HOME

ABOUT
KEYNOTE ADDRESS
HIGHLIGHTS
  ORIGINAL SOUND TRACK
  LIABILITY
  RIGHT TO LABOR
  JURISDICTION
  FIFTH AMENDMENT
  THE COURTS ARE CLOSED
  FIRST AMENDMENT
  SIXTEENTH AMENDMENT
  PRA AND APA
  IMF
  WORD INCLUDES
  FOURTH AMENDMENT
  DUE PROCESS
  IRS FRAUD
  SUBSTITUTE RETURNS
  TAXABLE SOURCES

 Sixteenth Amendment

The government claims its sole legal authority for the income tax is the 16th Amendment.  It was irrefutably, in direct violation of law, fraudulently certified as ratified in 1913, and is therefore, void. 

Watch the Video Testimony
Read the Transcript
       
       
Section Summary    
Question & Evidence Overview    
Findings & Conclusions    
 
 
Questions 62e - 121

What Our History Teachers Didn't Tell Us

  1. a.  Admit that the IRS says it is the 16th Amendment that gives it the authority to impose the income tax directly on the working people of America.

    See IRS Publication No. 1918 (July, 96), Cat. No. 22524B ;

"The sixteenth amendment to the Constitution states that citizens are required to file tax returns and pay taxes."                                                             

Exhibit 026a

How It's S'posed to Work (Directly Speaking—An Indirect Tax)
Hush Money-Fraud-Bribes—(Senator-Go to Hell)

  1. b.  Admit that the New York Times says the 16th Amendment is the government's authority to impose the income tax directly on the working people of America.

    See The New York Times Almanac, 2001, The World's Most Comprehensive and Authoritative Almanac, page 161:

"Congress's right to levy taxes on the income of individuals and corporations was contested throughout the 19th century, but that authority was written into the Constitution with the passage of the 16th Amendment in 1913."

Exhibit 026b

  1. c.  Admit that the federal courts have said the 16th Amendment is the government's authority to impose the income tax directly on the working people of America.

    See United States of America vs. Jerome David Pederson, (1985) Case No. CR-84-57-GF: Judge Paul G. Hatfield (United States District Court For The District of Montana) wrote:

"The income tax laws of the United States of America are constitutional, having been validly enacted under authority of the Sixteenth Amendment to the United States Constitution."

See Also, United States v. Lawson, 670 F.2d 923, 927 (10th Cir. 1982): the court declared:

 "The Sixteenth Amendment removed any need to apportion income taxes among the states that otherwise would have been required by Article I, Section 9, clause 4."          

Exhibit 026c, 026d

  1. d.  Admit that findings, published in "The Law That Never Was," make a compelling case that the 16th Amendment (the "income tax amendment") was not legally ratified and that Secretary of State Philander Knox was not merely in error, but committed fraud when he declared it ratified in February 1913.

    See "The Law That Never Was," by Bill Benson and Red Beckman
    Exhibit (books, Volumes 1 & 2)

A Fearful Master

  1. Admit that the U.S. Court of Appeals, in U.S. v. Stahl (1986), 792 F2d 1438, ruled that the claim that ratification of the 16th Amendment was a fraudulently certified was a political question for Congress to decide because the court could not reach the merits of the claim without expressing a lack of respect due the Congress and the Executive branches of the government.

    See U.S. v. Stahl, 792 F2d 1438
    Exhibit 027

Just The Facts

  1. a.  Admit that in 1985, the Congressional Research Service issued a Report, at the request of Congressmen, to address the claim by Bill Benson that the 16th Amendment was a fraud.

    See "Ratification of the Sixteenth Amendment," by John Ripy, Esq, CRS 1985,            the "Ripy Report"
    Exhibit 027a
  1. b.  Admit that the Ripy Report was very specific in its declaration that it was not going to address the specific factual allegations detailed in Benson's book, "The Law That Never Was."

    See "Ratification of the Sixteenth Amendment," by John Ripy, Esq, CRS 1985
    Exhibit 027a

Amending The Constitution—Or Making Sausage

  1. c.  Admit that the Ripy Report then went on to assert that the actions of a government official must be presumed to be correct and cannot be judged or overturned by the courts.

    See "Ratification of the Sixteenth Amendment," by John Ripy, Esq, CRS 1985, the "Ripy Report"
    Exhibit 027a
  1. d.  Admit that when it comes to amending the Constitution the government does whatever it wants to do, making up the rules regarding the ratification process as it goes along, while ignoring the spirit, if not the letter, of Article V of the Constitution.
  1. e.  Admit, for instance, that the 27th Amendment was proposed by Congress on September 25, 1789 and that the states were allowed 202 years within which to have 3/4th of the states ratify it, with Maryland ratifying it on December 19, 1789 and New Jersey on 1992

