Functional socialism

CHAPTER V

TAXATION I THE GROUP OR THE PERSON

Tue relations between the sovereign State and its individual citizens are largely, but not entirely, governed by the common law and by taxation. Our rights as citizens must continue to be defined by common law (which recognizes habits and customs), but as we achieve the functional organization of society it needs little or no imagination to foresee fundamental changes in Chancery law and notably in taxation. Function would certainly prove abortive unless it comes prepared with a new scheme of taxation. Since, by hypothesis, the function, in the economic sphere, is greater than the individual, so it must follow that the State must look to function to supply its needs. On this principle, personal taxation tends to diminish, perhaps ultimately to disappear, the burden of taxation falling upon the functional or economic authority. The method of “the precept”, which the educational authorities formerly presented to the local councils, must be re-adopted and re-adapted by the State in its dealings with the economic authority. Budgetary requirements having