There was NO INCOME TAX when the American Founders were alive because they believed that an income tax was TANTAMOUNT TO SLAVERY. Therefore, the Founders made it very difficult for Congress to have a “Direct Tax” on wages, real estate, and other property. In 1894, Congress decided to adopt an income tax, which was immediately challenged in the Courts. The majority in the Supreme Court (Pollock v. Farmers’ Loan and Trust Company) held the tax to be unconstitutional since the income tax on real estate was determined to be a “Direct Tax;” and, in violation of the apportionment requirement in the Constitution. The Court ruled that because a tax on real estate would be a “Direct Tax,” then the income derived from the real estate would also have to be considered a “Direct Tax.”
Sadly, in 1913 the 16th Amendment was ratified, granting Congress the “power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.” The 16th Amendment allowed Congress to tax the income from real estate and other property but, Congress CANNOT implement a “Direct Tax” on property without apportionment. Apportionment among the States is almost impossible to do, which makes a “Direct Tax” extremely unfeasible.
Today, the administration and collection of the U.S. Individual Income Tax is unconstitutional for at least three reasons that are easy to understand. First, it violates our 4th Amendment right to be secure in our papers and effects; secondly, it violates our 5th Amendment right not to be a witness against ourselves; and third, the tax on wages & self-employment income is still an un-apportioned “Direct Tax,” a “Capitation Tax,” on our property in our labor, a slave tax.
Senator Warren’s proposed “Direct Tax” on Wealth is an unconstitutional “Direct Tax” on ALL property; the Supreme Court, if they have any understanding of taxation, should easily decide that such a tax is repugnant to the Constitution and therefore, deemed unconstitutional. In addition, the enforcement of such a tax would also violate the 4th and 5th Amendments.
If you desire to understand the fraud perpetrated against Americans when it comes to the income tax, please read, The U.S. Individual Income Tax is Incompatible with a Free Society, available from Amazon. Also, please go to our website, www.jeffersoniangroup.com and sign our petition to abolish the IRS.
The more people that understand this fraud, the likelihood that Socialists like Senators Warren, Sanders, Booker and Harris will never again be elected to political office; and, the IRS would be abolished, along with the elimination of the income tax.
Dum Spiro Spero—While I breathe, I hope.
Slainte mhath,
Robert G. Beard Jr., C.P.A., C.G.M.A., J.D., LL.M.
