Heinrich Jaques,
Popular Science Monthly
(1884)
“ If any one is assessed too highly by some mistake in taxation, even though the error may be in fact pardonable and perhaps unavoidable, does not the financial department consider itself obliged to return to him the whole amount of the excess of the levy, with interest? And if another person has been obliged without any real ground of justice to make a gratuitous sacrifice of his best goods to the judicial administration of the state, is not the state unavoidably pledged to make to him as adequate a reparation for the wrong as is possible? ”