    See 57 FR 21187
    Exhibit 027b

    See Annotations, 27th Amendment
    Exhibit 027c

  2. Admit that in the case of Dillon v. Gloss, 256 U.S. 368, 374-375 (1921), the Supreme Court concluded:

    "We do not find anything in the article which suggests that an amendment once proposed is to be open to ratification for all time, or that ratification in some of the states may be separated from that in others by many years and yet be effective. We do find that which strongly suggests the contrary. First, proposal and ratification are not treated as unrelated acts, but as succeeding steps in a single endeavor, the natural inference being that they are not to be widely separated in time. Secondly, it is only when there is deemed to be a necessity therefore that amendments are to be proposed, the reasonable implication being that when proposed they are to be considered and disposed of presently. Thirdly, as ratification is but the expression of the approbation of the people and is to be effective when had in three- fourths of the states, there is a fair implication that it must be sufficiently contemporaneous in that number of states to reflect the will of the people in all sections at relatively the same period, which of course ratification scattered through a long series of years would not do

These considerations and the general purport and spirit of the article lead to the conclusion expressed by Judge Jameson 'that an alteration of the Constitution proposed to-day has relation to the sentiment and the felt needs of to-day, and that, if not ratified early while that sentiment may fairly be supposed to exist, it ought to be regarded as waived, and not again to be voted upon, unless a second time proposed by Congress.' That this is the better conclusion becomes even more manifest when what is comprehended in the other view is considered; for, according to it, four amendments proposed long ago-two in 1789, one in 1810 and one in 1861-are still pending and in a situation where their ratification in some of the states many years since by representatives of generations now largely forgotten may be effectively supplemented in enough more states to make three-fourths by representatives of the present or some future generation. To that view few would be able to subscribe, and in our opinion it is quite untenable. We conclude that the fair inference or implication from article 5 is that the ratification must be within some reasonable time after the proposal."

See Dillon v. Gloss, 256 U.S. 368, 374-375 (1921)
Exhibit 028

  1. Admit that the date of September 25, 1789, when the 27th Amendment was first proposed, is “widely separated in time” from the date of March 6, 1978, when Wyoming ratified this amendment. 

    See Annotations, 27th Amendment
    Exhibit 027c

  2. Admit that pursuant to the United States Constitution, Congress is authorized to impose two different types of taxes: direct taxes and indirect taxes. 

    See U.S. Constitution Article. 1 § 2 clause 3; U.S. Constitution Article 1 § 8 clause 1;  U.S. Constitution Article 1 § 9 clause 4.
    Exhibits 029, 030, 031

An Income Tax—Unconstitutional (U.S. Supreme Court)

  1. Admit that the constitutionality of the 1894 income tax act was in question in the case of Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429, aff. reh., 158 U.S. 601 (1895), and that in this case, the Supreme Court found that Congress could tax real and personal property only by means of an apportioned, direct tax.  Finding that the income from real and personal property was part of the property itself, the Court concluded in this case that a federal income tax could tax such income only by means of an apportioned tax. Further finding that as this particular tax was not apportioned, it was unconstitutional.

    See Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429, aff. reh., 158 U.S. 601 (1895)
    Exhibits 032, 033

  2. Admit that for Congress to tax today real or personal property, the tax would have to be apportioned.

    Exhibit 034

  3. Admit that for Congress to tax income from real and personal property without the authority of the 16th Amendment, such taxes would have to be apportioned.

    Exhibit 035

  4. Admit that in 1913, the following law, Revised Statutes § 205, was in effect:

    “Sec. 205. Whenever official notice is received at the Department of State that any amendment proposed to the Constitution of the United States has been adopted, according to the provisions of the Constitution, the Secretary of State shall forthwith cause the amendment to be published in the newspapers authorized to promulgate the laws, with his certificate, specifying the States by which the same may have been adopted, and that the same has become valid, to all intents and purposes, as a part of the Constitution of the United States.”

    See R.S. § 205
    Exhibit 036

  5. Admit that Revised Statutes § 205 provided that “official notice” of a State’s ratification of an amendment must be received at the State Department. 

    See R.S. § 205,
    Exhibit 036

U.S. Congress to State—"Prove It"

  1. Admit that on or about July 31, 1909, Senate Joint Resolution 40 proposing the ratification of the 16th Amendment was deposited with the Department of State and the same was published at 36 Statute 184, and that this resolution read as follows:

    SIXTY-FIRST CONGRESS OF THE UNITED STATES OF AMERICA AT THE FIRST SESSION

    Begun and held at the City of Washington on Monday, the fifteenth day of March, one thousand nine hundred and nine.

JOINT RESOLUTION.

Proposing an amendment to the Constitution of the United States.

Resolved by the Senate and House of Representatives of the United States of America in Congress assembled (two-thirds of each House concurring therein), That the following article is proposed as an amendment to the Constitution of the United States, which, when ratified by the legislatures of three-fourths of the several states, shall be valid to all intents and purposes as a part of the Constitution:

"Article XVI. 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."

J.C. CANNON,

Speaker of the House of Representatives.                        

J.S. SHERMAN,

Vice-President of the United States, and President of the Senate.

See SJ 40, 36 Statute184
Exhibit 037

  1. Admit that on July 27, 1909, the same Congress adopted Senate Concurrent Resolution 6, which read as follows:

    CONCURRENT RESOLUTION

    Resolved by the Senate (the House of Representatives concurring), That the President of the United States be requested to transmit forthwith to the executives of the several States of the United States copies of the article of amendment proposed by Congress to the State legislatures to amend the Constitution of the United States, passed July twelfth, nineteen hundred and nine, respecting the power of Congress to lay and collect taxes on incomes, to the end that the said States may proceed to act upon the said article of amendment; and that he request the executive of each State that may ratify said amendment to transmit to the Secretary of State a certified copy of such ratification.

