This cartoon, by Robert Day, appeared in September 1935. The key to the gag is that the speaker seemingly can no longer afford to maintain her enormous yard, fill her swimming pool, or repair her crumbling walls and front gate. Roosevelt argued that taxation according to ability to pay was ‘the American principle’. There was a huge gap between the richest and the poorest people in America. Roosevelt wanted to redistribute the wealth among people through the taxation of incomes in order to end the Great Depression.