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Topic: Sixteenth Amendment


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  Tax Protestors - United States v. George M. HOUSE and Marion M. House
Defendants filed a motion to dismiss the indictment on April 12, 1985, claiming that the sixteenth amendment which grants Congress the power to lay taxes was never properly ratified, and that as a result, all laws that have been passed pursuant to the authority granted by the sixteenth amendment are null and void.
This certification was not made without knowledge of the minor discrepancies between the proposed amendment and the resolutions of the various states, as evidenced by the February 15, 1913 memorandum from the Office of the Solicitor.
Knox was alerted to the errors in the resolutions passed by the legislatures of the several states ratifying the sixteenth amendment.
www.quatloos.com /taxscams/protcase/house.htm   (1646 words)

  
 Sixteenth Amendment to the United States Constitution - Wikipedia, the free encyclopedia   (Site not responding. Last check: 2007-10-29)
Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing income taxes in their present form, was ratified on February 3, 1913.
In 1913, Secretary of State Philander Knox proclaimed that the amendment had been ratified by the necessary three-quarters of the states in 1913 (a few additional states ratified the amendment later), making federal income taxes constitutional.
Claims calling into question the ratification of the Sixteenth Amendment cite factors such as differences in capitalization, spelling of words, and use of punctuation among the bills ratified by the various states.
www.secaucus.us /project/wikipedia/index.php/16th_Amendment_to_the_United_States_Constitution   (1309 words)

  
 The Constitution of Sri Lanka: Amendments [First Amendment to Sixteenth Amendment]
Amended by the Fourteenth Amendment to the Constitution, Sec (b), and by the Fifteenth Amendment to the Constitution Sec.
Paras (10) and (11) renumbered as (8) and (9) by the Tenth Amendment to the Constitution Sec.
Amendment to Article 140 — to make provisions that Jurisdiction conferred on the Court of Appeal shall be exercised by the Supreme Court and not by the Court of Appeal.
www.priu.gov.lk /Cons/1978Constitution/AMENDMENTS.html   (1336 words)

  
 Anti-Tax Law Evasion Schemes - Law and Arguments (Section IV)
Contention: The Sixteenth Amendment to the United States Constitution was not properly ratified, thus the federal income tax laws are unconstitutional.
This argument is based on the premise that all federal income tax laws are unconstitutional because the Sixteenth Amendment was not officially ratified, or because the State of Ohio was not properly a state at the time of ratification.
The Sixteenth Amendment was ratified by forty states, including Ohio, and issued by proclamation in 1913.
www.irs.gov /businesses/small/article/0,,id=106507,00.html   (1889 words)

  
 The 16th Amendment is not the Source of the Federal Income Tax - By Robert Greenslade - Price of Liberty -
Since the Amendment states that income taxes are not subject to the rule apportionment applicable to all other direct taxes, the Sixteenth Amendment, by its wording, restricted income taxes to the category of indirect taxes.
Since the Sixteenth Amendment is not the source of the federal government’s power to impose income taxes and did not authorize any new type of tax, those groups and individuals who claim the Amendment was not properly ratified are beating a dead horse.
Producing historical documents that show the Sixteenth Amendment was not properly ratified 91 years ago simply proves that politicians in 1913 were as corrupt as the scoundrels we have in office today.
www.thepriceofliberty.org /04/04/16/greenslade.htm   (1601 words)

  
 Phil Hart -- Murphy & the Sixteenth Amendment
The author of the Sixteenth Amendment, Senator Brown from Nebraska, had this to say about the object of the income tax: “It is the theory of the friends of the of the income-tax proposition that [income from] property should be taxed and not individuals.” 44 Congressional Record 1570 (1909).
The sixteenth amendment [sic] does not permit a direct tax, (in fact as it will later be shown, the court does not think that the amendment treated the tax as a direct tax at all), carrying with it the distinguishing characteristic of a hitherto unrecognized uniformity.
The amendment, the court said, judged by the purpose for which it was passed, does not treat income taxes as direct taxes but simply removed the ground which led to their being considered as such in the Pollock case, namely, the source of the income.
www.newswithviews.com /Hart/phil.htm   (2636 words)