    Attest:

    Charles G. Bennett

    Secretary of the Senate

     A. McDowell

    Clerk of the House of  Representatives

    See Concurrent Resolution, provided by Becraft
    Exhibit 038

  1. Admit that not only did this resolution request that certified copies of favorable State ratification resolutions be sent to Washington, D.C., the States were expressly informed to do so by Secretary of State Philander Knox, who sent the following “form” letter to the governors of the 48 States then in the Union:

    “Sir:

    “I have the honor to enclose a certified copy of a Resolution of Congress, entitled 'Joint Resolution Proposing an Amendment to the Constitution of the United States,' with the request that you cause the same to be submitted to the Legislature of your State for such action as may be had, and that a certified copy of such action be communicated to the Secretary of State, as required by Section 205, Revised Statutes of the United States. See overleaf.)

    An acknowledgment of the receipt of this communication is requested.

    I have the honor to be, Sir,

    Your obedient servant,

    P. C. Knox”

    See copy of “form” letter, provided by Becraft
    Exhibit 039

The Vigro Hits the Fan

  1. a.  Admit that in 1909, there were 48 states and that three-fourths, or 36, of them were required to give their approval in order for it to be ratified.

    See Knox's Proclamation
    Exhibit 039a
  1. b.  Admit that Philander Knox declared the 16th amendment ratified on February 25, 1913, naming the following 38 states as having approved it: Alabama, Kentucky, South Carolina, Illinois, Mississippi, Oklahoma, Maryland, Georgia, Texas, Ohio, Idaho, Oregon, Washington, California, Montana, Indiana, Nevada, North Carolina, Nebraska, Kansas, Colorado, North Dakota, Michigan, Iowa, Missouri, Maine, Tennessee, Arkansas, Wisconsin, New York, South Dakota, Arizona, Minnesota, Louisiana, Delaware, Wyoming, New Jersey and New Mexico.

    See Knox's Proclamation
    Exhibit 039a

  2. Admit the following facts:
    1. When California provided uncertified copies of its resolution to Secretary of State Philander Knox, Knox wrote the following to California Secretary of State Frank Jordan: “I have the honor to acknowledge the receipt of your letter of the 27th ultimo, transmitting a copy of the Joint Resolution of the California Legislature ratifying the proposed Amendment to the Constitution of the United States, and in reply thereto I have to request that you furnish a certified copy of the Resolution under the seal of the State, which is necessary in order to carry out the provisions of Section 205 of the Revised Statutes of the United States”.

      See Letter from Knox to Jordan
      Exhibit 040

    2. When Wyoming Governor Joseph Carey telegraphed Philander Knox news that the Wyoming legislature had ratified the 16th Amendment on February 3, 1913, Philander Knox telegraphed in return as follows: “Replying to your telegram of 3rd you are requested to furnish a certified copy of Wyoming’s ratification of Income Tax Amendment so there may be no question as to the compliance with Section 205 of Revised Statutes.”

      See Letter from Knox to Carey
      Exhibit 041
  1. Admit that on February 15, 1913, a State department attorney, J. Rueben Clarke, informed Secretary of State Philander Knox, in reference to the State of Minnesota, “the secretary of the Governor merely informed the Department that the state legislature had ratified the proposed amendment.” 

    J. Rueben Clarke Memo
    Exhibit 042

  2. Admit that, in the official records deposited in the Archives of the United States, there is no certified copy of the resolution of the Minnesota legislature ratifying the 16th Amendment. 

    See National Book of state ratification documents: Minnesota
    Exhibit 043a

  3. Admit that in the documents possessed by the Archives of the United States, there are no certified copies of the resolutions ratifying the 16th Amendment by California and Kentucky. 

    See National Book of state ratification documents: California and Kentucky
    Exhibit 043b, 043c

  1. a.  Admit that the Kentucky Senate voted 22 to 9 against ratification of the 16th Amendment.

    See Senate Journal
    Exhibit 043d

Mirror Mirror

  1. Admit that Mr. John Ashcroft is currently the Attorney General of the United States. 

    (Common Knowledge)

  2. Admit that when Mr Ashcroft was Governor of Missouri, the Missouri Supreme Court rendered the following decision in a case involving Mr. Ashcroft, that case being Ashcroft v. Blunt, 696 S.W.2d 329 (Mo. banc 1985), where the Missouri Supreme Court held:

    "The senate and the house must agree on the exact text of any bill before they may send it to the governor. There may not be the slightest variance. The exact bill passed by the houses must be presented to and signed by the governor before it may become law (laying aside as not presently material alternative procedure by which a bill may become law without the governor's signature.) The governor has no authority to sign into law a bill which varies in any respect from the bill passed by the houses."

    See Ashcroft v. Blunt, 696 S.W.2d 329 (Mo. banc 1985)
    Exhibit 044

  3. Admit that during hearings regarding the ratification of the 16th Amendment in Massachusetts, Mr. Robert Luce made the following statement to the Massachusetts Committee on Federal Relations: Question by the committee: Are we able to change it? Mr. Luce: "No, you must either accept or reject it.”

