Taxation System Quotes
The phrase is carved above the entrance to the IRS Headquarters in Washington DC
See Daniel Webster and John Marshall for earlier expressions of this famous quotation: {37299} and {320000}. Also, Maurice L. Duplessis {600341} for a contrary view.
This is opposite to the view that the power to tax is the power to destroy. See Oliver Wendell Holmes {603715}, Daniel Webster {37299} and John Marshall {320000}.