| The furtherance of the personal income tax in | | | | inalienable fundamental right upon which a privilege |
| the United States has a lengthy - and some would | | | | tax cannot be imposed. This was set forth in |
| say shaky - history. The Founding Fathers included | | | | Murdoc v. Pennsylvania, 319 U.S. 105, at 113 which |
| explicit speech in the Constitution regarding the | | | | stated, "A State, or The Federal Government, |
| authority of the Federal Government to tax its | | | | may not impose a charge for the enjoyment of a |
| citizens. Specifically, Article 1; Section 2, Clause 3 | | | | Right granted by the Federal Constitution." |
| states: | | | | But, as a matter of course, the confirmation of |
| "Representations and direct taxes shall be | | | | the 16th Amendment was a direct result of the |
| apportioned among the several states which may | | | | Supreme Courts decision in Pollock v. Farmers |
| be included within this union, according to their | | | | Loan & Trust Co. in 1895. The Courts decision |
| respective numbers..." | | | | thwarted Congresses effort to tax income |
| The word apportioned becomes crucial in | | | | uniformly throughout the US. This decision was |
| discerning the original intent of the instruction. The | | | | based on Article 1; Sections 2 & 9 as stated |
| definition of apportionment means to distribute or | | | | above. Their rationale was that under these |
| allocate proportionally. Consequently, the Founding | | | | Articles, Congress could not impose a direct tax |
| Fathers directed a distribution corresponding to | | | | unless apportioned according to population and |
| their respective numbers or in other words it was | | | | supported by the census. Why the Court voted |
| based on the number of people in each state. | | | | this way this time is unclear since just fifteen |
| Then Article 1; Section 9, Clause 4 it states: | | | | years beforehand, the Justices had unanimously |
| "No Capitation, or other direct tax, shall be laid, | | | | affirmed the collection of similar taxes in order to |
| unless in proportion to the census or enumeration | | | | help fund the Civil War. |
| herein before directed to be taken." | | | | Consequently, in order to facilitate the power of |
| Again, we have to understand a Capitation Tax. | | | | the Congress to lay and collect taxes on incomes, |
| This type of tax is imposed upon a person at a | | | | the Constitution was amended to get the better |
| fixed rate, regardless of the taxpayers ability to | | | | of the language used in Article 1; Sections 2 & 9. |
| pay, occupation, assets, or income." | | | | The 16th Amendment to the Constitution states: |
| Much of the opposition to a graduated income tax | | | | "The Congress shall have power to lay and collect |
| contends that it is unconstitutional because an | | | | taxes on incomes, from whatever source |
| indirect tax cannot be required upon property and | | | | derived, without apportionment among the |
| that compensation for labor is property therefore | | | | several States, and without regard to any census |
| no indirect tax may be legally imposed. What is | | | | or enumeration. |
| more, they claim that the Right of Labor is an | | | | |