dude, u are more knowledgable than this. U know the 16th A did not create the Income Tax. Repeal will only change a small portion of taxable income that was addressed in the Pollock case.....
dude, u are more knowledgable than this. U know the 16th A did not create the Income Tax. Repeal will only change a small portion of taxable income that was addressed in the Pollock case.
I agree. But education would go a long way.It's still a major step in the right direction, and symbolically it could do wonders...
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence[note 1] and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;
AmenI want to repeal Woodrow Wilson in general...
16th amendment
17th amendment
federal reserve system
wwi and resulting treaty of versailles / wilsonian foreign policy
espionage act of 1917
sedition act of 1918
Article One Section Eight:
And note that there is a comma after Taxes in the part I highlighted. That means that taxes are not necessarily the same as nor limited to Duties, Imposts, and Excises.
I can't imagine anyone on Ron Paul Forums voting for anything except repeal.
Even if it is repealed, the simpleton statist-progressives will simply claim that the federal government has always held the power to levy income taxes upon individuals so it really would not matter one way or the other. All that it would actually do is put an end to income taxes imposed on investments, rents, property, etc., and little more.
That the authority conferred upon Congress by 8 of article 1 'to lay and collect taxes, duties, imposts and excises' is exhaustive and embraces every conceivable power of taxation has never been questioned, or, if it has, has been so often authoritatively declared as to render it necessary only to state the doctrine. And it has also never been questioned from the foundation, without stopping presently to determine under which of the separate headings the power was properly to be classed, that there was authority given, as the part was included in the whole, to lay and collect income taxes. Brushaber v. Union Pacific R. Co. 240 U.S. 1, 12 (1916)
I think the 1916 version of the Supreme Court would have been very surprised at Mr. White's characterization of them.
In addition, it is highly unlikely that the Supreme Court would reaffirm its holding in Pollock that a tax on investment income is a direct tax, so repealing the 16th would accomplish nothing.
Pollock v. Farmers' Loan & Trust Company (Rehearing) 158 U.S. 601, 628 (1895):
There can be but one answer, unless the constitutional restriction is to be treated as utterly illusory and futile, and the object of its framers defeated. We find it impossible to hold that a fundamental requisition, deemed so important as to be enforced by two provisions, one affirmative and one negative, can be refined away by forced distinctions between that which gives value to property and the property itself.
Nor can we perceive any ground why the same reasoning does not apply to capital in personalty held for the purpose of income or ordinarily yielding income, and to the income therefrom. All the real estate of the country, and all its invested personal property, are open to the direct operation of the taxing power if an apportionment be made according to the Constitution. The Constitution does not say that no direct tax shall be laid by apportionment on any other property than land; on the contrary, it forbids all unapportioned direct taxes, and we know of no warrant for excepting personal property from the exercise of the power, or any reason why an apportioned direct tax cannot be laid and assessed, as Mr. Gallatin said in his report when Secretary of the Treasury in 1812, "upon the same objects of taxation on which the direct taxes levied under the authority of the State are laid and assessed."
...
Mr. Albert Gallatin in his work entitled “Sketch of the Finances of the United States” [1796], as referenced within Pollock (157 U.S. 429, 569 (1895)):
“The most generally received opinion, however, is that, by direct taxes in the Constitution, those are meant which are raised on the capital or revenue of the people; by indirect, such as are raised on their expense. …that a fixed interpretation should be generally adopted, it will not be improper to corroborate it by quoting the author from whom the idea seems to have been borrowed.”
He then quotes from Smith’s Wealth of Nations, and continues: “The remarkable coincidence of the clause of the Constitution with this passage in using the word ‘capitation’ as a generic expression, including the different species of direct taxes, an acceptation of the word peculiar, it is believed, to Dr. Smith, leaves little doubt that the framers of the one had the other in view at the time, and that they, as well as he, by direct taxes, meant those paid directly from, and falling immediately on, the revenue, and, by indirect, those which are paid indirectly out of the revenue by falling immediately upon the expense.” 3 Gallatin's Writings (Adams' ed.) 74, 75.”
And in Knowlton v. Moore, 178 U.S. 41, 47 (1900):
… This view of the inheritance and legacy tax conforms to the official definition of indirect taxes, among which inheritance and legacy taxes are classed, which prevails in France at the present day. The definition is as follows: “Direct taxes bear immediately upon persons, upon the possession and enjoyments of rights; indirect taxes are levied upon the happening of an event or an exchange.” See also: Tyler v. United States, 281 U.S. 497, 502 (1930): “... A tax laid upon the happening of an event, as distinguished from its tangible fruits, is an indirect tax which Congress, in respect of some events not necessary now to be described more definitely, undoubtedly may impose. ...”.
Just because you are of the progressive mindset doesn't mean that you, or those like you, are entitled to alter the past to your liking.
