!! History Commons Alert, Exciting News

Context of 'April 28, 1999: Republican Introduces Amendment to Repeal Income, Estate Taxes, Strengthen State Governments'

This is a scalable context timeline. It contains events related to the event April 28, 1999: Republican Introduces Amendment to Repeal Income, Estate Taxes, Strengthen State Governments. You can narrow or broaden the context of this timeline by adjusting the zoom level. The lower the scale, the more relevant the items on average will be, while the higher the scale, the less relevant the items, on average, will be.

Arthur Porth, a Wichita, Kansas, building contractor, files a claim in a Kansas court to recover his income tax payment of $151. Porth argues that the 16th Amendment is unconstitutional because it places the taxpayer in a position of involuntary servitude contrary to the 13th Amendment. The court rules against Porth, but the defeat does not stop him. For 16 years Porth continues battling the income tax requirement, finding new and inventive challenges to the practice. He claims that the 16th Amendment “put[s] Americans into economic bondage to the international bankers,” a claim that the Southern Poverty Law Center will call “a thinly veiled anti-Semitic reference to the supposed ‘international Jewish banking conspiracy.’” He also argues that because paper money is not backed by gold or silver, taxpayers are not obligated to pay their taxes because “Federal Reserve notes are not dollars.” In 1961, Porth files an income tax return that is blank except for a statement declaring that he is pleading the Fifth Amendment, essentially claiming that filling out a tax return violates his right of protection from self-incrimination, a scheme that quickly becomes popular among anti-tax protesters. Porth becomes an activist and garners something of a following among right-wing audiences, traveling around the country distributing tax protest literature that includes a book, A Manual for Those Who Think That They Must Pay an Income Tax. He even issues his own “arrest warrants” against “bureaucrats” whom, in his view, violate the Constitution. In 1967, Porth is convicted of a number of tax evasion charges, but, as the Anti-Defamation League will later write, “he had already become a grass-roots hero to the nascent tax protest movement.” His cause is championed by, among others, William Potter Gale, who will go on to found the racist, anti-government Posse Comitatus movement (see 1969). Gale uses the newsletter of his Ministry of Christ Church, a church espousing the racist and anti-Semitic theology of Christian Identity (see 1960s and After), to promote Porth and the early tax rebellion movement. Porth exhausts his appeals and goes to jail; though sentenced to five years’ imprisonment, he only serves 77 days. One of Porth’s most active followers is his lawyer, Jerome Daly, whose activism eventually leads to his disbarment (see December 9, 1968 and After). Daly meets Porth in 1965 and files his own “protest” tax return just days before Porth is indicted by a grand jury. Daly is also convicted of tax evasion; in 1969, a federal appeals court will issue a ruling invalidating what has by then become known as the “Porth-Daly Fifth Amendment Return.” Porth receives the support of several far-right organizations, many of whom tie their racist views into his anti-tax protests. In a 1967 article for the far-right American Mercury magazine, tax protester and editor Martin A. Larson writes, “The negroes in the United States are increasing at a rate at least twice as great as the rest of the population,” and warns that the tax burden posed by blacks “unquestionably doomed… the American way of life.” Larson will later write regular columns for the white supremacist magazine The Spotlight, in which he will call black women prostitutes whose “offspring run wild in the streets, free to forage their food in garbage cans, and grow up to become permanent reliefers, criminals, rioters, looters, and, in turn, breeders of huge litters of additional human beings belonging to the same category.” He will also write several books promoting Porth’s anti-tax protest strategies. [Southern Poverty Law Center, 12/2001; Anti-Defamation League, 2011]

Entity Tags: William Potter Gale, Arthur Porth, Jerome Daly, Martin A. Larson, Southern Poverty Law Center, US Federal Reserve

