I ought to say that, in my view, this only applies to taxes in the narrower sense in which they are distinguished from payments for services received by individuals from Government. In the case of these latter, I conceive that Justice is rather held to lie in duly proportioning payment to amount of service received. Some persons have held that all payments made to Government ought to be determined on this principle: and this view seems to me to be consistent with the individualistic ideal of political order, which I shall presently examine: but, as I have elsewhere tried to show (Principles of Political Economy Book iii. chap. viii.), there is an important department of Governmental expenditure to which this principle is not applicable.

ME Book 3 Chapter 5 Section 1