Revenue Taxable Activities,
what is this all about?
"The income tax is, therefore, not a tax on income as such. It is an
excise tax with respect to certain activities and privileges which is
measured by reference to the income which they produce. The income is
not the subject of the tax: it is the basis for determining the amount
of tax."
House Congressional Record, 3-27-43, page 2580.
Excises are "taxes laid upon the manufacture, sale or consumption of
commodities within a country,upon licenses to pursue certain
occupations,and upon corporate privileges."
Cooley, Const. Lim., 7th ed., 680
Flint v. Stone Tracy Co., 220 U.S. 107, at 151 (1911).
"The revenue laws are a code or system in regulation of tax assessment
and collection.They relate to taxpayers, and not to nontaxpayers.
The latter are without their scope. No procedure is prescribed for
nontaxpayers, and no attempt is made to annul any of their rights and
remedies in due course of law. With them Congress does not assume to
deal, and they are neither of the subject nor of the object of the
revenue laws.
Long v. Rasmussen, 281 F. 236, at 238 (1922).
Economy Plumbing and Heating v. U.S., 470 F. 2d 585, at 589 (1972).
"The contention that the Amendment treats a tax on income as a direct
tax...is...wholly without foundation....."
Brushaber v. Union Pacific R.R. Co., 240 U.S. 1, at page 18 (1916).
"A state may not impose a charge for the enjoyment of a right granted
by the Federal Constitution."
Murdock v. Pennsylvania, 319 U.S. 105, at page 113 (1943)
"The individual, unlike the corporation, cannot be taxed for the mere
privilege of existing. The corporation is an artificial entity which
owes its existence and charter powers to the state; but the
individual's rights to live and own property are natural rights for
the enjoyment of which an excise cannot be imposed."
Redfield v. Fisher, 292 P. 813, at 819 (1930).
"The liberty mentioned in that [14th] amendment means, not only the
right of the citizen to be free from the mere physical restraint of
his person, as by incarceration, but the term is deemed to embrace
the right of the citizen to be free in the enjoyment of all his
faculties; to be free to use them in all lawful ways; to live and
work where he will; to earn his livelihood by any lawful calling;
to pursue any livelihood or avocation, and for that purpose to enter
into all contracts which may be proper,necessary, and essential to his
carrying out to a successful conclusion the purposes above mentioned."
Allgeyer v. Lousiana, 165 U.S. 578, at 589 (1897).
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-----------------------------------------------------------------------Why should you want to know this?
Because, if you understand the basics, everything else falls right into place. When the basics are missing, even one
little piece, nothing else will make sence. So, as I get time I will post some of those basic things right here.
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Sandi
sandi7@usa.net
United States of America
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