#1: no. That's income, and it needs no apportionment or consideration of source.david wrote:Maybe we're looking down the same pipe, just from different ends, and can't agree with what we see.
1] Are we agreed that rents and royalties from property must be apportioned according to census? (direct)
2] Are we agreed that the residue that sticks to our fingers from the flow of property through our hands as we pursue our businesses can be taxes uniformly, according to each privilege or occupation? (indirect)
3] Are we agreed that you are saying the 16th Amnd. allowed for a 3rd form of tax, neither direct nor indirect?
Just a simple yes or no for each would be appreciated for the moment.
Thanks, David
#2: I don't know what you're talking about, and perhaps neither do you; but if the "residue" fits the definition of income, then see #1 above.
#3: no. You are obsessed with the direct/indirect issue; but worrying about whether it's a direct or indirect tax is a waste of time. The 16th Amendment removed the apportionment and source requirements from the laws concerning taxation of income.