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If I have worked harder and built myself a good house while you have been content to live in a hovel, the tax gatherer now comes annually to make me pay a penalty for my energy and industry by taxing me more than you. If I have saved while you wasted, I am [taxed] while you are exempt. If a man built a ship, we make him pay for his temerity as though he had done injury to the state; if a railroad be opened, down comes the tax collector upon it as though were a public nuisance.... We punish with a tax the man who covers barren fields with ripening grain; we fine him who puts up machinery and him who drains a swamp. To abolish these taxes would be to lift the whole enormous weight of taxation from productive industry.... The state would say to the producer, 'Be as industrious, as thrifty, as enterprising as you choose. You shall have your full reward!