PLS HELP!! ASAP!! 10 POINTS!!

Read this passage from "Four Freedoms Speech" by Franklin D. Roosevelt. A part of the sacrifice means the payment of more money in taxes. In my Budget Message I shall recommend that a greater portion of this great defense program be paid for from taxation than we are paying today. No person should try, or be allowed, to get rich out of this program; and the principle of tax payments in accordance with ability to pay should be constantly before our eyes to guide our legislation.

Based on this passage, what is Roosevelt's view on taxes?
Government should tax whenever it needs to provide a service.
Tax increases should be structured to place a burden on the wealthy, not on the poor.
Taxes may be raised to meet an extraordinary need, but they must be applied fairly. The fairest government would be one without taxes