AtlasShrieked
Member
- Jun 12, 2008
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so you have an argument with the wikipedia account of things? I'd love to hear it backed up with evidence. then I'd post it at wikipedia.AtlasShrieked posted:
And that wasn't what was written in Brushaber at all. Mr. Brushaber was a stockholder in the Union Pacific Railroad Company, and he filed the lawsuit to try to stop the company from paying the new "income tax" because if they did his dividends would be reduced.
The Solicitor General for the government, in an amicus curiae brief, had made the argument: "The Sixteenth Amendment removed the restriction of apportionment as to such income taxes as before were subject thereto." The Court, in their opinion, in which there was no dissent, and noting this "confusion", declared this to be an "erroneous assumption" on the part of the government, and "wholly without foundation". The Court declared that "it was settled that the provisions of the Sixteenth Amendment conferred no new power of taxation"; and that the amendment simply prohibited the income tax from being taken from the category of indirect taxation, and being placed into the category of a direct tax.
It was also explained that the Congress of the United States had no intention of destroying the two great classes of taxation by the wording of the Sixteenth Amendment, but placed an income tax into the category of taxation in which it inherently belonged; the indirect class, or excise, and because the tax is not apportioned, nor subject to the census or enumeration, it is an excise tax, a tax upon the exercise of privileges, such taxes not being subject to the condition of apportionment to the States.
Will the subterfuge and deceit never end...