[from: Inhabitant of the Conquered Land,
posted on the Reforum network, May, 1999]
There is no direct tax authorized, nor collected by the United States
this day on May 5th., 1999.
All taxes collected within the United States, or its nul tiel
instrumentalities, this State, are excise, imposts and/or duties.
The Congressional Administrative Tribunal established on September
24, 1789, has faithfully supported all the rules, regulations and
ordinances with regards to Internal Revenue collections. Why, simple,
the Congress has always had the authority as constituted in Article I,
section 8 to impose and collect revenues to cover the expenses of the
The Sixteenth Amendment did not confer any new authority for the
Congress of the United States. The Sixteenth Amendment reaffirmed
CongressÆs pendent authority for securing payment of debts and
expenses of the United States by the imposition of impost, excises,
The Judiciary Act of September 23, 1789, (part)
First Congress Sess.I., chapter 20, 1798, page 73
Chap. XX, an Act to establish the Judicial Courts of the United
SECTION 1. Be it enacted by the Senate and House of Representatives
of the United States of America in Congress assembled, that the
supreme court of the United States shall consist of chief justice and
five associates justices, (b) any four of whom shall be a quorum, and
shall hold annually at the seat of government two sessions, the one
commencing the first Monday of February , and the other the first
Monday of August, of their commissions, or when the commissions of two
or more of them bear date on the same day, according to their
The Congress of the United States established a Legislative Tribunal
constituted pursuant to its delineated powers. It chose to name this
tribunal the supreme court of the United States.
Article I, section 8, clause 9:
To constitute Tribunals inferior to the supreme Court;
The Congress of the United States administers its federal district,
territory and other possessions under it own rules, regulations, and
Article I, section 8, clause 17:
To exercise exclusive Legislation in all Cases whatsoever, over such
District (not exceeding ten Miles square) as may, by Cession of
particular States, and the Acceptance of Congress, become the Seat of
the Government of the United States, and to exercise like Authority
over all Places purchased by the Consent of the Legislature of the
State in which the Same shall be, for the Erection of Forts,
Magazines, Arsenals, dock-Yards, and other needful Buildings;--And
What ever the Congress of the United States, charters, creates,
licenses, or Finances, falls within its singular jurisdiction which is
administered by its own Legislative Tribunals.
Article IV, section 3, clause 2:
The Congress shall have Power to dispose of and make all needful
Rules and Regulations respecting the Territory or other Property
belonging to the United States; and nothing in this Constitution shall
be so construed as to Prejudice any Claims of the United States, or of
any particular State.
There is not an Article III Section I one supreme Court of the United
States. A jury of peers would constitute this court under the common
law. This one supreme Court simply has never been convened.
Article. III. Section. 1.
The judicial Power of the United States, shall be vested in one
supreme Court, and in such inferior Courts as the Congress may from
time to time ordain and establish. The Judges, both of the supreme and
inferior Courts, shall hold their Offices during good Behavior, and
shall, at stated Times, receive for their Services, a Compensation,
which shall not be diminished during their Continuance in Office.
The Congress of the United States established a legislative tribunal
on September 24, 1789, to adjudicates itÆs statutory acts. Once
such act of Congress was the Tariff Act of October 3, 1913. A Tariff
is levied upon goods, and services that enter or leave the United
Brushaber v. Union Pacific Railway Co. decision was a summary
judgment issued by the court on January 24, 1916. Brushaber was the
Resident Agent on behalf of non resident aliens whose source of income
was derived from the Union Pacific Railway a Congressionally charted
corporation within the United States.
The dicta of the Court was that Brushaber was the responsible
withholding agent. Under Statuette he was responsible to withhold the
proper percentum as required in Section II, section A of the Tariff
Act of October 3, 1913.
The Tariff Act of October 3, 1913 opened the door for the taxing of
incomes from all sources derived within the United States.
One per cent levied on set Incomes of citizens
A. Subdivision 1. That there shall be levied, assessed, collected and
paid annually upon the entire net income arising or accruing from all
sources in the preceding calender year to ever citizen of the United
States, whether residing at home or abroad, and to every person
residing in the United States, though not a citizen thereof, a tax of
1 per centum per annum upon such income, except as hereinafter
provided; and a like tax shall be assessed levied, collected, and paid
annually upon the entire net income from all property owned and of
every business, trade, or profession carried on in the United States
by persons residing elsewhere.
The 53 rd, Statute at Large Volume I, known as the 1939 Internal
Revenue Code, was the Codification of the all existing statutes on the
collection of internal revenue.
The current code, USC Title 26, is the codification of the revision
of the 1939 Code, known as the Internal Revenue Code of 1954, volume
68A. This code has nothing to do with direct taxation. Title 26, of
the United States Code is the algebraic word game for the
administration and collection of all internal revenues within and
without the United States.
The Last Direct tax imposed upon the States party to the Union under
the Constitution of the United States for the United States of America
by the Congress of the United States was passed by the 37th Congress
,Session I, Chapter 45, page 292 on August 5th, 1861.
There were a number of States south of the Mason Dixon that simply
refused to collect this Direct Tax that year. It took the Lincoln
Administration four long years to settle this issue of collections.