11/06/1936
https://www.presidency.ucsb.edu...
"Equal taxation of incomes of similar size and equal taxation of corporations and individual taxpayers are axiomatic."
"There is no fairness in taxing the salaried man and the merchant upon their incomes and taxing at far lower rates the profits on the capital of the speculator."
"Immigrants must present unexpired passports, or official documents in the nature of passports."
"Non-immigrants must present unexpired passports, or official documents in the nature of passports."