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1993-08-20
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SUPERIOR COURT OF LOS ANGELES COUNTY
BOARD OF EQUALIZATION AKA THE ) CASE NO.
OF THE STATE OF CALIFORNIA ) Citation No,
Plaintiff's ) MANDATORY REMOVAL; NOTICE
)
vs. ) TO ABATE; DEMAND FOR
)
Richard J. McDonald, Citizen ) JUDICIAL NOTICE; EVID.
)
Respondent ) CODE 451 ET.SEQ.
)
) DATE:
TIME:
CTRM:
The Accused Citizen Richard J. McDonald, Sui Juris, hereby
demands that the Superior Court at Law, remove this case from the
Municipal Court for the following reasons:
1. The Municipal court lacks territorial and subject
matter jurisdiction to hear any case where there is an issue
regarding the erroneous imposition and legality of any tax
[C.C.P. Section 86 (a)(1).
2. The Municipal court sits as a territorial revenue
court, found only within in a "federal area" and "State" and
cannot hear an issue that clearly is not within the territorial
jurisdiction of the court and the territorial jurisdiction of the
Judge.
The Accused Citizen also demands that the court take
judicial notice of the undisputed Attached affidavits, the cases
cited therein signed under penalty of perjury. Same Affidavits,
case law and exhibits are incorporated into this Mandatory
Removal, Notice to Abate and Demand for Judicial Notice as if
fully set forth herein and hereat.
Dated 1993
Richard J. McDonald, Sui Juris
California Citizen
In Pro-Per
POINTS AND AUTHORITIES
This is a case of first impression, and as such the Court
should read very carefully the issues that are brought forth in
this case as regarding states Rights and state Citizenship, as
the Accused is involved in a Political Movement to restore these
back to the People.
This is an issue wherein the Accused objects to the
erroneous imposition of the excise tax or "Use Tax" imposed by
the California Revenue and Taxation Code and challenges the
validity of the tax imposed upon a "Citizen of California" who
lives in California, and not in any "federal area" or "in the
State", or "in this State" as those terms are defined in the
"Buck Act", 4 U.S.C. 105-110 which states in pertinent part:
4 U.S.C.S. 110(d). "The term "State" includes any
Territory or possession of the United States."
4 U.S.C.S. 110(e). "The term Federal area means any
lands or premises held or acquired by or for the use of
the United States or any department, establishment, or
agency of the United States; any federal area, or any
part thereof, which is located within the exterior
boundaries of any State, shall be deemed to be a
Federal area located within such State."
Revenue & Taxation Code 6017:
"In this State" or "in the State" means within the
exterior limits of the State of California and includes
all territory within these limits owned or ceded to the
United States of America."
There is no reasonable doubt that the federal "State" is
imposing directly a "use" tax (excise) in this case against
Citizen Richard J. McDonald, under the provisions of 4 U.S.C.S.
Section 105 which states in pertinent part:
105. State and so forth, taxation affecting Federal
areas; sales and use tax
(a) No person shall be relieved from liability for
payment of, collection of, or accounting for any sales
or use tax levied by any State, or by any duly
constituted taxing authority therein, having
jurisdiction to levy such tax, on the ground that the
sale or use, with respect to which tax is levied,
occurred in whole or in part within a Federal area; and
such State or taxing authority shall have full
jurisdiction and power to levy and collect any such tax
in any Federal area, within such State to the same
extent and with the same effect as though such area was
not a Federal area."
Revenue and Taxation Code 6017 which is identical in
implication and meaning. This tax is imposed on every motor
vehicle used in any "federal area" such as the Central District
of California, Social Security Area, federal ZIP Code area, etc..
"Irrespective of what tax is called by state law, if
its purpose is to produce revenue, it is income tax or
receipts tax Under Buck Act [4 U.S.C.S. 105-110]."
Humble Oil & Refining Co. v. Calvert, (1971) 464 SW2d.
