President Roosevelt asks Judge William P. Potter if he truly believes that it will require a constitutional amendment in order to institute an inheritance tax, and points out that there was a statute for a federal inheritance tax shortly after the adoption of the Constitution. Roosevelt does not believe that much can be done by the individual states in matters concerning the entire nation, and says that “while I am a Jeffersonian in my genuine faith in democracy and popular government, I am a Hamiltonian in my governmental views, especially with reference to the need of the exercise of broad powers by the National Government.”

Collection

Library of Congress Manuscript Division

Creation Date

1906-04-23

Creator(s)

Roosevelt, Theodore, 1858-1919

Recipient

Potter, William P. (William Plumer), 1857-1918

Language

English

Period

U.S. President – 2nd Term (March 1905-February 1909)

Repository

Library of Congress Manuscript Division

Page Count

2

Production Method

Typed

Record Type

Multi-image

Resource Type

Letter

Rights

These images are presented through a cooperative effort between the Library of Congress and Dickinson State University. No known restrictions on publication.

Citation

Cite this Record

Chicago:

Letter from Theodore Roosevelt to William P. Potter. [April 23, 1906]. Library of Congress Manuscript Division.
https://www.theodorerooseveltcenter.org/digital-library/o195324. Theodore Roosevelt Digital Library. Dickinson State University.

MLA:

Roosevelt, Theodore, 1858-1919. Letter from Theodore Roosevelt to William P. Potter. [23 Apr. 1906]. Multi-image.
Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University. March 5, 2026. https://www.theodorerooseveltcenter.org/digital-library/o195324.

APA:

Roosevelt, Theodore, 1858-1919., [1906, April 23]. Letter from Theodore Roosevelt to William P. Potter.
Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University.
Retrieved from https://www.theodorerooseveltcenter.org/digital-library/o195324.

Cite this Collection

Chicago:

Library of Congress Manuscript Division. https://www.theodorerooseveltcenter.org/collection/library-of-congress-manuscript-division. Theodore Roosevelt Digital Library. Dickinson State University.

MLA:

Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University. March 5, 2026. https://www.theodorerooseveltcenter.org/collection/library-of-congress-manuscript-division.

APA:

Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University. Retrieved from https://www.theodorerooseveltcenter.org/collection/library-of-congress-manuscript-division.