Thomas Hobbes,
The Elements of Law — Part II, Chapter 28
“ And there is no reason, when two men equally enjoying, by the benefit of the commonwealth, their peace and liberty, to use their industry to get their livings, whereof one spareth, and layeth up somewhat, the other spendeth all he gets, why they should not equally contribute to the common charge. That seemeth therefore to be the most equal way of dividing the burden of public charge, when every man shall contribute according to what he spendeth, and not according to what he gets; and this is then done, when men pay the commonwealth's part in the payments they make for their own provision. ”
