•NOTE that
neither persons nor property are the subject of this Section 1 tax, but “TAXABLE
INCOME” is !
•NOTE that while there is a tax imposed on individuals, they are not identified.
•NOTE that this statute does not state how the tax is to be collected, or by
whom.
•NOTE that this statute does not say how the tax is to be paid, or by whom.
•NOTE that this statute does not say who is liable, or to be made liable, for the
payment of the tax.