Since 1913, our Constitutional rights to life, liberty, and property have been abridged and diminished by the imposition on each of us of Federal income, payroll, and estate taxes. This is an unconstitutional Federal assumption of direct taxing authority.

THE PRINCIPLES

The Constitution, in Article I, Section 8, gives Congress the power: 

“To lay and collect Taxes, Duties, Imposts, and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States.” 

In Article I, Section 9, the original document made clear that: 

“No Capitation, or other direct Tax shall be laid, unless in Proportion to the Census of Enumeration herein before directed to be taken.” 

It is moreover established that: 

“No Tax or Duty shall be laid on Articles exported from any State.” 

THE PROBLEM

The Internal Revenue Service is the enforcement arm of the Federal government’s present unjust tax system. Citizens, both in groups and as individuals, have repeatedly sought responses from the IRS bureaucracy as to the basis for the agency’s tax policies and procedures. No answers have been forthcoming, although a responsible government must be answerable to the people and has a duty to those it is supposed to serve.

The Sixteenth Amendment does not provide authority for an unportioned direct tax. There is substantial evidence that the Sixteenth Amendment was never legally ratified. When elected, we will act to cease the collection of direct Federal personal income taxes. 

We are opposed to the flat-rate tax, national sales tax, and value-added tax proposals that are being promoted as an improvement to the current tax system. 

THE SOLUTION

We will propose legislation to abolish the Internal Revenue Service and will veto any authorization, appropriation, or continuing resolution that contains any funding whatsoever for that illicit and unconstitutional agency. 

THE STATE-RATE TAX PROPOSAL

To the degree that tariffs on foreign products, and excises, are insufficient to cover the legitimate Constitutional costs of the federal government, we will offer an apportioned “state-rate tax” in which the responsibility for covering the cost of unmet obligations will be divided among the several states in accordance with their proportion of the total population of the United States, excluding the District of Columbia. 

For example: If a state contains 10 percent of the nation’s citizens, it will be responsible for assuming payment of 10 percent of the annual deficit. The effect of this “state-rate tax” will be to encourage politicians to argue for less rather than more federal spending and less state spending as well. 

CORPORATE TAX

To the extent permitted by the Constitution, we believe that the taxation of corporations is an appropriate source of government revenue. 

The Supreme Court has defined “income” as a “gain or increase arising from corporate activity or privilege.” People are not corporations, and corporations need not be treated as “people” for the purposes of taxation.

EXCISE TAXES

We support the use of motor fuel excise taxes, at rates not in excess of those currently imposed, to be used exclusively for the erection, maintenance, and administration of Federal highways. These taxes should never be used for “demonstration projects”, mass transit or for other non-highway purposes. 

We support the use of excise taxes to curb the use of tax dollars for media advertising, and to provide so called “tax abatements”, “tax incentives” and “economic development grants,” which are pretexts to raid the public treasury and rob the workingman for the benefit of wealthy interests favored by the politicians.

THE CONSTITUTION PARTY COMMITTMENT

The Constitution Party intends to replace the current tax system of the U.S. government (including income taxes, payroll taxes, and estate taxes) with a tariff-based revenue system supplemented by excise taxes.

THE INCOME TAX AMENDMENT

There is substantial evidence that the Sixteenth Amendment was never legally ratified. When elected, we will act to cease the collection of direct Federal personal income taxes. 

We support ratification of the Liberty Amendment, which would repeal the Sixteenth Amendment and provide that “Congress shall not levy taxes on personal incomes, estates, and/or gifts.” 

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