Direct Taxation:


Brad Barnhill

[from: Inhabitant of the Conquered Land, posted on the Reforum network, May, 1999]

There is no direct tax authorized, nor collected by the United States this day on May 5th., 1999.

All taxes collected within the United States, or its nul tiel instrumentalities, this State, are excise, imposts and/or duties.

The Congressional Administrative Tribunal established on September 24, 1789, has faithfully supported all the rules, regulations and ordinances with regards to Internal Revenue collections. Why, simple, the Congress has always had the authority as constituted in Article I, section 8 to impose and collect revenues to cover the expenses of the United States.

The Sixteenth Amendment did not confer any new authority for the Congress of the United States. The Sixteenth Amendment reaffirmed CongressÆs pendent authority for securing payment of debts and expenses of the United States by the imposition of impost, excises, and duties.

The Judiciary Act of September 23, 1789, (part)

First Congress Sess.I., chapter 20, 1798, page 73

Chap. XX, an Act to establish the Judicial Courts of the United States. (a)

SECTION 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, that the supreme court of the United States shall consist of chief justice and five associates justices, (b) any four of whom shall be a quorum, and shall hold annually at the seat of government two sessions, the one commencing the first Monday of February , and the other the first Monday of August, of their commissions, or when the commissions of two or more of them bear date on the same day, according to their respective ages.

The Congress of the United States established a Legislative Tribunal constituted pursuant to its delineated powers. It chose to name this tribunal the supreme court of the United States.

Article I, section 8, clause 9:

To constitute Tribunals inferior to the supreme Court;

The Congress of the United States administers its federal district, territory and other possessions under it own rules, regulations, and ordinances.

Article I, section 8, clause 17:

To exercise exclusive Legislation in all Cases whatsoever, over such District (not exceeding ten Miles square) as may, by Cession of particular States, and the Acceptance of Congress, become the Seat of the Government of the United States, and to exercise like Authority over all Places purchased by the Consent of the Legislature of the State in which the Same shall be, for the Erection of Forts, Magazines, Arsenals, dock-Yards, and other needful Buildings;--And

What ever the Congress of the United States, charters, creates, licenses, or Finances, falls within its singular jurisdiction which is administered by its own Legislative Tribunals.

Article IV, section 3, clause 2:

The Congress shall have Power to dispose of and make all needful Rules and Regulations respecting the Territory or other Property belonging to the United States; and nothing in this Constitution shall be so construed as to Prejudice any Claims of the United States, or of any particular State.

There is not an Article III Section I one supreme Court of the United States. A jury of peers would constitute this court under the common law. This one supreme Court simply has never been convened.

Article. III. Section. 1.

The judicial Power of the United States, shall be vested in one supreme Court, and in such inferior Courts as the Congress may from time to time ordain and establish. The Judges, both of the supreme and inferior Courts, shall hold their Offices during good Behavior, and shall, at stated Times, receive for their Services, a Compensation, which shall not be diminished during their Continuance in Office.

The Congress of the United States established a legislative tribunal on September 24, 1789, to adjudicates itÆs statutory acts. Once such act of Congress was the Tariff Act of October 3, 1913. A Tariff is levied upon goods, and services that enter or leave the United States.

Brushaber v. Union Pacific Railway Co. decision was a summary judgment issued by the court on January 24, 1916. Brushaber was the Resident Agent on behalf of non resident aliens whose source of income was derived from the Union Pacific Railway a Congressionally charted corporation within the United States.

The dicta of the Court was that Brushaber was the responsible withholding agent. Under Statuette he was responsible to withhold the proper percentum as required in Section II, section A of the Tariff Act of October 3, 1913.

The Tariff Act of October 3, 1913 opened the door for the taxing of incomes from all sources derived within the United States.

Income Tax

One per cent levied on set Incomes of citizens

A. Subdivision 1. That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calender year to ever citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a tax of 1 per centum per annum upon such income, except as hereinafter provided; and a like tax shall be assessed levied, collected, and paid annually upon the entire net income from all property owned and of every business, trade, or profession carried on in the United States by persons residing elsewhere.

The 53 rd, Statute at Large Volume I, known as the 1939 Internal Revenue Code, was the Codification of the all existing statutes on the collection of internal revenue.

The current code, USC Title 26, is the codification of the revision of the 1939 Code, known as the Internal Revenue Code of 1954, volume 68A. This code has nothing to do with direct taxation. Title 26, of the United States Code is the algebraic word game for the administration and collection of all internal revenues within and without the United States.

The Last Direct tax imposed upon the States party to the Union under the Constitution of the United States for the United States of America by the Congress of the United States was passed by the 37th Congress ,Session I, Chapter 45, page 292 on August 5th, 1861.

There were a number of States south of the Mason Dixon that simply refused to collect this Direct Tax that year. It took the Lincoln Administration four long years to settle this issue of collections.