Set in cement on taxation

In his campaign for Governor of California, Reagan was strongly against a state withholding tax. In fact, Reagan emphatically declared that on this issue, his feet were set in cement. However, in 1971 he had to backtrack on that promise because of Californias fiscal crisis. At the urging of his advisers, Reagan called an emergency legislative session and proposed the withholding tax.
Later, at a press conference, the heating system made a big noise as he announced his recapitulation. Without missing a beat Reagan said that the sound was the cement breaking around his feet. The press corps later presented him with a pair of his own shoes, obtained from Nancy, set in cement. Reagan kept them in the Governors office.

Reagan: The Man, the President, pp. 162-63

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