Wilhelm von Humboldt

“ Where such an express determination of ends and limits has not been made, the State must naturally endeavour to bring its activity within the sphere which abstract theory prescribes, but must also be guided by the consideration of such obstacles, as, if overlooked, would lead to far more hurtful consequences. The nation can always demand the adoption of such a theory, in so far as these obstacles render it practicable, but no further. ”

“ Thus then, with such a system, that love for the constitution might be most surely preserved, which it is so often vainly sought to cultivate in the hearts of the citizens by artificial means. In this case of a State, moreover, in which the sphere of action is so narrow and limited, a less degree of power is necessary, and this requires proportionately less defence. ”

“ And it has appeared to me to be, that in which the most manifold individuality and the most original independence subsisted, with the most various and intimate union of a number of men — a problem which nothing but the most absolute liberty can ever hope to solve. ”

“ According to this, we should rather look for a constitution which should have the least possible positive or special influence on the character of the citizens, and would fill their hearts with nothing but the deepest regard for the rights of others, combined with the most enthusiastic love for their own liberty. ”

“ The possession of any State property is attended with inju- rious consequences. I have already shown that the State must, by its very nature, obtain a preponderating power compared with private individuals; and in becoming proprietor, it must necessarily become mixed up with many private relations, while it preserves all its peculiar attributes. Now, it is the necessity for security which alone dictates the expediency of a political organization. ”

“ But this necessity does not presuppose any particular division of properly, or any determination of proprietors; and yet the State, in becoming proprietor, will extend all that influence to its interests of property, which has been granted for wholly different purposes, and will thus be able to outweigh all private individuals in this respect. Indirect taxation likewise is not free from hurtful consequences. Experience teaches us what a multiplicity of institutions is required to arrange and levy them ”

“ I have not hitherto taken these obstacles into consideration, but have contented myself with developing the pure and abstract theory. I have in general aimed at discovering the most favourable position which man can occupy as member of a political community. ”

“ But, as it has been frequently objected, one of the most natural products of all is overlooked in such a system; I mean human power, which, with our institutions, is also a disposable commodity, both in its working and results, and must therefore be subject likewise to direct taxation. ”

“ But when a State union has once proposed to itself a certain aim, and has voluntarily prescribed certain limits to its activity, those ends and limits are naturally in accordance with right, so long as they are such that those w T ho defined them were adequate to their important task. ”

“ Hence it follows that all impediments should be removed from agriculture, but also from industry and commerce, since in this way the unproductive expenditure is lessened and commodities become cheaper. In order, then, not to disturb industry and activity, the pure products alone should be taxed, and there should be but one tax, and that upon the land. ”