I. Since the income tax is necessary in meeting national exigencies where other revenues fail;
II. Since experience shows that the income tax is practicable;
III. Since the progressive income tax is just because it bears upon the individual according to his ability to pay;
Therefore, the Federal Government should levy a progressive income tax.
EXERCISES IN CONSTRUCTING THE BRIEF
1. Let each student select some subject in which he is interested and follow the argumentative process up to and including, the construction of the brief.
2. Write out a full and complete brief of one of the arguments given in the appendix.
3. After the briefs have been written out the instructor should have the students exchange, and give them an opportunity in class to point out the defects in each other’s work.
4. Without regard to order or form, let the instructor dictate all the statements in a short brief, and let the student reconstruct a correct brief out of these statements.