All categories - 28 July 2006

2006-07-28 13:47:59 · 24 answers · asked by tender-boy 2 in Singles & Dating

INCOME TAX

History and Purpose of the Amendment

The ratification of this Amendment was the direct consequence of the Court's decision in 1895 in Pollock v. Farmers' Loan & Trust Co., 1 whereby the attempt of Congress the previous year to tax incomes uniformly throughout the United States 2 was held by a divided court to be unconstitutional. A tax on incomes derived from property, 3 the Court declared, was a ''direct tax'' which Congress under the terms of Article I, Sec. 2, and Sec. 9, could impose only by the rule of apportionment according to population, although scarcely fifteen years prior the Justices had unanimously sustained 4 the collection of a similar tax during the Civil War, 5 the only other occasion preceding the Sixteenth Amendment in which Congress had ventured to utilize this method of raising revenue. 6


During the interim between the Pollock decision in 1895 and the ratification of the Sixteenth Amendment in 1913, the Court gave evidence of a greater awareness of the dangerous consequences to national solvency which that holding threatened, and partially circumvented the threat, either by taking refuge in redefinitions of ''direct tax'' or, and more especially, by emphasizing, virtually to the exclusion of the former, the history of excise taxation. Thus, in a series of cases, notably Nicol v. Ames, 7 Knowlton v. Moore, 8 and Patton v. Brady, 9 the Court held the following taxes to have been levied merely upon one of the ''incidents of ownership'' and hence to be excises: a tax which involved affixing revenue stamps to memoranda evidencing the sale of merchandise on commodity exchanges, an inheritance tax, and a war revenue tax upon tobacco on which the hitherto imposed excise tax had already been paid and which was held by the manufacturer for resale.


Because of such endeavors the Court thus found it possible to sustain a corporate income tax as an excise ''measured by income'' on the privilege of doing business in corporate form. 10 The adoption of the Sixteenth Amendment, however, put an end to speculation whether the Court, unaided by constitutional amendment, would persist along these lines of construction until it had reversed its holding in the Pollock case. Indeed, in its initial appraisal 11 of the Amendment it classified income taxes as being inherently ''indirect.'' ''[T]he command of the amendment that all income taxes shall not be subject to apportionment by a consideration of the sources from which the taxed income may be derived, forbids the application to such taxes of the rule applied in the Pollock case by which alone such taxes were removed from the great class of excises, duties, and imports subject to the rule of uniformity and were placed under the other or direct class.'' 12 ''[T]he Sixteenth Amendment conferred no new power of taxation but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged.'' 13

Footnotes

2006-07-28 13:47:45 · 6 answers · asked by littleoldlady 1 in Government

2006-07-28 13:47:45 · 10 answers · asked by Anonymous in Celebrities

I am working on (school project) connecting an access database to a frontpage generated website, so I used the ASPmaker software to generate the connection strings. I am not sure what to do next with the connection strings I have generated? I have all the pieces, but not sure how to put them all together? Help.

2006-07-28 13:47:44 · 1 answers · asked by Myra 4 in Programming & Design

This question is about Self Defense !!!

2006-07-28 13:47:40 · 8 answers · asked by ChiefNickNameadvancer 3 in Other - Society & Culture

2006-07-28 13:47:38 · 6 answers · asked by rodneycrater 3 in Other - Social Science

my gf wanted me to call her some cute nick names like cutes sweet name like snoopy or something i need help from everyone give me a list of very cute nick names as much you can think of

2006-07-28 13:47:32 · 9 answers · asked by Anonymous in Singles & Dating

This is no lie

2006-07-28 13:47:30 · 12 answers · asked by Why Not 3 in Current Events

I told my boss, "Imma go take a piss" and he said that he didn't like what I said and take the rest of the day off WITHOUT PAY! So can I sue for that day of work and maybe damages?

