Thus those reformers, who look for a remedy by creating artificial carrying-costs for the money through the device of requiring legal-tender currency to be periodically stamped at a prescribed cost in order to retain its quality as money, or in analogous ways, have been on the right track; and the practical value of their proposals deserves consideration.
"The General Theory of Employment, Interest and Money". Book by John Maynard Keynes, Book 4, Chapter 17, Section 3, p. 234, February 1936.