Tax Man

If you're looking for someone to blame for our current tax system, you might not have to look any further than Theodore Roosevelt and his famous speech supporting taxation, which is often referred to as the New Nationalism Speech or The New Nationalism. It's in this speech, given on August 32, 1910, in Oswatomie, Kansas, that Roosevelt, a Republican, pushed for the concept of a graduated income tax, where the richest pay the most tax.

"No man should receive a dollar unless that dollar has been fairly earned. Every dollar received should represent a dollar's worth of service rendered, not gambling in stocks, but service rendered. The really big fortune, the swollen fortune, by the mere fact of its size, acquires qualities which differentiate it in kind as well as in degree from what is possessed by men of relatively small means. Therefore, I believe in a graduated income tax on big fortunes, and in another tax which is far more easily collected and far more effective, a graduated inheritance tax on big fortunes, properly safeguarded against evasion, and increasing rapidly in amount with the size of the estate."

Roosevelt gave this speech as the 16th Amendment (passed by the Congress on July 12, 1909) to the U.S. Constitution was being considered by the states. Ratification of the amendment was completed on February 3, 1913, when New Mexico became the 36th state to support the measure. Today, the 16th Amendment still stands: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration. Read the full text of Roosevelt's speech here.

Work on Those Final Words

Most people would agree that a president's last words should be memorable and inspiring. But it hasn't always worked out that way. Millard Fillmore, after eating some soup, said, "The nourishment is palatable" and then expired. Ulysses S. Grant reportedly uttered "Water!" before he died. Lyndon Johnson's "Send Mike immediately!" is memorable for having been uttered into his bedroom telephone upon feeling ill. Some presidential final phrases reflect that they weren't aware of their impending doom. Just before Oswald's bullet hit him, John F. Kennedy answered, "That's obvious," to Mrs. Connolly's question: "Mr. President, you can't say that Dallas doesn't love you." Moments before Booth put a bullet in his head, Abraham Lincoln said, "It doesn't matter," when his wife refused to hold his hand. Other presidents had the opportunity to be rather eloquent, such as Dwight Eisenhower's, "I've always loved my wife, my children, and my grandchildren, and I've always loved my country. I want to go. I'm ready to go. God, take me." Grover Cleveland's, "I have tried so hard to do right," is rather touching. Theodore Roosevelt's final words, "Please put out the light," seem inadvertently perfect. But the award for the lamest final words goes to Andrew Johnson, who said, "I need no doctor. I can overcome my troubles." (Photo of Andrew Johnson, Library of Congress)