26 U.S. Code § 3402 - Income tax collected at source
(e) Included and excluded wages
If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.
U.S. Supreme Court, United States v. County of Allegheny, 322 US 174 (1944)...
“The Government is an abstraction, and its possession of property largely constructive. Actual possession and custody of Government property nearly always are in someone who is not the Government but acts in its behalf and for its purposes. He ma be an officer, an agent, or a contractor. His personal advantages from the relationship by way of salary, profit, or beneficial personal use of the property may be taxed...”
F. Morse Hubbard, Treasury Department Legislative Draftsman. House Congressional Record, March 27, 1943 page 2580
“The income tax is, therefore, not a tax on income as such. It is an excise tax with respect to certain activities and privileges which is measured by reference to the income which they produce. The income is not the subject of the tax: it is the basis for determining the amount of tax.”
John R. Luckey, Legislative Attorney with the Library of Congress, “Frequently Asked Questions Concerning Federal Income Tax” (C.R.S. Report for Congress 92-303A (1992))
“When a court refers to an income tax as being in the nature of an excise, it is merely stating that the tax is not the property itself, but rather it is a fee for the privilege of receiving gain from the property. The tax is based upon the amount of the gain, not the value of the property.”
There’s NO need to parse, and be at the whim, of lawyer-speak when/if the 5th and 13th were followed in letter AND spirit.
Pretty simple English in “...property shall not be taken...” and “Neither slavery nor involuntary servitude...shall exist within the United States...”.