Comment: two important things... 1)

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two important things... 1)

two important things...

1) The term "income" has a specific meaning, therefore the 16th Amendment only applies to "income" as defined...


and specifically this

2) you are correct. The 16th amendment repealed NOTHING, therefore the apportionment clause to Direct taxes still apply...but WHERE does a "Direct tax" have to be apportioned and where doesnt it; and who are protected by the apportionment clause?

Start with the Constitution Art 1, Sec 2, cl 3

    Clause 3: Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers,...

NOTICE this says AMONG THE SEVERAL STATES. This specifically means that a DIRECT TAX can be levied on those in territories or the District of Columbia, but not the States.

NOW look at the 14th Amendment.

    Section 2.

    Representatives shall be apportioned among the several states according to their respective numbers, counting the whole number of persons in each state, excluding Indians not taxed.

Here it ONLY says that representatives shall be apportioned.

This is made more clear when you see that there are "Citizens" and there are "citizens of the United States". The latter are creations of Congress and are NOT protected by the Constitution unless Congress or the Courts declare so as they did in the incorporation cases. In those cases, the courts allowed certain "civil rights" to apply to citizens of the united States.

So, to sum it up. Nearly every American today claims their citizenship under the 14th Amendment, as a "citizen of the United States", they are therefore presumed to be Federal property, and they also agree to be "treated as residing in the District of Columbia" under USC Tile 26, 7701 (39) by having a Social Security number and claiming said citizenship.