Posted by ' on October 01, 1998 at 22:20:59:
In Reply to: US Constitution: Analysis and Interpretation posted by Paul Andrew Mitchell, B.A., M.S. on October 01, 1998 at 21:13:13:
Very Good source!
Because of such endeavors the Court thus found it possible to sustain a corporate income tax as an excise ``measured by income'' on the privilege of doing business in corporate form.
The adoption of the Sixteenth Amendment, however, put an end to speculation whether the
Court, unaided by constitutional amendment, would persist along these lines of construction until it had reversed its holding in the Pollock
Indeed, in its initial appraisal of the Amendment it classified income taxes as being inherently ``indirect.'' ``
[T]he command of the amendment that all income taxes shall not be subject to apportionment by a consideration of the sources from which the taxed income may be derived, forbids the application to such taxes of the rule applied in the Pollock case by which alone such taxes were removed from the great class of excises, duties, and imports subject to the rule of uniformity and were placed under the other or direct class.''
``[T]he Sixteenth 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.
''\13\\10\Flint v. Stone Tracy Co., 220 U.S. 107 (1911).\11\Brushaber v. Union Pac. R.R., 240 U.S. 1 (1916); Stanton v. Baltic Mining Co., 240 U.S. 103 (1916); Tyee Realty Co. v. Anderson, 240
U.S. 115 (1916).\12\Brushaber v. Union Pac. R.R., 240 U.S. 1, 18-19 (1916).\13\Stanton v. Baltic Mining Co., 240 U.S. 103, 112 (1916).
The Sixteenth Amendment conferred no new power of taxation and no tax has or is being collected under The Sixteenth Amendment.
Conferred no new power!
Another Amendment with no new power!
See the Lieber Code for the power to tax.
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