Shareware Overload Trio 2/Shareware Overload Trio Volume 2 (Chestnut CD-ROM).ISO/dir33/1798_r.zip/16AMD.TXT

Text File | 1993-12-26 | 12KB | 213 lines

     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.


          Aside from the fact that the 16th Amendment (like the 14th)
     to the US Constitution was improperly ratified which is well-
     documented by Bill Benson in his Two volume treatis, "The Law That
     Never Was", there is another argument concerning the 16th.  This
     analysis in no way refutes the established facts in Bill Benson's
     research.  Because the courts rule against this argument, patriots
     should consider, or least be aware, of other research concerning
     the 16th Amendment.

                  THE SIXTEENTH AMENDMENT DOES NOT APPLY
         TO THE STATES OF THE UNION AS PEOPLE ARE LED TO BELIEVE.

          The following analysis of the Sixteenth Amendment adds weight
     to the fact that we are dealing with the corporate United States
     and U.S. judges know it.  The public just has to understand it a
     little better.

          A few definitions are in order critical to understanding this
     analysis.  The supreme Court has stated that the term United States
     is a metaphor.  In other words, it is a figure of speech and can
     mean more than one thing depending on how it is used. (Cunard S.S.
     Co. v. Mellon, 262 US 100, at pg. 122).  When dealing with
     statutes, one must decide which of the three (3) ways the "United
     States" is referred.  It may be merely the name of a sovereign
     occupying the position analogous to that of sovereign in a family
     of nations.  It may designate territory over which sovereignty of
     the United States extends, or it may be a collective name of the
     States which are united by and under the constitution. (Hooven &
     Allison Co. v. Evatt, 324 US 652, at pgs. 672 & 673).  United
     States of America and united States of America do not mean the same
     thing.

          When the US Constitution was written, people knew exactly what
     they were talking about for there was to be an entity known as the
     "United States", not to be confused with the united States of
     America.  Art. I, Sec. 8 deals with the United States, Sec. 10
     deals with the States of the Union.  The phrase "throughout the
     United States" in Sec. 8 means District of Columbia and all of it's
     territories.  It does not mean any of the States of the Union.

          The definitions of "State" and the "United States" in tax law
     (26 USC or 26 CFR) are very clear.

          26 USC Section 3121 (e) (1)  "State.  The term "State"
          includes  the District of Columbia, the Commonwealth of
          Puerto Rico, the Virgin Islands, Guam, and American
          Samoa."

          26 USC Section 7701 (a) (9)  "United States.  The term
          "United States" when used in a geographic sense includes
          on the States and the District of Columbia."


          With this understanding, it is clear the 16th Amendment does
     not apply to the States of the Union as people are blindly lead to
     believe.

          In 1901 a series of cases appeared before the supreme Court
     called the Insular Cases.  The Court ruled in De Lima v. Bidwell,
     182 U.S. 1, that Puerto Rico ceased to be a foreign nation at the
     formal close of the Spanish American War.  Duties could no longer
     be levied upon goods imported from Puerto Rico without
     Congressional authority.  Goods that were shipped into Puerto Rico
     were also duty free so stated the Court in Dooley V. U.S., 182 U.S.
     222.  But Downes v. Bidwell, 182 U.S. 224, said the Constitution
     did not automatically and immediately apply to the people of the
     territory, not did it confer upon them all the privileges of U.S.
     citizenship, but that is was for Congress specifically to extend
     such Constitutional provisions as it saw fit.

          In 1909 Congress wanted to tax corporations,  but it could not
     tax corporations (ie., foreign corporations) that it did not
     create.  Foreign corporations include corporations chartered
     "without the United States" but within a State of the Union.
     Congress can regulate corporations involved in interstate commerce
     but it cannot tax them.  See Art. 1: Sec. 8: Clause 3.  Congress
     cannot have a State (Union) create a corporation in a Union State
     for the purpose of taxing it.  This would be like Arizona telling
     Florida to create a corporation in Florida so Arizona could tax it.
     With this dilemma, Congress had to devise a way to tax the
     corporations that were chartered by the various States of the Union
     and to tax it's possessions such as Puerto Rico.  So they used a
     play on words (syntax, if you will) to make people believe one
     thing while Congress actually meant something else.  To make the
     Income tax statute constitutionally correct, Congress called the
     corporations chartered in the States of the Union, Foreign
     corporations, which is true.  But people assume "Foreign" and
     "Alien" means from another country.  Congress also called the
     federal territories, (ie., Puerto Rico, Alaska, Hawaii, etc., state
     of (belonging to) the United States of which there were seven.
     This understanding is needed in my explanation of the 16th
     Amendment.

          The term "several States" in 1776 meant only the thirteen
     States and others soon to join the Union.  But Congress meant the
     term "several States" to be something "other" than the 48 States
     of the Union in the 1913 income tax statute.  Those "other states"
     were all acquired between 1867 and 1899 and were called states of
     (belonging to) the United States.

