American humorist Will Rogers (1879-1935) spoke about the income tax in his newspaper column on April 8, 1923:
 
“The Income Tax has made more Liars out of the American People than Golf has. Even when you make one out on the level, you don’t know, when it’s through, if you are a Crook or a Martyr.”
 
Rogers then went on to say, “Of course, people are getting smarter nowadays: they are letting Lawyers, instead of their conscience, be their Guide.”
 
All of these sayings have been frequently quoted.
     
 
Wikiquote: Will Rogers
William Penn Adair Rogers (4 November 1879 – 15 August 1935) was an American humorist and entertainer; known primarily as Will Rogers.
(...)
The Illiterate Digest (1924)
The income tax has made more liars out of the American people than golf has. Even when you make one out on the level, you don’t know when it’s through if you are a Crook or a Martyr.
. “Helping the Girls with their Income Taxes”
 
8 April 1923, St. Louis (MO) Post-Dispatch, “Will Rogers the Cowboy Humorist Says,” pt. 5, pg. 31, col. 3:
Now, as I say, these Girls all wanted to do what was right, as they could afford to, but this Income Tax has not acted that way with the men. The Income Tax has made more Liars out of the American People than Golf has.
 
Even when you make one out on the level, you don’t know, when it’s through, if you are a Crook or a Martyr.
         
Google Books
The Modern Handbook of Humor
By Ralph Louis Woods
New York, NY: McGraw-Hill
1967
Pg. 240 (Will Rogers):
The income tax has made more liars out of the American people than golf has.
 
Google Books
The Gigantic Book of Golf Quotations
Edited by Jim Apfelbaum
New York, NY: Skyhorse Publishing
2007
Pg. 271:
The income tax has made more liars out of the American people than golf has. — WILL ROGERS
 
Google Books
Taxes in America: What Everyone Needs to Know
By Leonard E. Burman and Joel Slemrod
New York, NY: Oxford University Press
2013
Pg. 4:
As the noted humorist Will Rogers said decades ago, “The income tax has made more liars out of the American people than golf has. Even when you make a tax form out on the level, you don’t know when it’s through if you are a crook or a martyr.”
 
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“The income tax has made more liars out of the American people than golf has.” -Will Rogers
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9:00 PM · Jun 20, 2014·Buffer
   
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The income tax has made more liars out of the American people than golf has
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3:46 PM · Jul 26, 2019·zaeon