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

Benjamin Cardozo

The great tides and currents which engulf the rest of men do not turn aside in their course and pass the judges by.
BENJAMIN CARDOZO

Judging Men Tides
No judicial system could do society’s work if each issue had to be decided afresh in every case which raised it.
BENJAMIN CARDOZO

Issue Judicial Raise Sysdtem
The great ideals of liberty and equality are preserved against the assaults of opportunism, the expediency of the passing hour, the erosion of small encroachments, the scorn and derision of those who have no patience with general principles.
BENJAMIN CARDOZO

Equality Erosion Liberty
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
I take judge-made law as one of the existing realities of life.
BENJAMIN CARDOZO

Judging Law Reality
Justice is not to be taken by storm. She is to be wooed by slow advances. Substitute statute for decision, and you shift the center of authority, but add no quota of inspired wisdom.
BENJAMIN CARDOZO

Decision Justice Taken
Not honesty alone, but the punctilio of an honor the most sensitive, is then the standard of behavior.
BENJAMIN CARDOZO

Honesty Honor Sensitive
Membership in the bar is a privilege burdened with conditions.
BENJAMIN CARDOZO

Bars Membership Privilege
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
Method is much, technique is much, but inspiration is even more.
BENJAMIN CARDOZO

Inspiration Inspirational Technique
The judge is not the knight-errant, roaming at will in pursuit of his own ideal of beauty or of goodness.
BENJAMIN CARDOZO

Judging Knights Roaming
The difference is no less real because it is of degree.
BENJAMIN CARDOZO

Degrees Differences Real
Opinion has a significance proportioned to the sources that sustain it.
BENJAMIN CARDOZO

Opinion Significance Source
We seek to find peace of mind in the word, the formula, the ritual. The hope is illusion.
BENJAMIN CARDOZO

Finding Illusion Mind Peace
Freedom of expression is the matrix, the indispensable condition, of nearly every other form of freedom.
BENJAMIN CARDOZO

Expression Form Freedom
The prophet and the martyr do not see the hooting throng. Their eyes are fixed on the eternities.
BENJAMIN CARDOZO

Eternity Eye Prophet

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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