William J. Benson, Sui Juris
c/o USPS Post Office Box 550
South Holland, Illinois
(312) 596-3142


                 AFFIDAVIT OF WILLIAM J. BENSON


ILLINOIS STATE/REPUBLIC  )
                         )           Subscribed, Sworn and Sealed
COUNTY OF COOK           )


     I, WILLIAM  J. BENSON,  being a Sovereign Free Man, of sound
mind and body, do affirm as follows:

     1.   I am  a former  security and fraud investigator for the
Criminal Investigation  Division of  the Illinois  Department  of
Revenue, State of Illinois.

     2.   During the  year 1984,  I travelled  to the Capitols of
the forty-eight  (48) States  which constituted the United States
of America during the year 1913.

     3.   I obtained certified copies of the legislative journals
in each  of these Union States concerning the ratification of the
so-called 16th Amendment.

     4.   I obtained  certified copies  of records  maintained in
the  National   Archives  in  Washington,  D.C.,  concerning  the
ratification of the so-called 16th Amendment.

     5.   Altogether, I  have assembled  a total of approximately
17,000 certified  and notarized documents that are, in my trained
professional opinion,  relevant and  material to the ratification
of the so-called 16th Amendment.

     6.   In the year 1985, with a co-author by the name of M. J.
"Red" Beckman,  of Billings, Montana, I co-authored and published
a book  entitled The  Law That  Never Was, Volume One, a 366-page
book which  documents the  most important findings of my research
and travels to the 48 States which existed in the year 1913.

     7.   In the  year 1986,  I authored  and published  a second
book entitled The Law That Never Was, Volume Two, a 382-page book
which documents  the reactions  which I witnessed to the findings
in Volume One.

     8.   I attach  The Law  That Never Was, Volumes One and Two;
I incorporate  them and  make  them  an  explicit  part  of  this
Affidavit, by reference (see Exhibits D-1 and D-2).


                 Affidavit of William J. Benson:
                          Page 1 of 4


     9.   I am  also the co-author of a 33-page pamphlet entitled
Ratification of  the Income  Tax  Amendment:    Has  the  Federal
Government Defrauded the American People?  A Response to the Ripy
Report (see Exhibit S).  This pamphlet was published on September
16, 1986.   I  am the  co-author of  this pamphlet with Andrew B.
Spiegel, Juris  Doctor and  practicing attorney,  specializing in
civil and criminal tax litigation and human rights.

     10.  This pamphlet  is faithfully reproduced on pages 153 to
172 of  the book  entitled 16th  Amendment Reliance  Package (see
Exhibit V).   I also attach an original copy of this pamphlet and
make it  an explicit  part of  this Affidavit,  by reference (see
Exhibit S).

     11.  In November  of the  year 1986,  at my  own expense,  I
mailed copies  of Volumes  One and Two to every Representative in
the House  of Representatives, and to every Senator in the United
States Senate.   Barbara Boxer was a recipient of Volumes One and
Two at  that time.   (See page 149 of the 16th Amendment Reliance
Package, Exhibit  V.)   Volumes One and Two were also sent to the
Attorney General  of the  United States,  to the Chief Justice of
the Supreme  Court of  the United States, and to many, if not all
the U.S.  Attorneys, State Governors, and State Attorneys General
throughout the country.  I also sent Volumes One and Two to 1,158
Federal Court and Bankruptcy Court Judges throughout the country.
Exhibit T  is a  partial listing  of the  mailing  list  of  U.S.
Representatives which  I used  in 1986,  whereon Barbara  Boxer's
name appears  as a Representative of the State of California.  As
such, Barbara  Boxer was the recipient of Volumes One and Two and
also the 33-page pamphlet entitled Ratification of the Income Tax
Amendment:   Has the  Federal Government  Defrauded the  American
People?  A Response to the Ripy Report (see Exhibit S).

     12.  In March  of the  year 1992,  I also  published a third
book entitled You Can Rely On The Law That Never Was , a 254-page
book which  also contains  selections and  key excerpts  from the
Trial and Post-Trial Motions of William J. Benson, and which book
I incorporate  and make  an explicit  part of  this Affidavit, by
reference (see Exhibit U).

     13.  My letter of November 1986 to all member of Congress is
reproduced on  pages 149  and 159  of a fourth book entitled 16th
Amendment Reliance  Package, a  224-page book which I co-authored
in May  of the year 1992 and which book I incorporate and make an
explicit part of this Affidavit, by reference (see Exhibit V).

     14.  In April  of 1987,  I sent  a follow-up  letter to  all
members of  Congress.  This letter is reproduced on pages 145 and
146 of the 16th Amendment Reliance Package (see Exhibit V).


                 Affidavit of William J. Benson:
                          Page 2 of 4


     15.  On page 41 of the book entitled 16th Amendment Reliance
Package (see Exhibit V), there is reproduced a key excerpt from a
criminal trial  in the  United  States  District  Court  for  the
Northern District  of Illinois,  Eastern Division,  during  which
trial the Judge and Prosecutor had the following interchange:

     MR. STONE:   [W]ell,  the Sixteenth  Amendment issue  wasn't
     adjudicated  in  this  case,  because  it  wasn't  a  proper
     defense.   It had  nothing whatsoever  to do  with why taxes
     weren't paid  in 1980  and 1981.   Mr.  Benson  by  his  own
     testimony --  his remarks  again today  -- said his research
     began in  1984 and  he wrote  his book  in 1985, and even he
     says if  you can  believe him,  he went into it with an open
     mind.  He couldn't possibly have been guided by his views on
     the Sixteenth Amendment back in 1980 and '81.

     THE COURT:   But  that's not the point.  The point is if his
     entire thesis is correct, there was no law to violate.


        [see Exhibit V: 16th Amendment Reliance Package, page 41]


Further this Affiant sayeth not.


Subscribed, sealed and affirmed to this __________________ day of

_________________________________, 1992 Anno Domini.


I now  affix my  own signature  to all  of the above affirmations
with explicit reservation of all my rights and without prejudice:



_________________________________________________________________
William J. Benson                                 Date


                 Affidavit of William J. Benson:
                          Page 3 of 4


Acknowledgement


ILLINOIS STATE/REPUBLIC  )
                         )           Subscribed, Sworn and Sealed
COUNTY OF COOK           )


     On this _________ day of ____________________________, 1992,
William J.  Benson did  personally appear before me, and is known
to be  the one  described in,  and who  executed,  the  foregoing
instrument, and  acknowledged that  he executed  the same  as his
free act  and deed  as a  Sovereign Free  Man in this above named
said State  of the  Union.   Purpose  of  notary  public  is  for
identification  only  and  not  for  entrance  into  any  foreign
jurisdiction.


                              ___________________________________
                              Notary Public


                 Affidavit of William J. Benson:
                          Page 4 of 4


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People v. Boxer : Superior Court