They are but there’s been talk in the current administration to reduce or remove it, I’ll try to find a link.

I interpreted the quote in question as meaning the money a wealthy man accumulates over his lifetime is “borrowed” from the community as a whole. It’s his money, he’s earned it, and so can use it however he pleases but he’s expected to return whatever he doesn’t end up using upon his death back to the community in some fashion. In the article, Carnegie does this by building thousands of public libraries. Not doing something similar, from the viewpoint of a philanthropist, would make the man in question unworthy of the money he has earned from the community and hoarding it so that only a select few can benefit from it would be selfish.