|
PureBytes Links
Trading Reference Links
|
To All:
The Constitution provides for two types of Taxes; Direct Taxes, which are
taxes that are paid directly to the Government (which is the way that the
Government attempts to impose the federal Income Tax) and Indirect Tax,
which the Constitution refers to as duties, imposts, and excises and which
must be geographically uniform in order for them to be constitutional.
The founders had just won independence from a tyrannical king and were
concerned about giving any government too much power including any
opportunity to impose any kind of direct tax, without apportionment.
Apportionment means that before the Government can impose any type of direct
tax, it first must decide how much money it needs to collect in any given
year. Then it must apportion the tax among the the various states based
upon the populations of those states.
In two seperate Supreme Court cases, Pollock v. Farmers Loan and Trust Co.,
157 U.S. 601, and Brushaber v. Union Pacific Railroad, 240 U.S. 1, the court
ruled that direct taxes were unconstitutional.
In the 16th Amendment, it states "The Congress shall have 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." But, the qualifying phrase in this amendment, that denotes
the fact that it only applies to corporate profits which is the "on incomes,
from whatever source derived."
In the IRS code, Section 61 it states that "any person made liable for any
tax" must pay said tax. The word "person" is this case means corporation.
This is what the phrase in the 16th amendment, "income, from whatever source
derived", refers to -- corporate profits.
With further research, in reference to that Section 61, and the statement
that income from whatever source derived is taxable, if further examined it
would show that the original source of that statement comes from the 1939
Tax Code Section 22. The source of the statement comes from Title 26 Part
519, which refers to a tax treaty with Canada. In another words, all income
from whatever source derived in Canada is taxable.
Just the facts folks, just the facts.
Lamont Cranston
"who knows what evil lurks"
|