“I believe in a graduated income tax on big fortunes, and in . . . a graduated inheritance tax on big fortunes, . . . increasing rapidly in amount with the size of the estate.” BelieveBigsPoliticalI BelieveAmountTaxesFortuneSizeI Believe InIncomeEstatesInheritanceIncome TaxInherited WealthInheritance TaxProgressive Taxation Book:The Complete Works of Theodore Roosevelt Source: The Complete Works of Theodore Roosevelt