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The issue of direct v. indirect taxes has been debated in Congress beginning not long after the constitutional ink had dried. From page 1898 of The Annals of Congress (the 4th Congress, 1797) Representative Williams from New York was recorded as reminding Congress of the Roman example of direct v. indirect taxation.

Taxes on labor, as currently collected by the IRS as an "income" tax, cannot be described as anything other than a direct tax.

Senator Norris Brown from Nebraska, the man who wrote the 16th Amendment, defined clearly what income was and what the income tax was intended to accomplish. Not once did Sen. Brown mention that Congress intended to pass an amendment that would grant the federal government a new power to directly tax the wages or salaries of working people.

 

CONSTITUTIONAL INCOME
Do You Have Any?

By Phil Hart

Phil Hart is currently serving in the Idaho State Legislature

Read this book to discover how our civil leaders have defrauded you and the rest of the hard working people of this great nation of their hard-earned wages. They have squandered the money on social programs that have fostered laziness and bred criminals -- all for the sake of political power. You need to read the rest of the story in my book.

"History, Mr. W. said, informed them of the annihilation of nations by means of direct taxation. He referred gentlemen to the situation of the Roman Empire in its innocence, and asked them whether they had any direct taxes? No. Indirect taxes and taxes upon the luxuries and spices from the Indies were their sources of revenue but, as soon as they changed their system to direct taxation, it operated to their ruin; their children were sold as slaves, and the Roman Empire fell from its splendor. Shall we then follow this system? He trusted not."

Constitutional Income, Morris Publishing:  By Phil Hart. Softcover. 438pgs.  $19.95 plus $6.00 for S/H.  For each additional book add $1.50 for S/H

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