Taxes are paid in the sweat of every man who labors. If those taxes are excessive, they are reflected in idle factories, in tax-sold farms, and in hordes of hungry people, tramping the streets and seeking jobs in vain. Our workers may never see a tax bill, but they pay. They pay in deductions from wages, in increased cost of what they buy, or in unemployment throughout the land.

The Public Papers and Addresses of Franklin D. Roosevelt: The genesis of the new deal, 1928-1932 (ed. 1938)