Replies

overriding that supreme court decision.

The 16th Amendment did not override the Supreme Court decision.

The 16th Amendment removed the founder's wise protection against direct taxation. The 16th Amendment removed the provision to levy taxes in proportion to the population.

I know that the income tax is supposed to be an indirect tax

The Income Tax is and is supposed to be a direct tax. The 16th Amendment removed the provision in Article 1. Section 9. calling for “No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken”.

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.

The easiest way to explain is that prior to the 16th Amendment if the government wanted to incur a $50 million expenditure they would tax the state’s $50 Million. If the population were 50 Million then the tax would be $1 each paid by the state. A truly remarkable system of taxation. Imagine today when the Congress is noodleing over $300 Billion program knowing that each citizen would be paying $1000. I think a lot more thought would go into the spending than it does now.

The 16th Amendment did not overturn Pollack v Farmers Loan and Trust. Also, the 16th amendment through the various other income tax cases ruled that income for tax purposes is an indirect tax from corporate profits (the sometimes heard wages not being income is a corollary of that argument). In order to get an understanding of that, one must read Irwin Schiff's writings on the Pollack case and the later 16th amendment.

The Internal Revenue Service -- as Irwin Schiff explains -- is merely the fist that smashes one's face. It is our corrupt judiciary and congress (think Chuck Shumer and Al Franken) that give this agency carte blanche t0 do all sorts of illegal activity.