    See "The Law That Never Was" by Bill Benson: Statement by Luce to Committee of Federal Realtions
    Exhibit 045
  1. Admit that on February 11, 1910, Kentucky Governor Augustus Wilson wrote a letter to the Kentucky House of Representatives wherein he stated as follows:

    "This resolution was adopted without jurisdiction of the joint resolution of the Congress of the United States which had not been transmitted to and was not before the General Assembly, and in this resolution the words on incomes were left out of the resolution of the Congress, and if transmitted in this form would be void and would subject the Commonwealth to unpleasant comment and for these reasons and because a later resolution correcting the omission is reported to have passed both Houses, this resolution is returned to the House of Representatives without my approval."

    See KY Governor Letter
    Exhibit 046

  2. Admit that no state may change the wording of an amendment proposed by Congress. 

    See "How Our Laws Are Made" and Letter from Senator Hollings
    Exhibit 047, 047a

It Never Happened—Government Admits

  1. Admit that on February 15, 1913, J. Reuben Clarke, an attorney employed by the Department of State, drafted a memorandum to Secretary Knox wherein the following statements were made:

“The resolutions passed by twenty-two states contain errors only of capitalization or punctuation, while those of eleven states contain errors in the wording” (page 7). “Furthermore, under the provisions of the Constitution a legislature is not authorized to alter in any way the amendment proposed by Congress, the function of the legislature consisting merely in the right to approve or disapprove the proposed amendment.” (emphasis added)

See J. Rueben Clark Memo
Exhibit 042

  1. Admit that the Sixteenth Amendment reads as follows:

    “Article XVI. 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.”

    See U.S. Constitution amendment XVI
    Exhibit 048

  2. Admit that the Sixteenth Amendment does not read as follows:

    “Article 16: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and from any census or enumeration.” 

    See Oklahoma's Resolution
    Exhibit 048a

  3. Admit that the Sixteenth Amendment does not read as follows:

    “Article XVI. 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 census enumeration.”

    See California's Resolution
    Exhibit 048b

  4. Admit that the Sixteenth Amendment does not read as follows:

    “Article XVI. 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 renumeration..” 

    See Illinois' Resolution
    Exhibit 048c

  5. Admit that the Sixteenth Amendment does not read as follows:

    “Article XVI. The Congress shall have power to lay and collect taxes from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”

    See National Book of State Ratification Documents: Kentucky 
    Exhibit 048d

  6. Admit that the Sixteenth Amendment does not read as follows:

    “The Congress shall have power to levy and collect taxes on income from whatever sources derived without apportionment among the several States, and without regard to any census or enumeration, which amendment was approved on the ---- day of July, 1909.”

    See Georgia's Resolution   
    Exhibit 048e

  7. Admit that the Sixteenth Amendment does not read as follows:

    “Article XVI. 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 of enumeration.”

    See MIssissippi's Resolution
    Exhibit 048f

  8. Admit that the Sixteenth Amendment does not read as follows:

    “Article XVI. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, with-out apportionment among the several states, and without regard to any census of enumeration:”

    See Idaho's Resolution
    Exhibit 048g

  9. Admit that the Sixteenth Amendment does not read as follows:

    “Article XVI. The congress shall have power to levy and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration, and did submit the same to the legislatures of the several states for ratification;”

    See Missouri's Resolution
    Exhibit 048h

Constitution Sez So

  1. Admit that state officials who prepare and send “official notice” of ratification of constitutional amendments to federal officials in Washington, D.C., do not have any authority to change the wording of the ratification resolution actually adopted by the State legislature.

    See "How Our Laws Are Made."
    Exhibit 047
  1. a.  Admit that the following states were included on Knox's list of 38 states: Arizona, Arkansas, California, Colorado, Georgia, Idaho, Illinois, Kansas, Kentucky, Louisiana, Maryland, Michigan, Mississippi, Missouri, Montana, New Jersey, New Mexico, North Dakota, Tennessee, Texas, Washington, and Wyoming.

    See Knox's Proclamation
    Exhibit 039a
  1. b.  Admit that the proposed 16th (income tax) Amendment was never properly and legally approved by the Georgia State Senate.

    See The Law That Never Was, Volume I, pages 81-88
    Exhibit 048i
  1. c.  Admit that the actions taken by the state legislatures of Arizona, Arkansas, California, Colorado, Georgia, Idaho, Illinois, Kansas, Kentucky, Louisiana, Maryland, Michigan, Mississippi, Missouri, Montana, New Jersey, New Mexico, North Dakota, Tennessee, Texas, Washington, and Wyoming, in acting on the proposed 16th Amendment, were violative of certain provisions of their state constitutions, which were in effect AND CONTROLLING at the time those states purportedly ratified the 16th Amendment.

    See The Law That Never Was
    Exhibit: Book, Volume I

The Great 38...28...18...8...ZERO

  1. d.  Admit that the state of Tennessee violated Article II, Section 32 of the Tennessee Constitution by denying the people an opportunity to vote for their state legislators between the time the proposed 16th (income tax) Amendment to the U.S. Constitution was submitted to the Tennessee legislature and the time the legislature voted to approve the amendment.

