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The validity of a tax depends upon its nature, and not upon its name.

Benjamin Cardozo

There is in each of us a stream of tendency, whether you choose to call it philosophy or not, which gives coherence and direction to thought and action. Judges cannot escape that current any more than other mortals.
BENJAMIN CARDOZO

Confidence Giving Judging Philosophy
We seek to find peace of mind in the word, the formula, the ritual. The hope is illusion.
BENJAMIN CARDOZO

Finding Illusion Mind Peace
Method is much, technique is much, but inspiration is even more.
BENJAMIN CARDOZO

Inspiration Inspirational Technique
The risk to be percieved defines the duty to be obeyed.
BENJAMIN CARDOZO

Duty Obeyed Perceived Risk
The great generalities of the constitution have a content and a significance that vary from age to age.
BENJAMIN CARDOZO

Age Constitution Significance
Rest and motion, unrelieved and unchecked, are equally destructive.
BENJAMIN CARDOZO

Destructive Unchecked Unrelieved
Every human being of adult years and sound mind has a legal right to determine what shall be done with his own body.
BENJAMIN CARDOZO

Dark Mind Years
In the end the great truth will have been learned that the quest is greater than what is sought, the effort finer that the prize (or rather, that the effort is the prize), the victory cheap and hollow were it not for the rigor of the game.
BENJAMIN CARDOZO

Games Struggle Truth
The Constitution was framed upon the theory that the peoples of the several states must sink or swim together, and that in the long run prosperity and salvation are in union and not division.
BENJAMIN CARDOZO

Long Running Swim
Fraud includes the pretense of knowledge when knowledge there is none.
BENJAMIN CARDOZO

Fraud Include Knowledge Pretense
With traps and obstacles and hazards confronting us on every hand, only blindness or indifference will fail to turn in all humility, for guidance or for warning, to the study of examples.
BENJAMIN CARDOZO

Example Hands Humility
The prophet and the martyr do not see the hooting throng. Their eyes are fixed on the eternities.
BENJAMIN CARDOZO

Eternity Eye Prophet
I take judge-made law as one of the existing realities of life.
BENJAMIN CARDOZO

Judging Law Reality
Danger invites rescue. … The wrongdoer may not have foreseen the coming of a deliverer. He is accountable as if he had.
BENJAMIN CARDOZO

Danger May Rescue
Inaction without more is not tantamount to choice.
BENJAMIN CARDOZO

Choices Inaction
Due process is a growth too sturdy to succumb to the infection of the least ingredient of error.
BENJAMIN CARDOZO

Errors Growth Ingredient

The validity of a tax depends upon its nature, and not upon its name.

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The validity of a tax depends upon its nature, and not upon its name.

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