Despite all the long words and moral platitudes that have been used to shore up ability-to-pay, the fact is that this doctrine is closely related to the rule of highwaymanry: take where the taking is good. Those who practice that trade have the good grace not to moralize about it; they pick on the traveler who looks opulent and pass up the obvious bum. The government does likewise, and like the highwayman it does not quibble over how the victim came by his wealth.
