I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
There is a set of loose ends that need to be tied up. On the one hand, we have a passage from the Brushaber case telling us that the 16th Amendment does NOT allow a direct - unapportioned tax. The case tells us that a Direct - Unapportioned tax;
This is followed by the Stanton case telling us the same thing, 16th Amendment does NOT allow a direct - unapportioned tax. The case tells us;
Two court cases tell us; no new powers of taxation; no direct - unapportioned tax. On the other hand we have the Eisner court telling us that somehow that rule is different for income.
The Eisner court has recognized the direct taxes must be apportioned rule, and appears to contradict it in the second half of the sentence... Until one reads the following portion of page 2580 of the House Congressional Record dated March 27, 1943.
The "income" tax is an "excise" ("privilege") tax. The privilege is getting a "return on investment". As an excise (privilege) tax, the activity is avoidable in one's everyday affairs of life. As such, this excise tax can NOT be a direct tax. This ties up yet another loose end. I stated; "In short and in essence, The Sixteenth Amendment acts strictly and solely upon the Supreme Court" based upon the following excerpt:
That principle was that a tax on a return on invested property was the same as a tax on the invested property itself. The Pollock court ruled that such a tax was direct. It was not, since it did not directly burden the property. The property does not diminish because of the taxation. Therefore such a tax would have properly fallen in the class of excise taxation.
Absolute and unavoidable demand means it is a tax that can not be legally ducked. A tax that has absolute and unavoidable demand is a Direct Tax - Subject to the rule of apportionment. A tax that can be ducked in one's everyday affairs of life with no loss of unalienable rights or enjoyments of such rights, would be an Excise (privilege) Tax - Subject to the rule of uniformity.