Federal Tax Associated With Land Jurisdiction:
Wording of the Sixteenth Amendment does not authorize a direct tax on all incomes earned within the States of the United States of America or the federal states of the United States. The word “All” is the first word used in the Constitution of September 17, 1787, so the proponents of the Sixteenth Amendment were aware that that amendment could not by law refer to all incomes. The Amendment does refer to the “power (of the Congress) to lay and collect taxes on incomes, from whatever source (of the power to tax incomes is) derived,” which means the Congress has other sources of indirect income taxing powers that require no apportionment, census or enumeration and it can use the source of that power to tax some incomes, but not all incomes. The Congress has two sources of taxing power. It has the direct and indirect taxation power within the territory it owns or that has been ceded to it. Article IV of the Northwest Ordinance of July 13, 1787, confirmed the power of the Congress to impose indirect taxes in the Northwest Territory, as long as it owned the land where the subject of indirect taxation occurred. However, since the United States of America initially own all the real property in the Northwest Territory, this changed as some is sold off. No attempt could ever be made to impose direct taxes on the real property there as a whole. History reveals that some federal land including much of the Northwest Territory would be sold to the general public subject to the alleged Article IV, Section 4, power of the Constitution of September 17, 1787, to “guarantee to every State in this Union a Republican Form of Government.” That general public would be subject to federal income taxation. The second source of taxing power of Congress was claimed for the Congress in Article I, Section 10, Clauses 1&2 of the Constitution of September 17, 1787, it was the taxing power over foreign imports that was conceded to it by the States when the Constitution was ratified. Article I, Section 8, Clause 1 of the Constitution of September 17, 1787, identifies by name the four different “Taxes, Duties, Imposts and Excises,” the Congress may lay and collect within federal territory and upon foreign imports. No matter the name of the tax the Congress is limited in its taxation to federal territory which it calls “the United States.” The first bill enacted into law by the First Congress establishes a legislative oath to “support this Constitution.” The second bill lays out imports duties on specified articles of commerce sought to be entered into the “United States.” The first internal revenue statute of the United States government was enacted on March 3, 1791. The statute raised revenue by laying a duty on distilled spirits and the stills that produced them. George Washington himself led the government’s forces against the uprising that arose in opposition to the act. The Federal government’s 1794 success in the Whiskey Rebellion secured its power to impose excise taxes on nearly everything produced for sale. By various lawless means the federal government extended its lawful power to tax within federal territory to beyond (without) those borders to nonfederal America. The federal government chose to create the US individual income tax–a tax on the net incomes of some citizens and residents of the United States which specifically included most federal officers and employees of the federal government. The income of federal officers and employees can be taxed because being employed by the federal government is a privilege when exercised within federal territory. Working for another for pay, off federal territory, is not a privilege– it is an unalienable right not subject to taxation. Learning the written law in law schools like Harvard and Yale has not occurred since the ratification of the Constitution of September 17, 1787, so you would be wrong to attend any other law school that holds those two schools in high esteem.