    See The Law That Never Was, Volume I, pages 213-217
    Exhibit 048j
  1. e.  Admit that the state legislature of Tennessee violated Article II, Section 18 of the Tennessee Constitution by failing to read (and pass), on three different days, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 213-217
    Exhibit 048j
  1. f.  Admit that in voting to approve the income tax Amendment the Tennessee state legislature violated Article II, Sections 28 and 29 of the Tennessee Constitution, which prohibited the legislature from voting to impose an income tax on the people of Tennessee.

    See The Law That Never Was, Volume I, pages 213-217
    Exhibit 048j

Arizona To Michigan—The Naughty Nine

  1. g.  Admit that in voting to approve the income tax Amendment the Arizona state legislature violated Article IX, Section 9 of the State Constitution, which prohibited the legislature from voting to pass any bill, which imposed a tax on the people of Arizona unless the amount of the tax was fixed in the bill. (

    See The Law That Never Was, Volume I, pages 243-250
    Exhibit 048k
  1. h.  Admit that the state Senate of Arizona violated Article IV, Part 2, Section 12 of the State Constitution by failing to read, on three different days, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 243-250
    Exhibit 048k
  1. i.  Admit that the presiding officer of the state Senate of Arizona violated Article IV, Part 2, Section 15 of the State Constitution by failing to sign, in open session, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 243-250
    Exhibit 048k
  1. j.  Admit that in voting to approve the income tax Amendment the Arkansas state legislature violated Article XVI, Section 11 of the State Constitution, which prohibited the legislature from voting to pass any bill, which imposed a tax on the people of Arkansas, unless the bill specified the specific purpose to which the tax to be imposed under that bill would be applied.

    See The Law That Never Was, Volume I, pages 219-225
    Exhibit 048l
  1. k.  Admit that the state Senate of Arkansas violated Article V, Section 22 of the State Constitution by failing to read, on three different days, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 219-225
    Exhibit 048l
  1. l.  Admit that after the Governor vetoed the bill approving the proposed 16th (income tax) Amendment the Arkansas state legislature did not take the matter up again.

    See The Law That Never Was, Volume I, pages 219-225
    Exhibit 048l
  1. m.  Admit that the state Senate of California violated Article 4, Section 15 of the State Constitution by failing to read, on three different days, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 119-123
    Exhibit 048m
  1. n.  Admit that the state Assembly of California violated Article 4, Section 15 of the State Constitution by failing to record the Yeas and Nays on the vote on the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 119-123
    Exhibit 048m
  1. o.  Admit that the Senate and the House of the Colorado legislature violated Article V, Section 22 of the State Constitution by failing to read, on three different days, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 167-172
    Exhibit 048n
  1. p.  Admit that the state Senate of Idaho violated Article III, Section 15 of the State Constitution by failing to read, section by section, just prior to the vote, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 101-105
    Exhibit 048o
  1. q.  Admit that the state legislature of Idaho violated Article VI, Section 10 of the State Constitution by failing to send to the Governor the "approved" bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 101-105
    Exhibit 048o
  1. r.  Admit that in voting to approve the 16th (income tax) Amendment the Illinois state Senate violated Article IV, Section 13 of the State Constitution, by failing to print the bill containing the proposed 16th (income tax) Amendment before the final vote was taken and by failing to read the bill on three different days.

    See The Law That Never Was, Volume I, pages 51-53
    Exhibit 048p
  1. s.  Admit that in voting to approve the income tax Amendment the Kansas state legislature violated Article 11, Section 205 of the State Constitution, which prohibited the legislature from voting to pass any bill, which imposed a tax on the people of Kansas, unless the bill specified the specific purpose to which the tax to be imposed under that bill would be applied.

    See The Law That Never Was, Volume I, pages 161-166
    Exhibit 048q
  1. t.  Admit that in voting to approve the income tax Amendment the Kansas state Senate violated Article 2, Section 128 of the State Constitution, by failing to record the vote on the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 161-166
    Exhibit 048q
  1. u.  Admit that in voting to approve the income tax Amendment the Kansas state House of Representatives violated Article 2, Section 133 of the State Constitution, by failing to read, section by section, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution. (

    See The Law That Never Was, Volume I, pages 161-166
    Exhibit 048q
  1. v.  Admit that in voting to approve the income tax Amendment the Louisiana state legislature violated Articles 224 and 227of the Louisiana Constitution, which prohibited the legislature from voting to impose a federal income tax on the people of Louisiana

    See The Law That Never Was, Volume I, pages 257-260
    Exhibit 048r
  1. w.  Admit that in voting to approve the income tax Amendment the Michigan state legislature violated Article X, Section 6 of the State Constitution, which prohibited the legislature from voting to pass any bill, which imposed a tax on the people of Michigan unless the bill specified the specific purpose to which the tax to be imposed under that bill would be applied.

    See The Law That Never Was, Volume I, pages 179-183
    Exhibit 048s

Mississippi to Wyoming—The Exasperating Eight

  1. x.  Admit that in voting to approve the 16th (income tax) Amendment the Mississippi state House of Representatives violated Article IV, Section 59 of the State Constitution, by failing to read, three times on three different days, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 55-60
    Exhibit 048t
  1. y.  Admit that in voting to approve the 16th (income tax) Amendment the Mississippi state Senate violated Article IV, Section 59 of the State Constitution, by failing to read the bill, in full, immediately before the vote on its final passage.

