No man in public office to-day can fail to realise the demand and the need for lower taxes. He knows that business, industry and agriculture are straining under a tax load heavier than they can safely bear.
 Franklin D. Roosevelt, Looking Forward (1933). copy citation

Context

“If the 1915 infant death-rate had prevailed, nine thousand more babies under the age of one year would have died in 1930. Should the state save one hundred and forty-four thousand dollars by restricting the maternity, infancy and child hygiene work to the scope of 1922? No man in public office to-day can fail to realise the demand and the need for lower taxes. He knows that business, industry and agriculture are straining under a tax load heavier than they can safely bear. He knows that high taxes are one of the contributive causes of unemployment. While recognising these things, the man in public office also knows the facts of government. Taxes grow out of expenditures;” source