We even find the demand that bachelors and spinsters shall be taxed. This proposal has been actually accepted (1911) by the Landtag of the little Principality of Reuss, which proposes to tax bachelors and spinsters over thirty years of age. Putting aside the arguable questions as to whether a State is entitled to place such pressure on its citizens, it must be pointed out that it is not marriage but the child which concerns the State. It is possible to have children without marriage, and marriage does not ensure the procreation of children. Therefore it would be more to the point to tax the childless. In that case, it would be necessary to remit the tax in the case of unmarried people with children, and to levy it in the case of married people without children. But it has further to be remembered that not all persons are fitted to have sound children, and as unsound children are a burden and not a benefit to the State, the State ought to reward rather than to fine those conscientious persons who refrain from procreation when they are too poor, or with too defective a heredity, to be likely to produce, or to bring up, sound children. Moreover, some persons are sterile, and thorough medical investigation would be required before they could fairly be taxed.
As soon as we begin to analyse such a proposal we cannot fail to see that, even granting that the aim of such legislation is legitimate and desirable, the method of attaining it is thoroughly mischievous and unjustifiable.