"Income earned by the sweat of your brow should be taxed at the lowest rates, not the highest. Capital gains should be taxed at a higher rate."

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I affect no contempt for the high eminence he [Senator Stephen Douglas] has reached. So reached, that the oppressed of my species,might have shared with me in the elevation, I would rather stand on that eminence, than wear the richest crown that ever pressed a monarch's brow.

— Abraham Lincoln