Even apart from the 16th Amendment (providing that a tax on incomes is not subject to apportionment), Pollock I is no longer of any significance on the income tax issue, as its rationale has been clearly repudiated by subsequent cases. In Stanton v. Baltic Mining Co., the reasoning of Pollock was flatly rejected in general terms.165 In New York v. Graves,166 the Supreme Court held that New York could tax a New York resident on rents from New Jersey property, although New York could not impose a property tax on New Jersey real estate. In other words, a tax on rents is not a tax on the underlying property. Reinforcing that conclusion is South Carolina v. Baker,167 where the Court overruled that portion of Pollock I that held that a tax on state bond interest was a tax on the state itself (in violation of the 10th Amendment). Pollock I has also been rendered obsolete on the income tax issue by numerous post-Pollock cases that have established that a tax on gross receipts is an indirect (i.e., excise)
tax, not subject to apportionment.168 Since (apart from timing issues) an income tax is a tax on receipts, repeal of the Sixteenth Amendment (which removed the apportionment requirement from income taxes) would not invalidate an income tax.169
Footnotes:
165. 240 U.S. 103, 112-13 (1915):
… [T]he provisions of the Sixteenth Amendment conferred no new power of taxation but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged and being placed in the category of direct taxation subject to apportionment by a consideration of the sources from which the income was derived, that is by testing the tax not by what it was -- a tax on income, but by a mistaken theory deduced from the origin or source of the income taxed.
166. 300 U.S. 308, 314 (1937).
167. 485 U.S. 505 (1988).
168. Major post-Pollock cases include: Nicol v. Ames, 173 U.S. 509 (1898) (upholding stamp taxes on activities of a commodities exchange); Knowlton v. Moore, 178 U.S. 41 (1899) (upholding the validity of the unapportioned federal inheritance tax of 1898 as an indirect tax on the transmission of property); Patton v. Brady, 184 U.S. 608,
616-22 (1902) (containing perhaps the most elaborate discussion of “excise”); Spreckels Sugar Refining Co. v. McClain, 192 U.S. 397 (1904) (upholding a gross receipts tax); Flint v. Stone Tracy Co., 220 U.S. 107 (1911).
169. Cases squarely upholding the validity of provisions in the income that tax receipts that are not (or might not be) “income” under the 16th Amendment are Murphy v. IRS, 493 F.3d 170 (D.C. Cir. 2007), and Penn Mutual Insurance. Co. v. Commissioner, 277 F.2d 16, 19-20 (3d Cir.1960).
Joseph M. Dodge, "What Federal Taxes are Subject to the Rule of Apportionment Under the Constitution?"
Electronic copy available at: http://ssrn.com/abstract=1311957
Mr. White, I do not have a progressive mindset. I do, however, recognize what the Supreme Court has said over the 117 years since Pollock, and its later decisions regarding taxes are fundamentally inconsistent with Pollock.
Pollock was a poorly-reasoned and highly unpopular decision, and it takes its place in history as one of only three Supreme Court decisions that precipitated constitutional amendments to overturn their results (the other two were Chisholm v. Georgia and Dred Scott v. Sandford).
Recent commentary has staked out positions on this issue that I consider to be incorrect. Bruce Ackerman argues that that the Thirteenth Amendment (abolishing slavery) effectively repealed the apportionment-of-direct-tax clauses. Calvin Johnson argues that "direct tax" means only a tax capable (without effort) of being fairly apportioned among the states in accordance with population, namely, a capitation tax or a tax on the states (a requisition). At the other end of the spectrum, Erik Jensen argues that "direct tax" means any personal tax other than an income tax. I argue, on the basis of constitutional text, the formation of the constitution, post-ratification history, function, historical evolution, and judicial doctrine that "direct tax" encompasses only (1) capitation (head) taxes, (2) requisitions, and (3) taxes on tangible property (real and personal). ...
Oh yes, yes you do, see just one example of many such statements of yours at: http://www.ronpaulforums.com/showth...his-country.&p=4413646&viewfull=1#post4413646
Clearly you hold the notion that (1) the fundaments [sic] of our Nation are largely antiquated and (2) that redistribution and austerity are valid social norms for our Creator granted (Christian founded) republic.
Also that is entirely incorrect, SCOTUS has remained entirely consistent with the fundaments [sic] and maxims as advocated within Pollock -which is most likely the reason as to why they will hear no such cases involving the constitutional aspects of drawing such methods of taxation over the heads of the general populace, as any ruling to the contrary would be blatantly obvious and damning to the future control of the “establishments” politic-agenda.
Negative, only somebody (e.g., you) that fails to neither comprehend nor appreciate the underlying distinction and reasoning, so elucidated within Pollock (and subsequent SCOTUS tax law cases), would think or feel that way; such as would a progressive, corporatist, socialistic individual (e.g., you).