IT
IS NOT A DIRECT TAX IN THE U.S.
THE STATUTES, UNDER THE ACTUAL LEGISLATION
OF THE UNDERWOOD –SIMMONS TARIFF ACT ENACTED IN 1913, LAY AN INCOME TAX:
TAX DIRECTLY as the Sovereign because the CONSTITUTION does not apply), and 3. ON A CITIZEN’S ACTIVITY IN A FOREIGN COUNTRY UNDER A TAX TREATY (Sec. 61, 1918)
OF THE UNDERWOOD –SIMMONS TARIFF ACT ENACTED IN 1913, LAY AN INCOME TAX:
1. ON FOREIGN ACTIVITY IN THE
FIFTY STATES,
2. ON ALL ACTIVITY IN THE TERRITORIES & POSSESSIONS (Where the federal
government MAY TAX DIRECTLY as the Sovereign because the CONSTITUTION does not apply), and 3. ON A CITIZEN’S ACTIVITY IN A FOREIGN COUNTRY UNDER A TAX TREATY (Sec. 61, 1918)
