(b) Justice.—In their rule superiors must be lovers of the common good; they must decree, judge and govern according to natural justice and the law; in distributions of burdens and favors they must be guided by fairness to all, avoiding partiality, bribery, peculation and every form of political corruption; in discipline they must conscientiously enforce the right; in personal life they must be a model to their subjects, showing themselves moral, religious, truthful, dignified but approachable and patient (not arrogant, stubborn, sensitive, ill-humored or revengeful), given to work and duty rather than to pleasure and display.
2636. Duties of Subjects.—The general duties of subjects to superiors are chiefly honor and obedience (see 2351 sqq.).
(a) Honor.—Honor is owed to superiors on account of their position of authority, which is derived from God, not on account of their personal character, for personally they may be wicked. It is disrespectful even in a democracy to deny them the honorable address, salutation or courtesy which is customary, or to treat them insultingly by word, manner or writing. But it is not disrespectful to disagree with the personal views of a superior or to seek legitimately his removal from office if he is unfit or less fit.
(b) Obedience.—Obedience is owed to superiors and their laws when they strictly command what is not sinful or illegal or outside their authority (see 375 sqq.). Unemancipated children are obliged to obey their parents in all that falls under the parental authority, namely, in what pertains to good morals (e.g., attendance at religious duties, avoidance of bad companions) or the good order of the home (e.g., the hours for meals, the time of retiring, the visitors to be received). But parents have no authority to command fraud or other sin; nor are children under subjection in the matter of taking up a state of life, for this demands liking and fitness, and the command of a superior cannot give liking and fitness. It is a serious sin for parents to force a child to take up religious life or the priesthood, or to marry a certain individual; but a child should yield when his parents are reasonably opposed to his choice of a vocation, as when they need his support, or wish him to test his vocation a little, or know that the person selected for wife will disgrace the family.
2637. Taxes.—Citizens owe the government particularly the tribute of taxation, and in war that of military service. Taxes are contributions exacted by the public authority from subjects for the purpose of defraying public expenses or promoting the public welfare.
(a) Thus, they are contributions, and hence a tax is not to be confused with a payment (e.g., fares for passage on government railroads), or with a fine (e.g., pecuniary penalty for evasion of customs).
(b) They are exacted from subjects (i.e., from citizens), who are subject on account of their persons as being members of the State, and from aliens, who are subject on account of their goods, as receiving privileges of residence, commerce, passage, etc.
2638. Kinds of Taxes.—There are many kinds of taxes, but they can all be reduced to two general categories.
(a) Direct taxes are those collected from the person on whom the burden is ultimately to fall. Examples are poll or personal taxes and property taxes (such as those on general property, incomes or inheritances), for these charges remain an expense of the taxpayer himself.
(b) Indirect taxes are those collected from a person other than the one on whom the burden is ultimately to fall. Examples are duties imposed on outsiders (such as customs or tariffs, duties raised for revenues, protection, etc.), external revenue taxes imposed on certain acts (such as the manufacture or sale of commodities) or occupations (e.g., licenses for trades, sports, etc.). In these the charge falls immediately on the taxpayer, but ultimately on a consumer.