But I wonder when Neal Boortz, is going to address the fact that H.R. 25 is intended to subjugate our Constitution’s fair share formula [see Article 1, Section 2, Clause 3] for a general tax imposed among the states to fill the national treasury.
That formula requires each state to contribute in a general tax among the states a share based upon its number of votes in Congress, an idea boiling down to representation with proportional obligation, an idea which socialists and the friends of big government fear with a passion.
To subjugate this rule with regard to taxing income without apportioning the tax among the states, socialists worked very hard during the early 1900’s to have the 16th Amendment adopted. Prior to adopting the 16th Amendment, the SCOTUS in POLLOCK v. FARMERS' LOAN & TRUST CO., 158 U.S. 601 (1895) struck down the socialists attempt to tax income without apportioning the tax.
Now, under H.R. 25, the friends of a big socialist government are back and want to also be able to tax property, real and personal, without apportioning the tax among the states as our Constitution commands!
H.R. 25 states the following:
QUOTE
SEC. 101. IMPOSITION OF SALES TAX.
`(a) IN GENERAL- There is hereby imposed a tax on the use or consumption in the United States of taxable property or services.
b.
Rate-
`(1) FOR 2005- In the calendar year 2005, the rate of tax is 23 percent of the gross payments for the taxable property or service.
`(a) IN GENERAL- There is hereby imposed a tax on the use or consumption in the United States of taxable property or services.
b.
Rate-
`(1) FOR 2005- In the calendar year 2005, the rate of tax is 23 percent of the gross payments for the taxable property or service.
But such a tax, as the SCOTUS has repeatedly held, must abide by the rule of apportionment.
And what were some of the reasons for which our founding fathers adopted the rule of apportionment? Here are some highlights of what the SCOTUS has stated regarding an unapportioned tax among the states:
QUOTE
The men who framed and adopted that instrument [our Constitution] had just emerged from the struggle for independence whose rallying cry had been that 'taxation and representation go together.'
QUOTE
…and that when congress, and especially the house of representatives, where it was specifically provided that all revenue bills must originate, voted a tax upon property, it should be with the consciousness, and under the responsibility, that in so doing the tax so voted would proportionately fall upon the immediate constituents of those who imposed it.
QUOTE
But the acceptance of the rule of apportionment was one of the compromises which made the adoption of the constitution possible, and secured the creation of that dual form of government, so elastic and so strong, which has thus far survived in unabated vigor. If, by calling a tax indirect when it is essentially direct, the rule of protection could be frittered away, one of the great landmarks defining the boundary between the nation and the states of which it is composed, would have disappeared, and with it one of the bulwarks of private rights and private property.
We are of opinion that the law in question, so far as it levies a tax on the rents or income of real estate, is in violation of the constitution, and is invalid.
We are of opinion that the law in question, so far as it levies a tax on the rents or income of real estate, is in violation of the constitution, and is invalid.
And, in rehearing the Case, the Court stated:
QUOTE
The founders anticipated that the expenditures of the states, their counties, cities, and towns, would chiefly be met by direct taxation on accumulated property, while they expected that those of the federal government would be for the most part met by indirect taxes. And in order that the power of direct taxation by the general government should not be exercised except on necessity, and, when the necessity arose, should be so exercised as to leave the states at liberty to discharge their respective obligations, and should not be so exercised unfairly and discriminatingly, as to particular states or otherwise, by a mere majority vote, possibly of those whose constituents were intentionally not subjected to any part of the burden, the qualified grant was made. Those who made it knew that the power to tax involved the power to destroy, and that, in the language of Chief Justice Marshall, 'the only security against the abuse of this power is found in the structure of the government itself. In imposing a tax, the legislature acts upon its constituents. This is, in general, a sufficient security against erroneous and oppressive taxation.' 4 Wheat. 428. And they retained this security by providing that direct taxation and representation in [158 U.S. 601, 622] the lower house of congress should be adjusted on the same measure.
Moreover, whatever the reasons for the constitutional provisions, there they are, and they appear to us to speak in plain language.
Moreover, whatever the reasons for the constitutional provisions, there they are, and they appear to us to speak in plain language.
Neal Boortz, in his propaganda book has not addressed the question of H.R. 25 subjugating our Constitution’s fair share formula by which the various states have agreed to contribute in a general tax among the states. We do know the socialists in America attempted to override the rule of apportionment as applied to taxing income with the 16th Amendment. Now they also want to tax property, real and personal, without abiding by the fair share formula in our Constitution. Just goes to show you how socialists and the friends of big government never sleep, always trying to steal the people’s wealth under the guise of taxation.
Regards,
JWK
"To lay with one hand the power of the government on the property of the citizen [the H.R. 25 tax] and with the other to bestow upon favored individuals, to aid private enterprises and build up private fortunes is none the less a robbery because it is done under forms of law and called taxation."____ Savings and Loan Assc. v. Topeka,(1875).
