that is aside from the point. Rockefeller/Durant/Ford…. built their businesses and set the stage for entire industries based on RISK of their money and that of their investors. The government didn’t say: “have a few $billion, try to build a business. If you fail, that’s ok. Btw, enjoy the fat salary our backstop will allow you”
also btw: excise & property taxes existed before income taxes. The former being explicitly mentioned in the original constitution and the 1st civil war (whiskey) being fought over that matter