Learned Hand was a liberal; he believed in government intervention. The rest of the quote explains that we all owe a duty to pay the correct amount too. "The power of taxing people and their property is essential to the very existence of government.'' -- James Madison. "Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor." -- Romans 13:7 (I guess, even if the US was a Christian country, taxes would be okay.