The Art of Tetman Callis

“A tax is not an assessment of benefits. It is a means of distributing the burden of the cost of government. The only benefit to which the taxpayer is constitutionally entitled is that derived from his enjoyment of the privileges of living in an organized society, established and safeguarded by the devotion of taxes to public purposes. Any other view would preclude the levying of taxes except as they are used to compensate for the burden on those who pay them, and would involve the abandonment of the most fundamental principle of government—that it exists primarily to provide for the common good.” – Justice Garman, Arangold Corp. v. Zehnder, 204 Ill. 2d 142 (Ill. 2003) (internal cites and quotations omitted).