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<xml><p> I N V I S I B L E C O N T R A C T S
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George Mercier</p>
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<p> THE RESIDENCY CONTRACT
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[Pages 553-565]</p>
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<p>[Certain conventions have been used in converting INVISIBLE CONTRACTS to an
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electronic medium. For an explanation of the conventions used, please download
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the file INCONHLP.ZIP for further illumination. Other background information as
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well is contained in INCONHLP.ZIP. It is advisable to EXIT this file right now
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and read the contents of INCONHLP.ZIP before proceeding with your study of this
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file.]</p>
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<p>Another invisible contract that is difficult to see is the Residency Contract.
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By being "resident" within a particular Kingdom for a certain length of time,
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it is presumed that you have accepted those juristic benefits which that
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regional Prince of your's is offering you. [732]</p>
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<p>[732]============================================================= "All these
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appellants, indeed, shared during the taxable year the benefits of the
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expenditures by the State for the various activities of its Government. As the
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trial judge pointed out, the public schools were available to their children;
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they had the benefit of police protection for themselves, their families and
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their property; they could use the public roads daily; the courts were open for
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resort by them if necessary; and so with every other benefit and privilege
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provided by the State or its agencies, such, for instance, as water supply and
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sewerage. They entered upon the enjoyment of these benefits, and should be
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liable to a share in the taxation levied to maintain them, in the absence of
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any distinguishing factor in their situation."
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WOOD VS. TAWES, 28 Atlantic 2nd 850, at 854 (1942). Since we know that
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the acceptance of benefits locks folks into contracts, we also know how to get
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out of unwanted contracts; our distinguishing factor in our situation is going
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to be, of course, a NOTICE OF REJECTION OF BENEFITS filed appropriately and
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timely. Until benefits have been rejected, invisible contracts are in effect
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and we are not entitled to prevail under any circumstances. Here, in WOOD VS.
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TAWES, Residency Protestors tried unsuccessfully to weasel out of state income
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taxes. This WOOD VS. TAWES case was heard before by the Maryland Court of
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Appeals -- but its reasoning and justification is very similar to other state
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judges in all 50 states. Of those benefits that are listed above, you should
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know that acceptance of the twin state POLICE PROTECTION BENEFIT and
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AVAILABILITY OF THE STATE COURTS BENEFIT are universally viewed by judges in
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all English Common Law Countries world wide as being sufficient, all by
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themselves, to lock folks into RESIDENCY CONTRACTS, as silence by inhabitants
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is deemed acceptance of those particular juristic benefits. In a nice way, this
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Maryland Court is trying to say: You accepted those juristic benefits -- so pay
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the tax and stop trying to be cheap. Yes, protestors are irritating to judges;
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so let's reverse the factual setting presented for a grievance settlement, and
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let's first work our adversaries into an immoral position by vacating the
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transfer of juristic benefits to us. Now, when the state tax commission asks
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for money, now that there is no QUID PRO QUO equivalence on the record, now as
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a moral question, we are entitled to prevail. However, if we have kids going to
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public schools then we will not be able to get rid of all benefits offered by
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the state, and our NOTICE OF REJECTION OF BENEFITS means nothing since it is
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incomplete -- and we should not protest state income taxes while accepting
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benefits, because we are not entitled to prevail.
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=============================================================[732]</p>
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<p>If the benefits are legitimate, then the reciprocity your regional Prince
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expects back from you in the form of a state income tax, is very reasonable,
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and the Supreme Court has so ruled:</p>
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<p>"(States) can tax the privilege of residence in the State and measure
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the privilege by net income, including that derived from interstate commerce."
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[733]</p>
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<p>[733]============================================================= FREEMAN VS.
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HEWIT, 329 U.S. 249, at 255 (1946).
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=============================================================[733]</p>
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<p>The entire area of State Income Taxes lies generally outside of Federal
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intervention, except to the narrow extent to which several slices of
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restrainments resident in the United States Constitution hem in your regional
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Prince; [734]</p>
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<p>[734]============================================================= "A state is
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free to pursue its own fiscal policies, unembarrassed by the Constitution, if
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by the practical operation of its power in relation to opportunities which it
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has given, to protection which it has afforded, to benefits which it has
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conferred by the fact of being an orderly, civilized society."
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-WISCONSIN VS. J.C. PENNEY, 311 U.S. 435, at 444 (1940).
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=============================================================[734]</p>
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<p>even more so, Tax Protestors arguing philosophically doctrinaire and other
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economic questions on State Taxation schemes are frequently rebuffed by Federal
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Judges who defer the question back to the States. [735]</p>
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<p>[735]============================================================= "... the
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economic wisdom of state net income taxes is one of state policy not for our
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decision..."
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-PORTLAND CEMENT VS. MINNESOTA, 359 U.S. 450, at 461 (1959).
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=============================================================[735]</p>
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<p>The basic power of taxation is an attribute of Sovereignty, and is inherent in
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every Government unless explicitly denied or limited by its Constitution; [736]</p>
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<p>[736]============================================================= "Before we
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proceed to examine [the Case's] argument, and subject it to the test of the
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Constitution, we must be permitted to bestow a few considerations on the nature
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and extent of this original right of taxation, which is acknowledged to remain
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with the states. It is admitted that the power of taxing the people and their
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property is essential to the very existence of Government, and may be
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legitimately exercised on the objects to which it is applicable, to the utmost
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extent to which the Government may choose to carry it. The only security
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against the abuse of this power is found in the structure of Government itself.
