Citations

Case Law

"The power of taxation, which is expressly granted, is plenary, and is limited only by the requirement that it shall be exercised uniformly throughout the United States." ** ¹

... natural rights, so called, are as much subject to taxation as rights of less importance. An excise is not limited to vocations or activities that may be prohibited altogether. It is not limited to those that are the outcome of a franchise. It extends to vocations or activities pursued as of common right. Steward Machine Co. v. Davis, 301 U.S. 548 (1937)

Title VIII lays another excise upon employers in addition to the one imposed by Title IX (though with different exemptions). It lays a special income tax upon employees to be deducted from their wages and paid by the employers. Helvering v. Davis, 301 U.S. 619 (1937)

In Eisner v. Macomber, 252 U.S. 189 (1920), In Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926), In United States v. Whitridge, 231 U.S. 144 (1913), In United States v. Constantine, 296 U.S. 287 (1935), In Graves v. New York ex rel. O'Keefe, 306 U.S. 466 (1939), In Helvering v. Davis, 301 U.S. 619 (1937), In Helvering v. St. Louis Union Trust Co., 296 U.S. 39 (1935), In Helvering v. Independent Life Ins. Co., 292 U.S. 371 (1934), In Helvering v. Clifford, 309 U.S. 331 (1940), In Helvering v. Horst, 311 U.S. 112 (1940), In Helvering v. Eubank, 311 U.S. 122 (1940), In Helvering v. Hammel, 311 U.S. 504 (1941), In Helvering v. Stockholms Enskilda Bank, 293 U.S. 84 (1934), In Helvering v. Bruun, 309 U.S. 461 (1940), In Helvering v. Gowran, 302 U.S. 238 (1937), In Helvering v. Wilshire Oil Co., 308 U.S. 90 (1939), In Helvering v. Safe Deposit & Trust Co., 316 U.S. 56 (1942), National Federation of Independent Business v. Sebelius, 567 U.S. 519, 570–571 (2012)

Sec. 86. And be it further enacted, That on and after the first day of August, eighteen hundred and sixty-two, there shall be levied, collected, and paid on all salaries of officers, or payments to persons in the civil, military, naval, or other employment or service of the United States, including senators and representatives and delegates in Congress, when exceeding the rate of six hundred dollars per annum, a duty of three per centum on the excess above the said six hundred dollars; and it shall be the duty of all paymasters, and all disbursing officers, under the government of the United States, or in the employ thereof, when making any payments to officers and persons as aforesaid, or upon settling and adjusting the accounts of such officers and persons, to deduct and withhold the aforesaid duty of three per centum, and shall, at the same time, make a certificate stating the name of the officer or person from whom such deduction was made, and the amount thereof, which shall be transmitted to the office of the Commissioner of Internal Revenue, and entered as part of the internal duties; and the pay-roll, receipts, or account of officers or persons paying such duty, as aforesaid, shall be made to exhibit the fact of such payment. Revenue Act of 1862, section 86, 12 Stat. 432 (July 1, 1862) p 472.

SSA

TITLE VIII- TAXES WITH RESPECT TO EMPLOYMENT: DEDUCTION OF TAX FROM WAGES SEC. 802. (a) The tax imposed by section 801 shall be collected by the employer of the taxpayer by deducting the amount of the tax from the wages as and when paid. Every employer required so to deduct the tax is hereby made liable for the payment of such tax, and is hereby indemnified against the claims and demands of any person for the amount of any such payment made by such employer.

EXCISE TAX ON EMPLOYERS SEC. 804. In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to the following

26 U.S. Code § 3101 - Rate of tax

In each year from 2006 to 2012, at least two-thirds of all active corporations had no federal income tax liability. GOA: CORPORATE INCOME TAX NONPAYS

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Footnotes

1. South Carolina v. Baker, 485 U.S. 505, 523 (1988)

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2. National Federation of Independent Business v. Sebelius, 567 U.S. 519, 132 S. Ct. 2566, 183 L. Ed. 2d 450, 2012 U.S. LEXIS 4876, SCDB 2011-077 (2012)

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3. Peck & Co. v. Lowe, 247 U.S. 165 (1918)

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4. Pollock v. Farmers' Loan & Trust Company, 158 U.S. 601 (1895)

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5. Learn more about Fumadocs

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6. Learn more about Fumadocs

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7. Learn more about Fumadocs

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8. Central Illinois Pub. Svc. Co. v. United States, 435 U.S. 21 (1978)

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9. Attorney General v. Reed, 10 App.Cas. 141, 144

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10. Steward Machine Co. v. Davis, 301 U.S. 548 (1937)

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11. Stratton's Independence, Ltd. v. Howbert, 231 U.S. 399 (1913)

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12. Revenue Act of 1862, section 86, 12 Stat. 432 (July 1, 1862)

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13. Revenue Act of August 5, 1861, Chap. XLV, 12 Stat. 292

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14. Spreckels Sugar Refining Co. v. McClain, 192 U.S. 397 (1904)

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15. U.S. Federal Government Revenues: 1790 to the Present: Congressional Research Reports

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16. Current Tax Payment Act of 1943, Pub. L. 68, Ch. 120, 57 Stat. 126 (June 9, 1943)

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17. Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796)

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18. Learn more about

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19. National Federation of Independent Business v. Sebelius, 567 U.S. 519, 570–571 (2012)

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20. Moore v. US., 602 U.S. 572 (2024)

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21. Gov Morris, Direct Tax, Const. Conv. Madison #12

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22. 2% of pop paid in 1916

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23. Corporate Income Tax Act of 1909

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24. Hylton v. United States, 3 Dall. 171, 3 U.S. 171, 1 L. Ed. 556, SCDB 1796-004, 1796 U.S. LEXIS 397 (1796)

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