  
 Additional Amendments to the Constitution
ARTICLES in addition to, and Amendment of, the Constitution of the United States of America, proposed by Congress, and ratified by the Legislatures of the several States, pursuant to the fifth Article of the original Constitution.
No amendment shall be made to the Constitution which will authorize or give to Congress the power to abolish or interfere, within any State, with the domestic institutions thereof, including that of persons held to labor or service by the laws of said State.
This amendment shall not be so construed as to affect the election or term of any Senator chosen before it becomes valid as part of the Constitution.
www.constitution.org /afterte_.htm   (1557 words)

  
 The Constitution of the United States
AMENDMENT II A well-regulated militia, being necessary to the security of a free State, the right of the people to keep and bear arms, shall not be infringed.
This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by the Legislatures of the several States, as provided in the Constitution, within seven years from the date of the submission hereof to the States by the Congress.
This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by conventions in the several States, as provided in the Constitution, within seven years from the date of the submission hereof to the States by the Congress.
www.constitution.org /usconsti.htm   (4078 words)

  
 Legislative Intent of the Sixteenth Amendment
Three different written versions of the Sixteenth Amendment were proposed before the one we have now was approved by Congress and sent to the states for ratification.
Had this amendment passed, it would have provided authority for a species of income tax that was inherently a direct tax to be levied without apportionment, and it would have changed the original wording of the Constitution to forever do away with the prohibition against direct taxes.
Amendment was not conveying a new power to Congress, but in fact was adding a limitation on the power of Congress.
famguardian.org /Subjects/Taxes/16Amend/LegIntent16thAmend.htm   (3561 words)

  
 Sixteenth Amendment to the United States Constitution   (Site not responding. Last check: 2007-10-29)
Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing a graduated income tax, was ratified on February 3, 1913.
Congress had previously attempted a federal income tax which was declared unconstitutional in 1895 as a "direct tax", forbidden by Article I of the Constitution.
In response, this amendment was passed in order to make federal income taxes constitutional.
usapedia.com /s/sixteenth-amendment-to-the-united-states-constitution.html   (132 words)

  
 TaxableIncome.Net:  16th Amendment was not properly ratified   (Site not responding. Last check: 2007-10-29)
In 1861 (prior to the 16th Amendment), the federal government imposed the first federal income tax, which the courts correctly held to be an "indirect" tax, which therefore did not require apportionment (but did have to be geographically "uniform" throughout the states).
While it is true that the IRS often erroneously cites the 16th Amendment as the source of Congress ability to tax incomes, no doubt they too would quickly change their tune if the 16th were done away with.
Long after the 16th Amendment was (supposedly) ratified, both the Supreme Court and the federal income tax regulations were still showing that the Constitution itself limited the scope of the income tax.
www.taxableincome.net /articles/othertax/16thamend.html   (1187 words)

  
 Sixteenth Amendment to the United States Constitution - Wikipedia, the free encyclopedia
Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing income taxes in their present form, was ratified on February 3, 1913.
In response to these developments, the Sixteenth Amendment was passed by the Sixty-first Congress and submitted to legislatures of the several states on July 12, 1909.
Some tax protesters, conspiracy investigators, and others opposed to income taxes cite what they contend is evidence that the Sixteenth Amendment was never "properly ratified." One such argument is that because the legislatures of various states passed resolutions of ratification with different capitalization, spelling of words, or punctuation marks (e.g.
en.wikipedia.org /wiki/Sixteenth_Amendment_to_the_United_States_Constitution   (2150 words)

  
 The Taxing Power, the Sixteenth Amendment, and the Meaning of 'Incomes' (Copyright, 2002, Tax Analysts)
The Sixteenth Amendment didn't eliminate the concept of "direct taxes," and it shouldn't be read, as Professor Ackerman and others have suggested, as vindicating congressional plenary power in taxation.
Nevertheless, the Sixteenth Amendment covered only "taxes on incomes." The Amendment isn't authority for an unapportioned direct-consumption tax; it was the perceived failure of consumption taxes that made the income tax -- and hence the Sixteenth Amendment -- necessary.
Although the goal behind the Sixteenth Amendment was to ensure that the wealthy paid their fair share of the nation's taxes, Amendment proponents weren't proposing a wealth tax as we have come to understand that term.
www.taxhistory.org /thp/readings.nsf/cf7c9c870b600b9585256df80075b9dd/736db4705b4ee21d85256f2b00548fa3?OpenDocument   (10780 words)