Timeline Tags: Domestic Propaganda, US Domestic Terrorism

US Representative Ron Paul (R-TX) introduces the so-called “Liberty Amendment” as, his office says in a press release, “what should be 28th Amendment to the US Constitution; HJ116, the Liberty Amendment.” The Liberty Amendment would repeal the 16th Amendment, which gives the federal government the right to levy income, estate, and gift taxes, and would severely limit the power of the federal government in areas not strictly defined by the Constitution, giving vast new powers to the states instead. The Liberty Amendment was first introduced in Congress in 1952; in 1957, Representative Elmer Hoffman (R-IL) reintroduced it with the new prohibitions on federal taxations. The Anti-Defamation League will write, “In this form, the amendment garnered considerable support among extreme right-wing conservatives as well as the budding libertarian movement.” Right-wing libertarian Willis Stone became the chairman of the Liberty Amendment Committee in the late 1950s, and for years attempted to raise support for the amendment. In recent years, Paul has become the champion of the amendment. After introducing the amendment, Paul tells reporters: “Over the years this amendment has enjoyed widespread support and has been introduced several times in the past by various members of Congress, but finally this measure has a chance of success given the conservative Congress and mood of the country in favor of a more limited, constitutional government which respects individual liberty.… The income tax is the most regressive tax imaginable, allowing government to take first claim on our lives. The income tax assumes government owns us, as individuals, and has a sovereign claim to the fruits of our labor. This is immoral. But government has been compelled to levy this economically damaging tax because government has grown so big. By reducing the size of the federal government to those functions strictly enumerated in the Constitution, there will no longer be a need for the income tax.… Once again, Americans are being treated to hearings on the abuses of the IRS. For as abusive as the IRS is, it is in fact simply the predictable result of the underlying income tax. By eliminating the income tax, we will go a long way toward eliminating these abuses.” Paul has regularly introduced the amendment in the House since 1981. [Ron Paul, 4/28/1999; Anti-Defamation League, 2011] The Liberty Amendment is part of the anti-tax movement stemming at least as far back as 1951 (see 1951-1967).

Entity Tags: Willis Stone, Anti-Defamation League, Elmer Hoffman, Ron Paul, Liberty Amendment, Liberty Amendment Committee

Timeline Tags: Domestic Propaganda

Libertarian Representative Ron Paul (R-TX), contemplating a run for the 2008 presidential nomination, discusses the many federal programs, agencies, and bureaus he would eliminate if he had the power. He would do away with the CIA, the Federal Reserve, the Food and Drug Administration (FDA), the IRS, and the Department of Education, among others. He would eliminate Social Security, Medicare, and Medicaid. He would abolish the federal income tax (see April 28, 1999). He would zero out federal funding for public education, leaving that to local governments. Paul recently refused to vote for federal funds to aid victims of Hurricane Katrina, explaining that to do so would “rob” other Americans “in order to support the people on the coast.” He routinely votes against federal subsidies for farmers. He supports absolute gun rights, and absolutely opposes abortion, though he thinks regulations supporting or denying abortion should be left up to the states. He wants to repeal federal laws regulating drugs and allow prohibited drugs such as heroin to be sold legally. Paul says the US should withdraw from the United Nations and NATO, and wants the country to stop giving foreign aid to any country for any reason, calling such assistance “foreign welfare.” He even says President Lincoln should never have taken the nation to war to abolish slavery. Referring to the years before the income tax, Paul says: “We had a good run from 1776 to 1913. We didn’t have it; we did pretty well.” As for Social Security, “we didn’t have it until 1935,” Paul says. “I mean, do you read stories about how many people were laying in the streets and dying and didn’t have medical treatment?… Prices were low and the country was productive and families took care of themselves and churches built hospitals and there was no starvation.” Historian Michael Katz describes himself as aghast at Paul’s characterization of American life before Social Security. “Where to begin with this one?” he asks. “The stories just break your heart, the kind of suffering that people endured.… Stories of families that had literally no cash and had to kind of beg to get the most minimal forms of food, who lived in tiny, little rooms that were ill-heated and ill-ventilated, who were sick all the time, who had meager clothing.” Charles Kuffner of the Texas progressive blog Off the Kuff writes, “I can only presume that the Great Depression never occurred in whatever universe Paul inhabits.” [Washington Post, 7/9/2006; Charles Kuffner, 7/10/2006]

Entity Tags: United Nations, US Food and Drug Administration, North Atlantic Treaty Organization, Ron Paul, US Department of Education, US Federal Reserve, Charles Kuffner, Central Intelligence Agency, Internal Revenue Service, Michael Katz

Timeline Tags: Global Economic Crises, Domestic Propaganda, 2008 Elections

Fox News legal analyst Andrew Napolitano, a former federal judge and a guest on Fox News host Glenn Beck’s broadcast, says: “How about floating a constitutional amendment amongst the states? Let’s rescind the 16th Amendment. That’s the income tax. If 25, 30 states start thinking about it and talking about it seriously, the Congress will take note because they will be scared to death it will starve them out of existence. And they won’t be able to regulate progressively or retrogressively how we live.” [Media Matters, 9/7/2010] The 16th Amendment allows Congress to collect income taxes. It was passed by Congress and submitted to the states in 1909 and ratified in 1913, both under President William Howard Taft. Recently, far-right Republicans (see 1951-1967, 1970-1972, 1976-1978, Early 1980s, and 1985) and tea party activists have begun calling for its repeal, joined by some members of Congress (see April 28, 1999). [Media Matters, 9/7/2010; Legal Information Institute, 2011]

