I have never viewed taxation as a means of rewarding one class of taxpayers or punishing another. If such a point of view ever controls our public policy, the traditions of freedom, justice, and equality of opportunity, which are the distinguishing characteristics of our American civilization, will have disappeared.…The man who seeks to perpetuate prejudice and class hatred is doing America an ill service.…[B]y arraying one class of taxpayers against another, he shows a complete misconception of those principles of equality on which the country was founded.