For the benefit of those joining lately: I'm in the middle of rebutting Peaceful-Kancer's assertion that the law "
doesn't say you have to" pay taxes.
For an admin, you are being a tad rude don't you think?
I'm being direct.You
are ill-informed -- if you want to take that personally instead of as a shot at the tinfoil-hat website that mis-informed you, go right ahead.
September 17, 1787:
The Constitution, Article 1, Section 9 (Limits on Congress), states that, No capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.
I've already pointed out AND YOU HAVE ACCEPTED that this section has been repealed. It's not relevant to the law today.
1895:
Furthermore, Supreme Court ruled that the Bureau of Internal Revenue was unconstitutional.
Yes, and a Constitutional Amendment was enacted in 1913 to address this. It's not relevant to the law today.
1909:
The 16th Amendment stated that Congress has the power to tax incomes,
So what's your argument here? You're
making my case for me. How does this statement jibe with your previous assertion that the Sixteenth Amendment didn't offer any "new taxation powers"
March 13, 1911:
Flint v. Stone Tracy Co., 220 US 107 (1911) case, where the US Supreme court ruled, The tax under consideration, as we have construed the statute, may be described as an excise upon the particular privilege of doing business in a corporate capacity, i. e., with the advantages which arise from corporate or quasi corporate organization; or, when applied to insurance companies, for doing the business of such companies. As was said in the Thomas Case, 192 U. S. supra, the requirement to pay such taxes involves the exercise of [220 U.S. 107, 152] privileges, and the element of absolute and unavoidable demand is lacking. If business is not done in the manner described in the statute, no tax is payable.
I believe you do not understand what the phrase "the element of absolute and unavoidable demand is lacking" means.
The ruling in Flint was clear: If you're a corporation, you have to pay corporate income taxes; if you don't want to pay corporate income taxes, don't incorporate your business. The "element of absolute and unavoidable demand" was a reference to the plaintiff's (erroneous) assertion that the 1909 Corporation Tax Act applied to all businesses; the court ruled that it applied only to corporations. The demand was in fact
avoidable (i.e., "unavoidable demand is lacking") by simply not incorporating one's business: "If business is not done in the manner described in the statute, no tax is payable".
The ruling cannot be construed to mean that paying taxes
per se is optional.
February 3, 1913:
16th Amendment is ratified, although plagued with controversy on how it was ratified.
Plagued with controversy? Do you have a source for this? Thirty-five of the thirty-six states needed for ratification, ratified the proposed amendment on their very first ballot. One state -- hardly a "plague" -- rejected, and then ratified the amendment upon reconsideration. Even if that state had not reconsidered, the amendment would have become law
later that same day, as a thirty-seventh and a thirty-eighty state ratified the amendment on February 3 as well.
This Amendment ... allowed the Congress to levy an income tax without regard to the States or the Census.
Again, if you're acknowledging that this amendment
allows the Congress to levy an income tax, what is the point you're trying to make?
January 21, 1916:
Brushaber v. Union Pacific R.R. Co., 240 US 1, 21-22 (1916) case, where the US Supreme court ruled ...
You've boldfaced a lot of information, but you failed to boldface something that is crucial here, which I have highlighted in red:
, We are of opinion, however, [240 U.S. 1, 11] that the confusion is not inherent, but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes. And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it, as follows: (a) The Amendment authorizes only a particular character of direct tax without apportionment, and therefore if a tax is levied under its assumed authority which does not partake of the characteristics exacted by the Amendment, it is outside of the Amendment, and is void as a direct tax in the general constitutional sense because not apportioned. (b) As the Amendment authorizes a tax only upon incomes 'from whatever source derived,' the exclusion from taxation of some income of designated persons and classes is not authorized, and hence the constitutionality of the law must be tested by the general provisions of the Constitution as to taxation, and thus again the tax is void for want of apportionment. (c) As the right to tax 'incomes from whatever source derived' for which the Amendment provides must be considered as exacting intrinsic uniformity, therefore no tax comes under the authority of the Amendment not conforming to such standard, and hence all the provisions of the assailed statute must once more be tested solely under the general and pre-existing provisions of the Constitution, causing the statute again to be void in the absence of apportionment. (d) As the power conferred by the Amendment is new and prospective, the attempt in the statute to make its provisions retroactively apply is void because, so far as the retroactive period is concerned, it is governed by the pre-existing constitutional requirement as to apportionment.
You've highlighted a "contention" in support of an "erroneous assumption".
D'oh!
February 21, 1916:
Stanton v. Baltic Mining Co., 240 US 103 (1916) case, where the US Supreme court ruled, by the previous ruling, it was settled that the provisions of the 16th 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
So...now we're back to
my point: that the power to tax was conferred by Article I, Section 8, and that the 16th Amendment simply removed the apportionment requirement. This ruling simply says that the power to tax isn't "new".
You've boldfaced the words "prohibited" and "income taxation", as if boldfacing them somehow links them gramatically, but this paragraph doesn't prohibit income taxation.
March 21, 1916:
Treasury Decision 2313 states Under the decision of the Supreme Court of the United States in the case of Brushaber v. Union Pacific Railway Co., decided January 21, 1916, it is hereby held that income accruing to nonresident aliens in the form of interest from the bonds and dividends on the stock of domestic corporations is subject to the income tax imposed by the act of October 3, 1913.
Um, so? Nonresident aliens have to pay taxes on income earned in the United States, too. How does that exempt
you?
May 20, 1918:
United States Supreme Court, Peck v. Lowe, 247 U.S. 165 case, where the US Supreme court ruled, The Sixteenth Amendment, although referred to in argument, has no real bearing and may be put out of view. As pointed out in recent decisions, it does not extend the taxing power to new or excepted subjects...
I've already responded to this in a previous post. Saying it again in boldface doesn't make it any more applicable.
I'll respond to your excerpts from Title 26 in a separate post.