New Jersey, New York, Wisconsin and California bounced the idea around at various times. They met immediate heavy flak from two fronts - the municipal employee unions, who stated that the plan was designed to eliminate hiring more city employees, and the ACLU who claimed that it was tantamount to indentured servitude, a form of "slavery" (in their teenie-weenie little minds) and thus illegal under the Constitution. As soon as the word "slavery" was bandied about, the states ran for cover and abandoned all plans. We're simply supposed to accept that only half the population should pay taxes, while the other half gets to ride on our backs.