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The Sixteenth Amendment to the Constitution of the United States was never
ratified by a majority of the sovereign States. This is the Amendment that allegedly entitled the Federal Agent (government) in the federal territory of Washington, D.C. and their private collection company, the IRS, to collect "income tax" as falsely declared to be ratified in February 1913. After
an exhaustive year long search of legislative records in 48 sovereign states
(Alaska & Hawaii were not admitted into the Union until after 1913), Bill
Benson wrote his fact findings in The Law That Never Was, Vols. 1 & 2. He
was able to unequivocally prove that the 16th Amendment was never
Constitutionally, properly, or legally ratified. The only record of the 16th Amendment having been confirmed was a
proclamation made by the Secretary of State Philander Knox on February 25, 1913,
wherein he simply declared it to be "in
effect", but never
stating it was lawfully ratified. Even
if the 16th Amendment were properly ratified, according to Article 1, Section 9
of the Constitution, it has always been unconstitutional for the U.S. Federal
Government to directly tax We the
People in their property, wages, salaries, or earnings. The judges of
the U.S. Supreme Court rejected any claims that the 16th Amendment changed the
constitutional limits on direct taxes in Brushaber v. Union Pacific R.R.
Co., 240 U.S. 1, when they ruled that it "created
no new power of taxation" and that it "did
not change the constitutional limitations which forbid any direct taxation of
individuals". Alleged defects in the ratification of the Income Tax Amendment According to the investigations of Bill Benson and others, the following defects were found in the ratification of the Income Tax Amendment by the 48 states then existing, three-fourths or 36 of which were needed to ratify it:
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