    See The Law That Never Was, Volume I, pages 55-60
    Exhibit 048t
  1. z.  Admit that in voting to approve the income tax Amendment the Missouri state legislature violated Articles X, Section 1 of the Missouri Constitution, which prohibited the legislature from voting to impose a federal income tax on the people of Louisiana

    See The Law That Never Was, Volume I, pages 191-194
    Exhibit 048v
  1. aa.  Admit that the Missouri state legislature violated Articles V, Section 14 of the Missouri Constitution, which required the legislature to submit to the governor, the bill "approving" the proposed 16th (income tax) Amendment.

    See The Law That Never Was, Volume I, pages 191-194
    Exhibit 048v
  1. bb.  Admit that in voting to approve the 16th (income tax) Amendment the Montana state House of Representatives violated Article V, Section 22 of the State Constitution by failing to print the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution, prior to the vote on its passage.

    See The Law That Never Was, Volume I, pages 125-131
    Exhibit 048w
  1. cc.  Admit that in voting to approve the 16th (income tax) Amendment the presiding officer of the Montana state violated Article V, Section 27 of the State Constitution by failing to publicly read, in open session, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution, just prior to signing the bill.

    See The Law That Never Was, Volume I, pages 125-131
    Exhibit 048w
  1. dd.  Admit that in voting to approve the 16th (income tax) Amendment the New Mexico state legislature (both the Senate and the House), violated the Article IV, Section 20 of the State Constitution requiring enrollment and engrossment, public reading in full, signing by the presiding officers and the recording of all those acts in the journals.

    See The Law That Never Was, Volume I, pages 279-282
    Exhibit 048x
  1. ee.  Admit that in voting to approve the 16th (income tax) Amendment the New Mexico state House of Representatives violated Article IV, Section 15 of the State Constitution, by failing to read, three times on three different days, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution.

    See The Law That Never Was, Volume I, pages 279-282
    Exhibit 048x
  1. ff.  Admit that in voting to approve the 16th (income tax) Amendment the North Dakota state legislature (both the Senate and the House), violated the Article II, Section 64 of the State Constitution, which requires re-enactment and publication of amendments.

    See The Law That Never Was, Volume I, pages 173-178
    Exhibit 048y
  1. gg.  Admit that in voting to approve the 16th (income tax) Amendment the North Dakota state legislature (both the Senate and the House), violated the Article II, Section 63 of the State Constitution, which required three readings of the bill, at length, on three separate days,

    See The Law That Never Was, Volume I, pages 173-178
    Exhibit 048y
  1. hh.  Admit that in voting to approve the 16th (income tax) Amendment the Texas House of Representatives violated Article III, Section 37 of the State Constitution by voting on the bill before the bill was reported out of a Committee.

    See The Law That Never Was, Volume I, pages 89-96
    Exhibit 048z
  1. ii.  Admit that in voting to approve the income tax Amendment the Texas state legislature violated Article III, Section 48 of the Texas Constitution, which prohibited the legislature from voting to impose a federal income tax on the people of Texas.

    See The Law That Never Was, Volume I, pages 89-96
    Exhibit 048z
  1. jj.  Admit that in voting to approve the 16th (income tax) Amendment the presiding officer of the Texas Senate violated Article III, Section 38 of the State Constitution by failing to publicly read, in open session, the bill containing the proposed 16th (income tax) Amendment to the U.S. Constitution, just prior to signing the bill.

    See The Law That Never Was, Volume I, pages 89-96
    Exhibit 048z
  1. kk.  Admit that in voting to approve the 16th (income tax) Amendment the Texas state legislature violated Article III, Section 33 of the State Constitution, which required the House to act first on all money bills.

    See The Law That Never Was, Volume I, pages 89-96
    Exhibit 048z
  1. ll.  Admit that in voting to approve the 16th (income tax) Amendment the Washington state legislature violated Article VII, Section 2 of the State Constitution, which prohibited the legislature from imposing a tax upon the people of the state unless the tax was a uniform and equal rate of taxation.

    See The Law That Never Was, Volume I, pages 113-118
    Exhibit 048aa
  1. mm.  Admit that the Washington state legislature violated Articles III, Section 12 of the Washington Constitution, which required the legislature to submit to the governor, the bill "approving" the proposed 16th (income tax) Amendment.

    See The Law That Never Was, Volume I, pages 113-118
    Exhibit 048aa
  1. nn.  Admit that in voting to approve the 16th (income tax) Amendment the Wyoming state legislature violated Article XV, Section 13 of the State Constitution, which prohibited the legislature from voting to pass any bill, which imposed a tax on the people of Wyoming unless the bill specified the specific purpose to which the tax to be imposed under that bill would be applied.

    See The Law That Never Was, Volume I, pages 265-271
    Exhibit 048bb
  1. oo.  Admit that in voting to approve the 16th (income tax) Amendment the Wyoming state legislature violated Article III, Section 20 of the State Constitution, by voting only on the title of the bill.

    See The Law That Never Was, Volume I, pages 265-271
    Exhibit 048bb

1913 Slave Tax Begins—200? Slave Tax Ends

  1. Admit that the “income” tax at subtitle A of the Internal Revenue Code cannot be lawfully and constitutionally collected if the 16th Amendment is not a valid amendment to the Constitution of the United States.