  
 [No title]
Miller asked the district court to determine the legality of the sixteenth amendment, refund the $75 he paid toward the frivolous filing penalty, and rescind the unpaid balance of the penalty.
The movement's manifesto, Benson and Beckman's The Law That Never Was, is a collection of documents relating to the ratification of the sixteenth amendment, and is intended to be both a call to arms for the movement and "exhibit A" in the trials of tax protesters who argue that the sixteenth amendment was illegally ratified.
In the eyes of the authors, the most damning evidence of the illegality of sixteenth amendment is a 1913 memorandum from the Solicitor of the Department of State to then Secretary of State Knox outlining the minor grammatical discrepancies in the instruments ratified in many of the states.
www.geocities.com /CapitolHill/Senate/3616/16thamendment.html   (1470 words)

  
 Income Tax Page
When the Sixteenth Amendment was ratified by state legislatures in the early twentieth century, the versions that some states voted on contained minor textual errors.
The applicable precedents, therefore, suggest that, where a state legislature votes to ratify a proposed amendment to the Constitution, minor textual errors in the recitation of the amendment in the state's instrument of ratification are to be disregarded.
Finally, it is worth noting that the Sixteenth Amendment has been around for nearly 100 years now and has been considered and applied by courts, including the Supreme Court, in innumerable cases.
docs.law.gwu.edu /facweb/jsiegel/Personal/taxes/16th.htm   (961 words)

  
 The Constitution of the United States of America
Income within the meaning of the Amendment was interpreted to be the fruit that is born of capital, not the potency of fruition.
Wilcox, 327 U.S. Deductions and Exemptions.--Notwithstanding the authorization contained in the Sixteenth Amendment to tax income ``from whatever source derived,'' Congress has been held not to be precluded thereby from granting exemptions.\45\ Thus, the fact that ``under the Revenue Acts of 1913, 1916, 1917, and 1918, stock fire insurance companies were taxed.
The gain or profit subject to tax under the Sixteenth Amendment is the excess of receipts over allowable deductions during the accounting period, without regard to whether or not such excess represents a profit ascertained on the basis of particular transactions of the taxpayer when they are brought to a conclusion.
www.gpoaccess.gov /constitution/html/amdt16.html   (2466 words)

  
 Encyclopedia article on Sixteenth Amendment to the United States Constitution [EncycloZine]   (Site not responding. Last check: 2007-10-29)
Such apportionment was impractical for income taxes, since the rates would have to be set differently in different states depending on their population and total incomes.
In response, this amendment was passed by Congress (and ratified by the necessary fraction of the states in 1913) in order to make federal income taxes constitutional.
Taxation would be an infringement on that right, and this amendment was a major expansion of the taxing power of the federal government.
encyclozine.com /16th_Amendment_to_the_United_States_Constitution   (451 words)

  
 Beware Income-Tax Casuistry, Part 3
The Sixteenth Amendment is worded thus: 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.
The same year that the Sixteenth Amendment was ratified Congress passed a graduated income tax during a special session called by President Woodrow Wilson.
The Court then went on to say that the purpose of the Sixteenth Amendment was to relieve the government of what the Pollock Court had to engage in, namely, an examination of the sources of income.
www.fff.org /freedom/fd0610b.asp   (1545 words)

  
 The Purpose of the Sixteenth Amendment
The ultimate purpose of both amendments was to reduce the protective tariff and to place an income tax upon accumulated wealth.
At the time the income tax amendment was being debated (1909), most of the wealth of the country was located in New York City and the New England states.
Thus it is well settled by the historical record that the purpose of the 16th Amendment was to overturn the Pollock Decision by way of a constitutional amendment.
www.vivienkellems.com /Philip_Hart_Part_1.html   (5522 words)

  
 Non-Fliers Skating on very thin ice Copyright © 2000 by Daniel J Pilla
The conclusion was that the Sixteenth Amendment was not properly ratified and as such, the IRS has no legal authority to collect the income tax.
Stahl’s claim that ratification of the Sixteenth Amendment was fraudulently certified constitutes a political question because we could not undertake independent resolution of this issue without expressing lack of the respect due coordinate branches of government.
In the hundreds of documented cases where the ratification of the Sixteenth Amendment was questioned, not a single court ruled favorably on the issue.
www.moneywise-int.com /ezine/Non-Fliers_Skating_on_very_thin_ice.html   (2211 words)

