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To: RockyMtnMan

Further, it seems the 16th gives the fed precisely the power they needed to collect income taxes directly from citizens.

The National government has always had that authority as regards trades, occupations, professions and employments.

Springer v. United States(1880), 102 U.S. 586

  • "The central and controlling question in this case is whether the tax which was levied on the income, gains, and profits of the plaintiff in error, as set forth in the record, and by pretended virtue of the acts of Congress and parts of acts therein mentioned, is a direct tax."
  • "Our conclusions are, that direct taxes, within the meaning of the Constitution, are only capitation taxes, as expressed in that instrument, and taxes on real estate; and that the tax of which the plaintiff in error complains is within the category of an excise or duty."
  • "[W]henever the government has imposed a tax which it recognized as a direct tax, it has never been applied to any objects but real estate and slaves."
  • "If the laws here in question involved any wrong or unnecessary harshness, it was for Congress, or the people who make congresses, to see that the evil was corrected.
    The remedy does not lie with the judicial branch of the government."
  • Stanton v. Baltic Mining Co.(1916), 240 U.S. 103:

    The 16th merely make it clear that the National Government to lay collect taxes on the income from real and personal property to overcome the Pollock decision that rents, dividends and interest were attached to the property that produced them and could not be taxed against the owner thereof, it however did not prevent taxes from being laid on employmees nor fror being collected from payers of rents, wages etc.

    Pollock v. Farmers' Loan and Trust Company, 157 U.S. 429 (1895)

    POLLOCK v. FARMERS' LOAN & TRUST CO., 158 U.S. 601 (1895):


    45 posted on 11/23/2002 9:47:40 PM PST by ancient_geezer
    [ Post Reply | Private Reply | To 43 | View Replies ]


    To: ancient_geezer
    Mr. Justice WHITE, dissenting. 16. The injustice of the conclusion points to the error of adopting it. It takes invested wealth, and reads it into the constitution as a favored and protected class of property, which cannot be taxed without apportionment, while it leaves the occupation of the minister, the doctor, the professor, the lawyer, the inventor, the author, the merchant, the mechanic, and all other forms of industry upon which the prosperity of a people must depend, subject to taxation without that condition.

    I agree with this guy. A person sells their services to their employer. What's the difference between that and selling real estate. You may say that the person had to buy that property but, quite often, preparation for an occupation requires a good deal of investment as well.

    I will agree that a sales tax is an indirect tax but I can't see how the income tax can be an indirect tax. I guess the Congress wasn't real sure either because they included a fix in the sixteenth.

    53 posted on 11/24/2002 4:08:12 PM PST by al_possum39
    [ Post Reply | Private Reply | To 45 | View Replies ]

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