    See Parker v. C.I.R., 724 F2d 469 (5th Cir. 1984)
    Exhibit 049

  2. Admit that the income taxes imposed by Subtitle A are not apportioned, so if the 16th Amendment was not ratified, the taxes imposed by Subtitle A are not constitutional under Pollock v. Farmers Loan & Trust, 158 U.S. 601 (1895). 

    Exhibit 032

  3. Admit that in 1913, Congress passed the following income tax act:

    "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 calendar year to every 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 . . . 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."

    See 38 Statute166 (Oct. 3, 1913)
    Exhibit 050

  4. Admit that Mr. Brushaber challenged this income tax as being unconstitutional.

    See Brushaber v. Union Pacific R.R. Co., 240 U.S. 1 (1915)
    Exhibit 051

  1. Admit that in the Brushaber decision, the United States Supreme Court held that the tax on income was an excise tax. 

    See Brushaber v. Union Pacific R.R. Co., 240 U.S. 1, 18-19 (1915);  Stanton v. Baltic Mining Co., 240 U.S. 103, 112 (1916)
    Exhibits 051, 052

  2. Admit that in the Brushaber decision, the United States Supreme Court held that the purpose of the 16th Amendment was to prevent the income tax from being taken out of the class of excise taxes where it rightly belonged. 

    See Brushaber v. Union Pacific R.R. Co., 240 U.S. 1, 18-19 (1915)
    Exhibit 051

  3. Admit that in the Brushaber decision, the United States Supreme Court discarded the notion that a direct tax could be relieved from apportionment, because to so hold would destroy the two great classifications of taxes. 

    See Brushaber v. Union Pacific R.R. Co., 240 U.S. 1, 18-19 (1915)
    Exhibit 051

  4. Admit that the Union Pacific Railroad was a United States Corporation located in the Utah Territory. 

    See Brushaber v. Union Pacific R.R. Co., 240 U.S. 1, 18-19 (1915)
    Exhibit 051

  5. Admit that the privilege of operating as a corporation can be taxed as an excise. 

    See corporation excise case, provided by Becraft
    Exhibit 053

  6. Admit that in Eisner v. Macomber, 252 U.S. 189, 205-206 (1920), the United States Supreme Court held a tax on income was a direct tax, but could be imposed without apportionment because the 16th Amendment gave Congress the 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.

    See Eisner v. Macomber, 252 U.S. 189, 205-206 (1920)
    Exhibit 054

A Direct Tax Without Authority
Void For Vagueness (Teenage Nonsense)
It's Dangerous To Be Right When The Government Is Wrong

  1. Admit that the United States Supreme Court stated in Eisner:
    1. The Sixteenth Amendment must be construed in connection with the taxing clauses of the original Constitution and the effect attributed to them before the Amendment was adopted. In Pollock v. Farmers’ Loan and Trust Co., 158 U.S. 601, under the Act of August 27, 1894, c. 349, section 27, 28 Statute509, 553, it was held that taxes upon rents and profits of real property were in effect direct taxes upon the property from which such income arose, imposed by reason of ownership; and that Congress could not impose such taxes without apportioning them among the States according to population, as required by Art.I, section 2, c1.3, and section 9, cl.4, of the original Constitution.

    2. Afterwards, and evidently in recognition of the limitation upon the taxing power of Congress thus determined, the Sixteenth Amendment was adopted, in words lucidly expressing the object to be accomplished: “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.” As repeatedly  held, this did not extend the taxing power to new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the States of taxes laid on income. (Citing Brushaber v. Union Pacific R.R. Co., 240 U.S. at 17-19) (other citations omitted).

    3. A proper regard for its genesis, as well as its very clear language, requires also that this Amendment shall not be extended by loose construction, so as to repeal or modify, except as applied to income, those provisions of the Constitution that require an apportionment according to population for direct taxes upon property, real and personal. This limitation still has an appropriate and important function, and is not to be over ridden by Congress or disregarded by the courts.

    4. In order, therefore, that the clauses cited from Article  I of the Constitution may have proper force and effect, save only as modified by the Amendment, and that the latter also may have proper effect, it becomes essential to distinguish between what is and what is not “income” as the term is there used; and to apply the distinction, as cases arise, according to truth and substance, without regard to form. Congress cannot by any definition it may adopt conclude the matter, since it cannot by legislation alter the Constitution, from which alone it derives its power to legislate, and within whose limitations alone that power can be lawfully exercised.

      See Eisner v. Macomber, 252 U.S. 189, 205-206 (1920)
      Exhibit 054
  1. Admit that Judges in the Courts of Appeal for the Second Circuit take the position that the income tax is an indirect tax. 

    See Ficalora v. C.I.R., 751 F.2d 85 (2nd Cir. 1984)
    Exhibit 055

  2. Admit that Judges in the Courts of Appeal for the Fifth Circuit take the position that the income tax is a direct tax. 

