“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.”
If you talk to any tax attorneys or other so called ‘tax professionals’ they will tell you that the 16th Amendment allowed the income tax to be collected as a direct tax without apportionment among the 50 states. This is totally false, and this is the major problem with today’s tax collection efforts. The IRS believes that the income tax can now be collected as a direct tax without apportionment, and collects it in that fashion. It is totally unconstitutional to collect a direct tax, in the 50 states, without apportionment, as we learned in earlier chapters. We are the victims of mass brainwashing by the government.
What is apportionment?
Black’s Law Dictionary says,
“Apportion. To divide and distribute proportionally.”
“Apportionment. The process by which legislative seats are distributed among units entitled to representation. The U.S. Constitution provides for a census every ten years, on the basis of which Congress apportions representatives according to population; but each state must have at least one representative.”
U. S. of A. CONSTITUTION
Article 1, Section 2, Clause 3: “Representatives and direct taxes shall be apportioned among the states which may be included within this Union, according to their respective numbers…”
Article 1, Section 9, Clause 4: “No capitation, or other direct tax, shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.”
Direct taxes must be apportioned among the states, not among the people. The 16th Amendment did not change this! As we learned, the income tax is an excise tax on corporate profit, and always has been, therefore it does not need to be apportioned. Before the 16th Amendment, an individual’s income was NOT taxable, either with apportionment or without. Eliminating apportionment, among the states, would still require the tax to be imposed on the states, not on the people. To better understand this concept, let’s look at an actual example of taxation by apportionment.
On July 14, 1798, the Fifth Congress, Session II, Chapter 77, laid the first direct tax on the United States of America in the amount of 2 million dollars. It was to be laid upon the United States of America and apportioned to the states respectively, as per the Constitution.
What they did was to take the 2 million dollars and divide it equally among the number of people in the United States of America at that time, based on the census. They figured out how many people were in each individual state.
Then each state was assigned their portion of the tax based on the population of that state. The tax was collected, through the Secretary of the Treasury, by collectors of the internal revenues. (Note: In this case ‘internal revenues’ applies only to the 50 states, since this is a direct tax on the 50 states of the Union) The states collected the tax by assessing the property of the state Citizens, according to the value of the property. Much the same way that property tax is assessed and collected today. This direct tax was just a national property tax laid upon the states according to their population. The states each paid their share proportionally according to their population.
This is how a direct tax is legally and Constitutionally collected. It is directly on you or something you own (inalienable property rights).
But, doesn’t everyone believe that the 16th amendment changed the income tax from an indirect excise tax to a direct tax? How can all the authorities be wrong?
If the authorities were never wrong, the world would still be flat, with the sun circling around it, and we would still be dunking witches.
Most people think that the income tax is on ALL income you receive from whatever source. That is not correct! The confusion arises from the wrong interpretation of the 16th Amendment (1913). Let’s look at it again. It says:
Click the link below for the rest of this VERY intriguing article….
- Could America Exist Without an Income Tax? (projectunity.wordpress.com)