Entity Tags: Fox News, Andrew Napolitano, Glenn Beck

Timeline Tags: Civil Liberties, Domestic Propaganda

Fox News legal analyst Andrew Napolitano, a former federal judge and a guest on Fox News host Glenn Beck’s broadcast, advocates repealing the 16th Amendment, something he has done previously on Beck’s show (see April 28, 2009). Beck asks about “this solution that you and I have talked about on a constitutional amendment, or a threat of a constitutional amendment.” Napolitano replies: “If two-thirds of the states ask the Congress to call a constitutional convention to consider the adoption of this amendment, which I’ll describe in a moment, as it gets closer and closer to the two-thirds necessary and Congress would be required to call the convention, you’ll see some reaction on the part of Congress to attempt to placate the states that want to call this. Now, the constitutional amendment is a simple one. It simply abolishes the 16th Amendment and states affirmatively that Congress shall have no power to tax the personal incomes of individual persons. If that were enacted, it would starve the federal government back into the original footprint that the founders intended for it. But as it gets closer to enactment, Congress will have to do something for fear that it might be enacted.” [Glenn Beck, 5/6/2009; Media Matters, 9/7/2010] The 16th Amendment allows Congress to collect income taxes. It was passed by Congress and submitted to the states in 1909 and ratified in 1913, both under President William Howard Taft. Recently, far-right Republicans (see 1951-1967, 1970-1972, 1976-1978, Early 1980s, and 1985) and tea party activists have begun calling for its repeal, joined by some members of Congress (see April 28, 1999). [Media Matters, 9/7/2010; Legal Information Institute, 2011]

Entity Tags: Glenn Beck, Andrew Napolitano, Fox News

Timeline Tags: Civil Liberties, Domestic Propaganda

Former Govenor Mike Huckabee (R-AR), a Fox News host and a presumed 2012 presidential candidate, calls the passage of the 17th Amendment “one of the dumbest things we ever did in this country.” Huckabee, appearing as a guest on Fox News Radio’s Brian & the Judge, also says that Republicans should consider calling for the repeal of the 16th Amendment, saying, “I think we ought to talk about repealing the 16th Amendment, which authorizes the IRS.” He then says that Americans should “talk about—this is one of those things that senators would never agree, but one of the dumbest things we ever did in this country was the 17th Amendment.” He adds: “The original Constitution and the way we operated for the first 120 years of our existence, senators were appointed by state legislators to represent the broader interests of the states to make sure the federal government didn’t take too much power into itself. And most people don’t even remember that. But we have had an increasing problem of too much centralization of federal power at the expense of local and state governments—the antithesis of our Constitution—because we’ve put all this power in the popular election of senators and representatives.” [Media Matters, 10/16/2009] The 16th Amendment allows Congress to collect income taxes. It was passed by Congress and submitted to the states in 1909 and ratified in 1913, both under President William Howard Taft. The 17th Amendment provides for the direct election of US senators, rather than their selection by state legislators, in part to eliminate cronyism and corruption in their ascension to the US Capitol. It was signed into law by President Woodrow Wilson in 1913. Recently, far-right Republicans (see 1951-1967, 1970-1972, 1976-1978, Early 1980s, and 1985) and tea party activists have begun calling for their repeal, joined by some members of Congress (see 1951-1967 and April 28, 1999). [Media Matters, 9/7/2010; Legal Information Institute, 2011; Legal Information Institute, 2011]

Entity Tags: Mike Huckabee, Fox News

Timeline Tags: Civil Liberties, Domestic Propaganda

Ordering 

Time period


Email Updates

Receive weekly email updates summarizing what contributors have added to the History Commons database

 
Donate

Developing and maintaining this site is very labor intensive. If you find it useful, please give us a hand and donate what you can.
Donate Now

Volunteer

If you would like to help us with this effort, please contact us. We need help with programming (Java, JDO, mysql, and xml), design, networking, and publicity. If you want to contribute information to this site, click the register link at the top of the page, and start contributing.
Contact Us

Creative Commons License Except where otherwise noted, the textual content of each timeline is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike