Honest opinion about government from W.E.H. Lecky:
It is obvious that a graduated tax is a direct penalty imposed on saving and industry, a direct premium offered to idleness and extravagance. It discourages the very habits and qualities which it is most in the interest of the State to foster, and it is certain to operate forcibly where fortunes approach the limits at which a higher scale of taxation begins. It is a strong inducement at that period, either to cease to work or to cease to save. It is at the same time perfectly arbitrary. When the principle of taxing all fortunes on the same rate of computation is abandoned, no definite rule or principle remains. At what point the higher scale is to begin, or to what degree it is to be raised, depends wholly on the policy of Governments and the balance of parties. The ascending scale may at first be very moderate, but it may at any time, when fresh taxes are required, be made more severe, till it reaches or approaches the point of confiscation.
Democracy and Liberty, 1896
Irish historian and essayist, W.E.H. Lecky won success with his work History of Rationalism in Europe (1865) and its companion, History of European Morals from Augustus to Charlemagne (1869). He is famous for his magnum opus, The History of England in the Eighteenth Century (8 vols., 1878-1890).
Quotation and short bio from The Quotable Conservative: The Giants of Conservatism on Liberty, Freedom, Individual Responsibility, and Traditional Values. Rod L. Evans and Irwin M. Berent, editors. Holbrook, Mass.: Adams Publishing, 1996.