Ludwig von Mises, Bureaucracy, p.59

"In public administration there is no connexion between revenue and expenditure. The public services are spending money only; the insignificant income derived from special more or less accidental. The revenue derived from customs and taxes is not 'produced' by the administrative apparatus. Its source is the law, not the activities of the customs officers and tax collectors. It is not the merit of a collector of internal revenue that the residents of his district are richer and pay higher taxes than those of another district", Bureaucracy (1945)

Ludwig von Mises