too High A Price; That There Is Danger In Perpetual Quiescence As Well As In Perpetual Motion; And That A Compromise Must Be Found In A Principle Of Growth.
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Method Is Much, Technique Is Much, But Inspiration Is Even More.
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The Prophet And The Martyr Do Not See The Hooting Throng. Their Eyes Are Fixed On The Eternities.
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History Or Custom Or Social Utility Or Some Compelling Sense Of Justice Or Sometimes Perhaps A Semi-intuitive Apprehension Of The Pervading Spirit Of Our Law Must Come To The Rescue Of The Anxious Judge And Tell Him Where To Go.
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