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Why Someone Becomes A 'Cracking the Code-...' Warrior

A Brief Profile Of Today's True American Heroes

She knows how to read.

She reads Article 1, Section 9 of the United States Constitution:

"No capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken."

She looks up the definitions of 'direct tax' and 'capitation':

“Direct Tax: One which is demanded from the very persons who it is intended or desired should pay it."

Black's Law Dictionary, 5th edition.

"Capitation: ...an imposition which is yearly laid on each person according to his estate and ability."

Bouvier’s Law Dictionary, 6th Edition

"The taxes which, it is intended, should fall indifferently upon every different species of revenue, are capitation taxes,"... "Capitation taxes, if it is attempted to proportion them to the fortune or revenue of each contributor, become altogether arbitrary. The state of a man's fortune varies from day to day, and without an inquisition more intolerable than any tax, and renewed at least once every year, can only be guessed at."..."Capitation taxes, so far as they are levied upon the lower ranks of people, are direct taxes upon the [common meaning] wages of labour, and are attended with all the inconveniences of such taxes."..." In the capitation which has been levied in France without any interruption since the beginning of the present century, the highest orders of people are rated according to their rank by an invariable tariff; the lower orders of people, according to what is supposed to be their fortune, by an assessment which varies from year to year."

Adam Smith, 'The Wealth of Nations' (1776)

She knows the US Supreme Court explains the meaning of "capitation" in the US Constitution in its ruling in Pollock v. Farmer's Loan & Trust, 157 U.S. 429 (1895) – the most detailed analysis of federal taxing powers ever made by the court. The court cites to, and endorses, the observations as to the Framers' understanding and use of the term of Albert Gallatin, state and federal congressman and senator, U.S. Minister to England and France, and still the longest-serving Secretary of the Treasury in U.S. history. As the Supremes say:

"...Albert Gallatin, in his Sketch of the Finances of the United States, published in November, 1796, said: 'The most generally received opinion, however, is that, by direct taxes in the constitution, those are meant which are raised on the capital or revenue of the people;...'


"He then quotes from Smith's Wealth of Nations, and continues: 'The remarkable coincidence of the clause of the constitution with this passage in using the word 'capitation' as a generic expression, including the different species of direct taxes-- an acceptation of the word peculiar, it is believed, to Dr. Smith-- leaves little doubt that the framers of the one had the other in view at the time, and that they, as well as he, by direct taxes, meant those paid directly from, and falling immediately on, the revenue;...'"

She notes that the Supreme Court clearly declares that Article 1, Section 9, prohibiting unapportioned capitations, remains the unadulterated law of the land:

“We are of opinion, however, that the confusion is not inherent, but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes. And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it...”


“But it clearly results that the proposition and the contentions under it, if acceded to, would cause one provision of the Constitution to destroy another; that is, they would result in bringing the provisions of the Amendment exempting a direct tax from apportionment into irreconcilable conflict with the general requirement that all direct taxes be apportioned."

Brushaber v. Union Pacific R. Co., 240 U.S. 1 (1916)

He knows how to think.

He recognizes that according to what he has read, the income tax would appear to be unconstitutional-- unless there is something about it that he doesn't know.

She knows how to educate herself.

She studies 'Cracking the Code- The Fascinating Truth About Taxation In America' and finds the keys to the puzzle.

On the pages of 'Cracking the Code-...' she sees, for the first time, the 'fine print' in the income tax law which the IRS and the multi-billion dollar tax-compliance industry somehow never get around to sharing with the average American. She learns the extremely narrow legal meanings of the terms "income", "wages" "employee", "trade or business" and others, which are fundamentally different in the law from the common words that most people take them to be.

She discovers that by virtue of those specialized meanings, the tax actually only applies to people engaged in certain kinds of voluntary, out-of-the-ordinary activities, and thus IS completely Constitutional-- but is also completely different from what Americans are led to believe by letting themselves be shown only carefully selected little snippets of the law, with that critical 'fine print' left out.

Furthermore, she learns exactly how she, like most other Americans, is made to appear to be engaged in those voluntary, out-of-the-ordinary activities to which the tax does apply, even when she is not-- and what can be done about it.

He respects the law.

He recognizes that to let his earnings continue to be characterized as "income" when they are not is to undermine one of the basic principles of the Rule of Law-- that the law must say what it means, and mean what it says. He understands that when the government is allowed to treat the words of any law as meaning what they do not, the "law" quickly becomes a tool of self-serving corruption-- and eventually a tool of oppression.

Do You Know How To Read, Think and Learn?

Do You Respect The Law?


A Brief Introduction To The Fascinating Truth About The American Income Tax


Please Help Spread The Word!!

There is a general media silence about CtC and the liberating knowledge that it provides. Partly this is because gaining that knowledge requires more effort than scanning a wire-service summary; partly it is because journalists are a little gun-shy on the whole subject of tax law, thanks to the history of errant theorists touting misunderstandings such as those discussed here. It is also, of course, because journalists, too, are victims of lifetime conditioning by everyone's favorite rabid-junkyard-dog agency.

Consequently, this is a grass-roots thing. PLEASE HELP SPREAD THE WORD!! Most Americans want to enjoy the benefits of the rule of law-- even those who may never have mentioned the subject before.