Employers pay men, not machines. Can there be any question but that this and similar legislation will drive industry faster and faster toward mechanization? Can there be any question but that its normal tendency will be to depress wages, since the higher the total pay roll, the greater the taxes? Can there be any question but that it will retard reemployment of men and intensify the development of machinery and its substitution for men?
John C. Gall, Associate Counsel National Association of Manufacturers, Washington, DC, 313-357, esp. 338, “Unemployment Insurance,” Hearings before the House Committee on Ways and Means, Mar. 21-24, 26-30, 1934.