2006-07-28 13:47:29 · 12 answers · asked by SlapADog 4 in Law & Ethics

what do all these characters have in common besides all likeing to have fun with children? Why is it that all these characters have some place to take the children to have fun with them?
Peter Pan>Wonderland, He takes them away from their family and never wants them to return.. there is no bed, just a great big giant pile sleeping together..sounds like an orgy to me..
Micheal Jackson>Wonderland Estate, he takes their family there and never wants them to leave.. and lets the children sleep in his bed.
Santa Claus>North Pole, He comes down the chimmey to bring presents to all the children.. He sneaks in and out really fast.. Could it be the new "Liquid G" date rap Drug. he goes so fast that you don't even know he came. you get to sit on his lap and take pictures.. sounds like a trophy thing for him..
Easter Bunny> The nearby forest, He plays a game I bet you can't find my eggs.. he gives you presnts and like Santa you get a photo for free?
All interantional Children loving ADULT MEN!!!

2006-07-28 13:47:26 · 6 answers · asked by confused1979 1 in Family

if so, what have you found?

2006-07-28 13:47:21 · 27 answers · asked by Anonymous in Polls & Surveys

Sony color video camera model BVP-5 wiith a cannon lens J13 x 9b4 ies II sx12 I want to use it for broadcast quality DVD production

2006-07-28 13:47:18 · 3 answers · asked by dealer_stocks 2 in Camcorders

The other poster who uses that photograph is a Christian and has always posted intelligent, wise answers that are full of kindness. This new Julia is an imposter. I just don't want the original to have her good name sullied.

2006-07-28 13:47:15 · 12 answers · asked by Iamnotarobot (former believer) 6 in Religion & Spirituality

2006-07-28 13:47:09 · 5 answers · asked by playdude 1 in Cooking & Recipes

2006-07-28 13:47:02 · 13 answers · asked by Anonymous in Celebrities

2006-07-28 13:46:54 · 7 answers · asked by Cris 2 in Women's Health

Like who had the best chemistry and who were the sexiest couples? Mine are Antonio Banderas and Catherine Zeta-Jones in Mask of Zorro, Val Kilmer and Joanne Whalley in Willow, Keanu Reeves and Sandra Bullock in Speed, Leonardo DiCaprio and Kate Winslet in Titanic, Emmy Rossum and Gerard Butler in Phantom of the Opera, Nicole Kidman and Ewan McGregor in Moulin Rouge, Keira Knightley and Matthew McFadyen in Pride and Prejudice, etc.

2006-07-28 13:46:47 · 10 answers · asked by Anonymous in Movies

I love watching a good baseball or football game. My favorite teams are the Red Sox and the Patriots because I'm from New England. : ]

2006-07-28 13:46:37 · 30 answers · asked by Tammy ™ 4 in Polls & Surveys

sounds like a waste of time in my life... even if i do believe in justice, but why take me away from my life when there's plenty of people who would love to take my place.

2006-07-28 13:46:21 · 12 answers · asked by v1c1ousv1c 1 in Civic Participation

was 5,500 jet engines. What was the output for shift 1?

2006-07-28 13:46:17 · 9 answers · asked by Hiphopaction 2 in Mathematics

2006-07-28 13:46:14 · 5 answers · asked by ldwilson 1 in United States

Did God really write this crap? God sounds mysteriously like a sexist, primitive Middle Eastern man!....have any of you found the same similarities?

2006-07-28 13:46:05 · 14 answers · asked by Anonymous in Religion & Spirituality

2006-07-28 13:46:03 · 13 answers · asked by sling_blade1974 2 in Men's Health

2006-07-28 13:45:57 · 19 answers · asked by Dia 3 in Psychology

Like i said, what is your favourite band/s?

2006-07-28 13:45:48 · 41 answers · asked by Anonymous in Music

i have a new pup(10 months male,and a dog who is almost two(also a male)the older one has attacked it twice in the past two days.could it be becausethe younger one isnt fixed yet?and when i get him nuetered,how long should i wait to see if they can settle thier differences?I dont want to get so attatched to the little guy,then have to give him up.Is there someone out there who has,or is haing this problem????

2006-07-28 13:45:46 · 13 answers · asked by melinda h 1 in Dogs

Now really think about this!
How much money did you personally spend on food alone
in the last 6 months.
If I didn't have a 17yrs son I would have saved so much money.
At least a 1000 dollars no lie!

2006-07-28 13:45:33 · 14 answers · asked by soundlady 5 in Polls & Surveys

2006-07-28 13:45:25 · 22 answers · asked by IwishicoulddeleteYahooAnswers 2 in Horoscopes