THE FEDERAL IN-CRIME TAX
Simply Stated
Why Federal Income Tax is Unconstitutional and Unlawful
No Enumerated Power
There is no enumerated power in the Constitution granting the government power to tax income.
No Appearance of the word "income" in the Constitution
The word income does not appear in either the Constitution or in Madison’s and Farrand’s Notes of the Debates at the 1787 Constitutional Convention. Taxing income was not even a blip on the Framers’ radar.
Evidence that the Framers Never Granted the Government Power to Tax Income
It was never done until the exigency of the 1861 Civil Rebellion, when up to that year the government exercised all other taxing powers granted in the Constitution, as unconstitutional and unlawful that some of the Tax Acts were, such as the 1794 Carriage Tax Act.
Limitations of Government Power
Article 1, Section 8, Clause 1, lists the entirety of the government’s taxing power.
It includes power to lay and collect Taxes, Duties, Imposts, and Excises (inland duties on consumption). Read Hamilton’s Federalists Papers No.’s 12, 21, and 36 for evidence that Excises are imposed on consumption.
In the 17th century, it was well understood by the Framers that Excises (quite often referred to as inland duties) were imposed on articles of consumption.
Unconstitutional Federal Privilege
Hamilton, as Secretary of the Treasury, unconstitutionally converted the word “use” of articles not consumed into an Excise (the 1794 Carriage Tax Act above); thereby, adding a taxing power the Framers never granted based on “use.”
In effect, Hamilton unconstitutionally converted “use” into a federal privilege, subject to Excise.
Only Two Rules the Government’s Taxing Power Must Adhere To
One is the rule of apportionment among the several States, and the other is the rule of Uniformity.
The rule of Uniformity applies to Duties, Imposts, and Excises.
The rule of apportionment among the several States applies to Direct Taxes.
Therefore, by default, the word Taxes in Article 1, section 8, Clause 1, refers to Direct Taxes since the rule of Uniformity applies to only Duties, Imposts and Excises.
The Government Was Not Granted Taxing Power
Article 1, Section 2, Clause 3, and Article 1, Section 9, Clause 4, do not grant any taxing power to the government.
They are instructions as to the method of imposing Direct Taxes (Article 1, Section 2, Clause 3), and a Probation from imposing them otherwise (Article 1, Section 9, Clause 4).