170, affd (Tex) 478 SW2d. 926, cert. den. 409 U.S. 967,
34 L.Ed2d. 234, 93 S.Ct. 293.
Thus, the question comes up, what is a "Federal area"? A
"Federal area" is any area designated by any agency, department,
or establishment of the federal government. This includes the
Social Security areas designated by the Social Security
Administration, any public housing area that has federal funding,
a home that has a federal bank loan, a road that has federal
funding, and almost everything that the federal government
touches though any type of aid. Springfield v. Kenny, (1951
App.) 104 NE2d. 65. This "Federal area" attaches to anyone who
has a social security number or any personal contact with the
federal or state governments. Thus, the federal government has
usurped Sovereignty of the People and state Sovereignty by
creating these federal areas with the boundaries of the state
under the authority of the Federal Constitution, Article IV,
Section 2 which states:
"2. The Congress shall have power to dispose of and
make all needful rules and regulations respecting the
territory or other property belonging to the United
States, and nothing in this Constitution shall be so
construed as to prejudice any claims of the United
States, or of any particular State."
Therefore, the U.S. citizens [citizens of the District of
Columbia] residing in one of the states of the union, are
classified as property and franchises of the federal government
as an "individual entity" Wheeling Steel Corp. v. Fox, 298 U.S.
193, 80 L.Ed. 1143, 56 S.Ct. 773. Under the "Buck Act" 4 U.S.C.S.
105-110, the federal government has created a "Federal area"
within the boundaries of California. This area is similar to any
territory that the federal government acquires through purchase
or conquest, thereby imposing federal territorial law upon those
in this "Federal area". under federal territorial law as
evidenced by the Executive Branch's yellow fringed U.S. flag
flying in this courtroom.
The Accused lives in California, not in any "Federal Area"
nor is he involved in any activity that would make him subject to
"federal laws". The Accused does not have a valid Social Security
Number, a "resident" drivers license, a motor vehicle registered
in his name, a "federal" bank account, a Federal Register Account
Number relating to Individual persons [SSN], Executive Order
Number 9397, November 1943, or any other known "contract implied
in fact" that would place the Accused within any "federal area"
and thus, within the territorial jurisdiction of this court. (See
attached affidavit and by this reference is incorporated herein
and hereat.)
II
NO PRESUMPTIONS CAN BE MADE IN ANY CASE WHERE
THERE IS A POSSIBILITY OF LOSS OF LIFE,
LIBERTY, PROPERTY OR FREEDOM.
The California Supreme Court in People v. Roder, (1983) in
bank, 33 Cal.3d. 491, 189 Cal.Rptr. 501, held that mandatory
presumptions in criminal matters are unconstitutional. Thus,
the court cannot take judicial notice of any presumptions that
the Accused is a U.S. citizen, or that the Accused has a
"contract implied in fact", or lives in any "Federal area" that
would place him within the territorial jurisdiction of the "Buck
Act" 4 U.S.C.S. 105-113, or the "Public Salary Tax Act of
1939" 111, supra.
There can be no absolute and mandatory presumptions in any
court matter, especially where there is a possibility of loss of
life, property or freedom: County Court of Ulster County NY v.
Allen 442 U.S. 140, 99 S.Ct. 2213, 60 L.Ed2d. 777.
Therefore, the Accused must fit squarely within the
statutes. The court cannot presume that the Accused is within
the territorial jurisdiction just because the U.S. Attorney makes
the allegation, there must be absolute proof that supersedes the
Affidavits and public record of which this court must take
judicial notice, [submitted by the U.S. Attorney as an exhibit to
his allegations]. This public record has not been controverted by
any affidavit sworn to under penalty of perjury. Social Security
is a "Contract implied in fact", and "A contract may be rescinded
by the act of a party entitled and desiring to rescind." McNeese
v. McNeese, (1923) 190 Cal. 402, 213 P. 36. A contract obtained
under any element of fraud such as nondisclosure,
misrepresentation, withholding of pertinent facts can be
rescinded by serving a notice of rescission. Prewitt v.
Sunnymead Orchard Corp., 189 Cal. 723.
A Citizen has the right to be free from unauthorized actions
of government officials which substantially impair their property
rights, Greene v. McElroy, 360 U.S. 474, 79 S.Ct. 1400; and
Citizenship and freedom are property Rights.