On the Fact that the U.S. Attorney General Under President Cleveland (and a Supporter of the Income Tax - He Differed with His Boss), Richard Olney, Once Tried to Tell the Country that "an Income Tax is Preeminently a Tax Upon the Rich"

The man was either a bald-faced liar or a moron (the fact that no rational person could ever conceive of a revenue system that only included a minuscule fraction of the population and expect it to be reliable, fair, etc.).