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February 25, 2005
The 16th Amendment
On this date in 1913 Secretary of State Philander Knox declared the 16th Amendment to the US Constitution - which authorizes income taxes in their present form - as law. Knox had received responses from 42 states, 38 of which were positive, but there is still considerable dispute over just how many states actually voted to ratify it. The most famous advocate of those who challenge its legitimacy is Bill Benson, whose book and website is appropriately titled "The Law That Never Was." Benson does not pay federal income taxes, and spent considerable time in jail for it. But no matter how much opponents such as Benson protest, the Amendment remains the law of the land. And on that note ITA would like to remind readers that tax time is quickly approaching.
Posted by Joshua Claybourn at February 25, 2005 09:20 AM
Say, why don't we use cool names like "Philander" any more? Or "Ulysses" or "Beauregard"? Or all the great women's names after virtues like "Patience" or "Constance"?
I don't generally pine for times like the Gilded Age or Edwardian England, but they did have neat names back then.
Posted by: philosopher at February 25, 2005 10:43 AM | permalink
Here is a wonderful FAQ that basically destroys the arguments of most tax protesters.
It deals with the ratification argument specifically.
Posted by: Nick Blesch at February 25, 2005 11:25 AM | permalink
While I am not one that falls into Benson's camp or other tax protesters, I'm not convinced that page "destroys" his argument. In fact it completely misses or ignores many of his central ones. Benson's argument does not rest on defects of spelling, capitalization, and punctuation, although he does note those problems as well.
Posted by: Joshua Claybourn at February 25, 2005 11:31 AM | permalink
In a more perfect world the flags would be flying at half-mast or less this day.
Posted by: Anonymous at February 25, 2005 12:19 PM | permalink
Good post. Too late now to make corrections.
What about "deductions"? How long have they been around? I don't have the energy to look it up, and besides, it would - again - make no difference. The recent flap over FICA taxes points to an obvious reality that is not discussed openly...
Any revenue collected for FICA purposes not used for that purpose is de facto an INCOME tax. As such it should be subject to some kind of deduction, but...
Of course when accounting prestidigitation is the work of Congress it's okay. Only when corporations or individuals do likewise is any law being violated.
Posted by: John Ballard at February 25, 2005 05:52 PM | permalink