          But how to tax the trade of import/export among these states
     when the Constitution did not provide for it, even though Congress
     had exclusive jurisdiction?  Create the 16th Amendment without an
     enabling clause, as the power was already there in 1:8:1, so as to
     get consent of the States of the Union to tax its newly acquired
     possessions.  Why?  Who created the United States, and are they not
     liable to the Sovereigns who created it?  Although the 16th
     Amendment did not define the term "several States", the Congress
     did that in the 1913 tax statute.  Here is a simple, concise
     explanation based on the true meaning of the words which is backed
     up by 16 Am Jur 2d Sec. 111:

          "the sixteenth Amendment to the federal Constitution,
          providing for an income tax, is to be taken as written,
          and is not to be extended beyond the meaning clearly
          indicated by the language used."

                 THE CONGRESS SHALL HAVE POWER TO LAY AND
                          COLLECT TAXES ON INCOME

          Only Congress, not the executive branch, can lay and collect
     taxes on income (from what or whom not yet defined).

                       FROM WHATEVER SOURCE DERIVED

          This means the tax cannot be applied to the source but only
     to the income from the source which is still not defined.

                           WITHOUT APPORTIONMENT

          Here is the definition of the tax.  It is an indirect tax as
     explained by Hamilton in Federalist Papers No. 21 as it applied to
     1:8:1, and now the 16th Amendment, that did not change the rule of
     taxes, only where they came from, ie., the newly acquired
     possessions.

                         AMONG THE SEVERAL STATES

          The term "States" in "among the several States" does not mean
     the 48 States of the Union, but the seven States belonging to the
     United States.  Does this phrase state "among the citizens of the
     several States"?  Absolutely not!  Citizens is not even implied.
     Why use the term "the several States" and not refer to the Union
     unless they were referring to the seven States belonging to the
     United States.  Since the Internal Revenue Code in 1913, and up to
     1954, defined State and United States to be the District of
     Columbia, Guam, Puerto Rico, Alaska, Hawaii, Virgin Islands,
     American Samoa, and Northern Marianas Islands, and the government
     contends that the 16th Amendment gave them the power to tax you,
     is conclusive proof, even above prima facie proof, that the several
     States means those mentioned above, and did not include Citizens
     (people) to be taxed.

          So the income tax is an import/export tax on commodities, not
     a tax on labor, as labor is not an article of commerce nor is it
     an article of consumption, therefore, no excise tax can be applied
     to one's property (called earnings, wages, etc.,) unless they
     worked for Government in those States mentioned above.

                    AND WITHOUT REGARD TO ANY CENSUS OR
                                ENUMERATION

          This proves it was not a direct tax and was not to be applied
     directly to the people of the several 48 States of the Union (as
     it was and is currently being done), but rather to be an Indirect
     (excise) Tax.  It is among the states of the United States and not
     among the American Citizens of the now 50 Union States.

          The 16th is nothing more than a Statutory Law rather than an
     Amendment to the Constitution.  All Congress had to do was to link
     the phrase "among the several States" in the 16th to the Income Tax
     Statute term "United States" leading people to assume the term
     meant the 48 States of the Union.  Why do you think teachers were
     granted exemption when going to Hawaii and Alaska (before they were
     admitted to the Union) to teach?  They did not pay an income tax
     while teaching in the 48 States of the Union.  When going to the
     states of the United States they would have to pay a tax instituted
     by the 16th, for then the income would be from a source within the
     United States, as they would be effectively connected with a
     profession or business, with the United States paying their
     salaries.

          This proves the 16th Amendment income tax was not paid by
     State of the Union employees nor the people of the States of the
     Union.  The case of Graves v. New York Ex Rel. O'Keefe, 306 U.S.
     466, eliminated this intergovernmental tax immunities, stating that
     a state tax on Federal employees was no unconstitutional burden
     upon the Federal Government.  Hence, the misconceived idea was born
     that all "employees" were to be taxed when it only applied to
     government employees.  It also applied to corporations created by
     Congress and the employees of such in only certain circumstances,
     that being, "The term 'employee' ALSO INCLUDES [includes in an
     expansive form] an [meaning one] officer of a corporation." 26 USC
     3401 (c).

          This clarifies and conclusively proves the "employer" in 26
     USC 3401 (d), to be only the government or its created corporation.
     By words of construction the 16th Amendment is constitutionally
     correct when applied to the proper subject.  But are you the proper
     subject?  Therefore, the Statute enacted is also constitutionally
     correct when you know the correct definition of the terms.

          The 16th Amendment neither repealed 1:9:4 of the Constitution
     nor overturned Pollock v. Farmers Loan.  If it did repeal, then
     where is the repealing Amendment equivalent to the repealing
     Amendment 21 for the 18th Amendment?