" the previous ruling (Brushaber, 240 US 1), it was settled that the provisions of the 16th Amendment conferred no new power of taxation but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of  INDIRECT  taxation to which it inherently belonged.."   Stanton v. Baltic Mining Co., 240 US 103 (1916)

You see, Article I, Section 2, Clause 3 of the Constitution says:


"Representatives and direct taxes shall be apportioned among the several states which may be included in this union, according to their respective numbers..."

And Article I, Section 9, Clause 4 says:

"No capitation or other direct tax shall be laid, UNLESS IN APPORTIONMENT to the Census or Enumeration herein before directed to be taken."

Finally, The 16th Amendment DOES NOT SAY that the income tax is to be DIRECT. It says:

"Congress shall have power to lay and collect taxes on income from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration."

The 16th Amendment says that the income tax is to be without apportionment, BUT IT DOES NOT SAY THAT THE TAX IS TO BE DIRECT.



The inferior, lower court judges have TREASONOUSLY added that ON THEIR OWN, IN DIRECT CONFLICT AND IN DIRECT CONTRADICTION WITH THE EXISTING PROVISIONS OF ARTICLE I REGARDING DIRECT TAXATION and in direct contradiction with, and in rebellion against the controlling Supreme Court decisions on the matter!.

It is erroneous to attempt to replace by interpretation, the written provisions of Article I with something not actually written in the 16th Amendment (or anywhere else in the Constitution for that matter).
Any judge that attempts to replace the controlling decisions, and the twice written provisions of Article I, with an interpretation of the 16th amendment that attempts to transform the non-apportioned income tax into an allegedly direct tax fails to uphold the written provisions of Article I of the Constitution, as he or she has sworn to do.

It is not a legitimate application of the law, to use one provision of the law to completely destroy another of equal stature and standing.


Article I, section 2, clause 3 EXPLICITLY PROHIBITS the government from acting as they do  – i.e.- to impose the income tax as though it were a direct tax that did not have to be apportioned.   Every judge that alleges the 16th Amendment authorizes a direct tax, despite the fact that the 16th amendment does not actually say that, despite the fact that the Supreme Court specifically rejected that reasoning, and despite the fact that Article I provisions prohibit that interpretation, commits at best, error, and at worst, treason and sedition, by ignoring and not upholding the actual written provisions of the Constitution as they have sworn to do, and attempting to replace them with his or her own personal (socialist communistic) interpretive opinions, not actually written in the Constitution.

These facts are confirmed by the Congressonal Research Service !.

Do The Courts Have Law Making Powers ?




Finally,  I believe there is an even more obvious violation of the Constitution that is occurring – or rather, being committed by the IRS and the Judiciary.  The 16th Amendment  states in part:


"Congress shall have power to lay and collect taxes on income….


Under the current tax system and IRS operation there is a clear violation of the separation of powers clause of the Constitution.  Specifically, the Constitution establishes three separate branches of the government, the Congressional, the Executive and the Judiciary.  Each branch is given specific powers and responsibilities within the Constitution, and NO branch may exercise the powers of the other two branches.  Briefly, Congress and the Executive cannot conduct trials – that is reserved to the Judiciary, the Judiciary and the Executive cannot enact Law – that is reserved to the Congress, and the Congress and the Judiciary cannot try to run the government on a day to day basis – that is reserved to the Executive.  Now each branch also has other specific powers given to it, but the above is a very brief outline of the system of checks and balances created by the Founding Fathers to try and ensure that our government would never become too heavy handed or oppressive by exercising too much power against the citizens in an arbitrary or capricious manner.


Now, the I.R.S. is part of the Treasury, which is a Cabinet level position.  And the “Cabinet” is part of the Executive Branch of the government – all appointed by the President.  So, because the I.R.S. is organized within the Treasury, it is formally a part of the Executive Branch of the government, NOT the Congressional branch.


Now, while it may seem completely normal for the Treasury (in the form of the I.R.S.) to collect tax (that must be deposited in the Treasury) – the income tax is explicitly ordered to be handled differently by the language of the authorizing (16th) Amendment, which says:


"CONGRESS shall have power to lay AND COLLECT


Congress must collect the income tax – not the executive branch of government !!!


Clearly, this Constitutional mandate is being ignored – it is not being followed.  Congress lays the tax, BUT the Executive, NOT THE CONGRESS, is collecting it – in clear violation of the specific language of the Amendment.  It is a clear and obvious VIOLATION of the Separation of Powers clause for the IRS to try and enforce the collection of the income tax.  


The reason why this is so important is because by allowing the Executive branch to do the dirty work (collection & enforcement), CONGRESS escapes their ultimate responsibility for the horrors of what the system has become.  You see – we could vote the entire Congress out of office in just two years if the American People realized that it is Congress and Congress alone that is responsible for the tyranny and criminality of the I.R.S.


By separating the two tasks (lay and collect) – NO ONE BECOMES RESPONSIBLE for the intrusions, thefts and travesties being committed by the I.R.S.  Congress says – we just pass the laws – we don’t enforce; and the Executive says – we don’t make the law, we just enforce what we think it says.  Each points the finger at the other (how convenient) and ultimately no one in the government is held responsible or accountable for the criminal trespasses committed against the citizens by the “system” in the name of tax.


Passage of the 16th Amendment (income tax) was very controversial and accountability to the American People, for both the level of taxation imposed, and the nature and tactics of the collection and enforcement operations was considered.  Since Congress makes the law – they were tasked with the ENTIRE OPERATION of the income tax system, laying and collection – NOT JUST LAYING THE TAX.  That way, it was felt, that if things got out of hand, the People could vote the collective Congress out of  office in just two years and elect new candidates that had promised to change the (what had become over time) now oppressive tax collection operations.


By being allowed to un-constitutionally separate themselves from the collection operation, Congress has been illegally allowed to escape its ultimate responsibility (and total accountability) for the crimes being committed against the American People in the name of tax, in the form of the unlawful and tyrannical acts of the I.R.S. Meanwhile, they (Congress) spend all their time raising (taking) money from the corporations to get re-elected, too busy to care or help the average Citizens they are supposed to represent, who are caught in the bureaucratic, computerized, nightmarish misapplication of the law that the IRS calls tax collection.


And, surprise, surprise, the Judiciary does absolutely nothing to uphold the Constitutional requirement that Congress, NOT THE EXECUTIVE branch of the government, conduct and manage these tax collection activities



Last Update: 02/26/07
Web Author: The Disciples of Truth
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