INDIVIDUAL LIBERTY VERSUS FEDERAL TAXATION by Bradford B. Smith Introduction In 1940 unemployment in the United States averaged more than it did in 19.31. Numerous students believe that unemployment had become chronic in America; that it was promoted by the federal tax structure;f; that its wartime elimination can prove temporary; and that adherence tc the type of tax structure developed before and during the r.ar would greatly con tribute to the reappearance of chronic un...