Taxes are necessary. But the tax system must assess and collect taxes fairly. Since all American citizens are equal, enjoying the same rights and privileges, they are also equally responsible for our society's operating expenses, expenses that are paid with money collected through a system of taxation. However, since not all people make the same amount of money, collecting the same amount of tax from each person (which would be fair and equal taxation) is not possible. It is necessary, then, for the government to create a system of taxation that will be fair and equitable. How is that to be done? Since it is essential in our Republic that all people enjoy equal treatment under the law (the 5th Amendment guarantees the right to equal treatment regarding property), it is essential that a system of equal taxation be established. To date, that has not been done. Our current tax system is not even remotely fair. In this brief but informative book, Dr. Glenn Rogers offers a suggesting on how to make our tax system fair.