    See Lonsdale v. C.I.R., 661 F.2d 71 (5th Cir. 1984)
    Exhibit 056

  3. Admit that President Regan said:

    "I just wanted to speak to you about something from the Internal Revenue Code. It is the last sentence of section 509A of the code and it reads: 'For purposes of paragraph 3, an organization described in paragraph 2 shall be deemed to include an organization described in section 501C-4, 5, or 6, which would be described in paragraph 2 if it were an organization described in section 501C-3.' And that's just one sentence out of those fifty-seven feet of books."
    -- Ronald Reagan, also:

"Our federal tax system is, in short, utterly impossible, utterly unjust and completely counterproductive [it] reeks with injustice and is fundamentally un-American... it has earned a rebellion and it's time we rebelled"

President Ronald Reagan, May 1983, Williamsburg, VA.

See Misc. Quotes
Exhibit 057

  1. Admit that when Supreme Court Justices, Judges of the Courts of Appeals, and Presidents of the United States are unable to determine what a law is, that law is ambiguous.

See Kolender v. Lawson, 461 U.S. 352,  103 S.Ct. 1855 (1983)
Exhibit 058

The Income Tax Will Not Touch One Hair On A Working Man's Head—And Other Fairytales

  1. Admit that when a law is ambiguous, it is unconstitutional and cannot be enforced. 

    See Lanzetta v.State of New Jersey, 306 U.S. 451 (1939)
    Exhibit 059
  1. a.  Admit that the "void for vagueness doctrine" of the Supreme Court was described in U.S. v. DeCadena as follows:

"The essential purpose of the "void for vagueness doctrine" with respect to interpretation of a criminal statute, is to warn individuals of the criminal consequences of their conduct. ... Criminal statutes which fail to give due notice that an act has been made criminal before it is done are unconstitutional deprivations of due process of law."

See U.S. v. De Cadena, 105 F.Supp. 202, 204 (1952), emphasis added
Exhibit 059d

  1. Admit that in 1894, the United States Constitution recognized two classes of taxes, direct taxes and indirect taxes. 

    See Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429, aff. reh., 158 U.S. 601 (1895)
    Exhibit 032, 033

  2. Admit that in 1894, the United States Constitution, at Art. 1, Sec. 2, Clause 3 and Art. 1, Sec. 9, Clause 4, required apportionment of all direct taxes. 

    See Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429, aff. reh., 158 U.S. 601 (1895)
    Exhibit 032, 033

  3. Admit that in 1894, the United States Constitution, at Art. 1, Sec.  8, Clause 1, required all indirect taxes to be uniform. 

    See Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429, aff. reh., 158 U.S. 601 (1895)
    Exhibit 032, 033

  4. Admit that in 1894, no one doubted that an excise tax was an indirect tax as opposed to a direct tax. 

    See Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429, aff. reh., 158 U.S. 601 (1895)
    Exhibit 032, 033

  5. Admit that in 1894 Congress passed the following income tax act:

    "Sec. 27. That from and after the first day of January, eighteen hundred and ninety-five, and until the first day of January, nineteen hundred, there shall be assessed, levied, collected, and paid annually upon the gains, profits, and income received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, and every person residing therein, whether said gains, profits, or income be derived from any kind of property rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever, a tax of two per centum on the amount so derived over and above four thousand dollars, and a like tax shall be levied, collected, and paid annually upon the gains, profits, and income from all property owned and of every business, trade, or profession carried on in the United States. And the tax herein provided for shall be assessed, by the Commissioner of Internal Revenue and collected, and paid upon the gains, profits and income for the year ending the thirty-first day of December next preceding the time for levying, collecting, and paying said Tax."

    See 28 Statute509, c 349, Section 27, p. 553 (August 27, 1894)
    Exhibit 060

  6. Admit that Mr. Pollock, a citizen of the State of Massachusetts, challenged the 1894 income tax on the grounds that the tax imposed was a direct tax that was not apportioned. 

    See Pollock v. Farmers’ Loan & Trust, 157 U.S. 429, aff. reh., 158 U.S. 601 (1895)
    Exhibits 032, 033

  7. Admit that the majority of the justices of the United States Supreme Court found that the 1894 tax at Sec. 27 was a direct tax.

    See Pollock v. Farmers’ Loan & Trust, 158 U.S. 601, 618, 630-631 (1895)
    Exhibit 033

  8. Admit that the minority of the justices of the United States Supreme Court in the Pollock case believed the 1894 tax at Sec. 27 was an indirect tax. 

    See Pollock v. Farmers’ Loan & Trust, 157 U.S. 429, aff. reh., 158 U.S. 601 (1895)
    Exhibits 032, 033

  9. Admit that the United States Supreme Court held the 1894 income tax was unconstitutional as being in violation of the apportionment requirements for direct taxes. 

    See Pollock v. Farmers’ Loan & Trust, 157 U.S. 429, aff. reh., 158 U.S. 601 (1895)
    Exhibits 032, 033

  10. Admit that in 1909, President Taft called a special session of Congress for the purpose of amending the apportionment requirement of income taxes. 

    See Taft Speech, 1909
    Exhibit 061

  11. Admit that during the congressional debate on the income tax amendment, it was stated that the income tax would not touch one hair of a working man’s head. 

    See Congressional Record excerpts
    Exhibit 062

Connect the Dots and Discover Who Was Philander Knox
Thank You Mr. Benson

 

 

 
 
Copyright 2002.  We the People Foundation for Constitutional Education, Inc. in association with Family Guardian Fellowship.  All Rights Reserved.

No part may be rebroadcast, retransmitted, or copied without the express written permission of We the People Foundation for Constitutional Education, Inc.