The necessary result, then, of the unequal fiscal action of the
government is, to divide the community into two great classes;
one consisting of those who, in reality, pay the taxes, and, of
course, bear exclusively the burthen of supporting the
government; and the other, of those who are the recipients of
their proceeds, through disbursements, and who are, in fact,
supported by the government; or, in fewer words, to divide it
into taxpayers and tax-consumers. . . .
[T]he more the policy of the government is calculated to
increase taxes and disbursements, the more it will be favored
by the one and opposed by the other.
The effect, then, of every increase is, to enrich and
strengthen the one, and impoverish and weaken the other. This,
indeed, may be carried to such an extent, that one class or
portion of the community may be elevated to wealth and power,
and the other depressed to abject poverty and dependence,
simply by the fiscal action of the government; and this too,
through disbursements only — even under a system of equal taxes
imposed for revenue only. If such may be the effect of taxes
and disbursements, when confined to their legitimate objects --
that of raising revenue for the public service -- some
conception may be formed, how one portion of the community may
be crushed, and another elevated on its ruins, by
systematically perverting the power of taxation and
disbursement, for the purpose of aggrandizing and building up
one portion of the community at the expense of the other.
This is one of the most concise arguments for limited government
ever made, but one seldom gets the chance to quote it, and you
see why. In his column, Gerson invokes both slavery and Jim Crow
as alternatives to his own particular philosophy. This is a
strawman -- no one is advocating either slavery or segregration,
nor is there any comparable evil now demanding federal
intervention -- but it is a very effective strawman. One dare not
invoke the name of Calhoun to contradict Gerson, since the
invocation invites the accusation of bad faith.
It's odd how this works. Russell Kirk featured Calhoun (along
with Randolph of Roanoke) in the fifth chapter of The
Conservative Mind, but somehow this fact doesn't taint Kirk,
whose name can be safely invoked as an authority without
inspiring suspicion. Don't dare mention Calhoun directly,
however, or you're beyond the pale.