  
 Frauds and Scams Introduction | Crimes of Persuasion - A Resource for Investigators
The argument comes in various forms, but the essence is that the Sixteenth Amendment was never properly ratified.
Therefore, Taft was not able to properly convene the Congress which approved the resolution which later become the Sixteenth Amendment.
The Sixteenth Amendment was initially ratified by 40 states out of 48 (3/4th's is the required majority) and adopted in 1913.
www.fraudsandscams.com /sixteenth.htm   (569 words)

  
 Sixteenth Amendment - Is it legal?
The History of the 16th Amendment - Strange as it may seem, the Sixeenth Amendment (which gave the American people the affliction of confiscatory income taxes) was never supposed to have passed.
Repeal the 16th Amendment - The income tax has another major fault: It undermines the Constitution's arrangements for limiting government.
Proof that the Sixteenth Amendment was never ratified, that Ohio was never properly admitted to the Union, and that the original Thirteenth Amendment simply vanished, has conceptual and political value.
www.angelfire.com /pa/sergeman/foundingdocs/constitution/study16th.html   (422 words)

  
 Sixteenth
Clark, 136 Ga. 313, 71 S.E. 479 (1911), this court held that the issue was a judicial one and the governor's proclamation of the adoption of an amendment was not conclusive on the courts.
The challenges to the adoption of amendments to state constitutions have arisen in situations where it is alleged that the procedure or method required by the constitution has been violated.
The Court held that a Congressional resolution showing the necessity of an amendment was not required, and it further held that it only took two-thirds of a quorum of both houses to adopt a resolution proposing an amendment.
home.hiwaay.net /~becraft/Sixteenth.htm   (9256 words)

  
 National Retail Sales Tax Alliance - History of the 16th Amendment   (Site not responding. Last check: 2007-10-29)
Strange as it may seem, the Sixteenth Amendment (which gave the American people the affliction of confiscatory income taxes) was never supposed to have passed.
For example, in 1939, 26 years after the Sixteenth Amendment was adopted, only 5% of the population, counting both taxpayers and their dependents, was required to file returns.
The most damaging aspect of the Sixteenth Amendment is the fact that it vitiated the unalienable rights provided in the 4th Amendment.
www.salestax.org /library/skousen_16history.html   (2385 words)

  
 The Tax Foundation - The Murphy Case: Interpretive and Constitutional Issues
She had two main claims in her refund lawsuit: first, that the Internal Revenue Code (IRC) excluded the $70,000 from gross income; second, that the Sixteenth Amendment precluded the taxation of the $70,000 as income.
However, he went on to hold that the Sixteenth Amendment basically required that such damages be excluded from income, and held §104(a)(2) unconstitutional to the extent that it did not.
Second, the Sixteenth Amendment inquiry is not the end of the constitutional analysis in this case, because that amendment is not the sole source of congressional tax authority in the Constitution.
www.taxfoundation.org /blog/printer/1806.html   (489 words)

  
 Corrupt government, conspiracy, new world order, no future.
To continue on with the history of the Sixteenth Amendment and the federal Income Tax, in 1909 it appeared as though the Democrats in Congress were about to pass an Income Tax on the profits of wealthy corporations.
As further proof that the Sixteenth Amendment only pertains to a tax on profits, every once in a while there will be a story in the news about some giant corporation who might have had billions of dollars in revenue in any given year, but it didn’t pay any Income Taxes.
As further proof that the Sixteenth Amendment only provided for a tax on the profits of the rich, I would argue that no matter what point in history you choose, the people probably felt that they were paying enough in taxes and many of them probably felt that they were paying too much.
www.pushhamburger.com /thetruth.htm   (5704 words)

  
 FindLaw: U.S. Constitution: Sixteenth Amendment: Annotations pg. 1 of 2
The ratification of this Amendment was the direct consequence of the Court's decision in 1895 in Pollock v.
Farmers' Loan & Trust Co., 1 whereby the attempt of Congress the previous year to tax incomes uniformly throughout the United States 2 was held by a divided court to be unconstitutional.
10 The adoption of the Sixteenth Amendment, however, put an end to speculation whether the Court, unaided by constitutional amendment, would persist along these lines of construction until it had reversed its holding in the Pollock case.
caselaw.lp.findlaw.com /data/constitution/amendment16/01.html   (506 words)

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