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In imposing a tax the legislature acts upon its constituents. This is in
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general a sufficient security against erroneous and oppressive taxation."
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-M'CULLOCH VS. MARYLAND, 17 U.S. 316, at 428 (1819).
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=============================================================[736]</p>
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<p>(however, I am referring only to the expectations of reciprocity inherent as
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Sovereignty in the several States, and not the United States Government, which
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is a very unique jurisprudential structure of the world's political
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jurisdictions.) Properly rephrased, what that means is that the jurisdiction
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of Government (remember during this Residency Contract discussion, I am only
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talking about the several States) to first throw benefits at folks, and then in
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turn demand and get reciprocal taxation compensation back in return for having
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done so, is simply unlimited -- unless the Juristic Institution in its
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constitutional structure has been explicitly restrained (limited) from asking
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for reciprocity back in return. And when dealing with a State taxation scheme,
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we need to focus in on the State's statutes and its Constitution, rather than
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the United States Constitution, because as a general rule the States are free
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to throw benefits at folks, and then demand and get reciprocity back in return
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-- generally unhampered, unencumbered, and unrestrained by the Federal
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Constitution. [737]</p>
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<p>[737]============================================================= "On the
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other hand, the Constitution, by words, places no limitation upon a state's
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power to tax the things or activities or persons within its boundaries. What
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limitations there are spring from applications to state tax situations of
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general clauses of the Constitution."
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-JOSEPH VS. CARTER & WEEKS, 330 U.S. 442, at 426 (1946).
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=============================================================[737]</p>
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<p>So the place to disable a State's expectations of reciprocity has its seminal
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point of origin in the Juristic Institution's own Charter -- and an examination
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of your regional Prince's Charter will reveal that not very much reciprocity
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restrainment exists there, if any. [738]</p>
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<p>[738]============================================================= "The power
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of taxation rests upon necessity and is inherent in every independent State. It
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is as extensive as the range of subjects over which the Government extends; it
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is absolute and unlimited, in the absence of constitutional limitations and
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restraints, and carries with it the power to embarrass and destroy."
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-TANNER VS. LITTLE, 240 U.S. 380, at 380 (1915).
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=============================================================[738]</p>
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<p>As this background legal setting applies to us, Residents are objects accepting
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juristic benefits, and so now Residents are PERSONS over which the State has
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reciprocal expectations of taxation jurisdiction, largely unhampered by the
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Federal Constitution, because you are a benefit acceptant object lying within
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the contours of its geographical perimeters. [739]</p>
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<p>[739]============================================================= "... the
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power of taxation is not confined to the people and property of a state. If may
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be exercised upon every object brought within its jurisdiction. This is true.
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But to what source do we trace the right? It is obvious, that it is an incident
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of Sovereignty."
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-Joseph Story, in III COMMENTARIES ON THE CONSTITUTION, at 490
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(Cambridge, 1833).
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=============================================================[739]</p>
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<p>So the State has some jurisdiction over you simply because you are an object in
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that kingdom, however, whether or not that level of jurisdiction ascends to the
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reciprocal level of taxation jurisdiction when no benefits are being
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transferred down to you, is another question. [740]</p>
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<p>[740]============================================================= "The
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obligation of one domiciled with a state to pay taxes there, arise from
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unilateral action of the state Government in the exercise of its most plenary
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of sovereign powers, that to raise revenue to defray the expenses of Government
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and to distribute its burdens equably among those who enjoy its benefits.
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Hence, domicile in itself establishes a basis for taxation."
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-LAWRENCE VS. STATE TAX COMMISSION, 286 U.S. 276, at 279 (1931).
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=============================================================[740]</p>
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<p>Now we ask ourselves the usual question: Just what benefits are being thrown at
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us this time, in order to justify one more juristic layer of taxation? [741]</p>
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<p>[741]============================================================= "Decisions
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of this Court, particularly during recent decades, have sustained
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nondiscriminatory, properly apportioned state... taxes... when the tax is
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related to... local [in-State] activities and the State has provided benefits
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and protections for those activities for which it is justified in asking a fair
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and reasonable return."
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-COMPLETE AUTO BODY VS. BRADY, 430 U.S. 274, at 287 (1976). "The
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application of the rule will vary with the quality and nature of the
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defendant's activity, but it is essential in each case that there be some act
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by which the defendant purposefully avails itself of the privilege of
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conducting [commercial] activities within this forum state, thus invoking the
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benefits and protections of its laws."
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-HANSON VS. DENCKLA, 357 U.S. 235, at 253 (1957). "But to the extent
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that a [person] exercises the privilege of conducting activities within a
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state, it enjoys the benefits and protections of the laws of that state. The
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exercise of that privilege may give rise to obligations..."
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-INTERNATIONAL SHOE VS. WASHINGTON, 326 U.S. 310, at 319 (1945).
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=============================================================[741]</p>
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<p>As a point of beginning, Residents accept the benefits offered by State
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Constitutions. [742]</p>
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<p>[742]============================================================= "A Sovereign
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may impose upon everyone domiciled within his territory a personal tax, which
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is 'the burden imposed by Governments upon its own Citizens for the benefits
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what that Government affords by its protection and its laws.' Any domiciled
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person is subject to this tax, though he be an alien or a corporation."
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-Joseph Beale in JURISDICTION TO TAX, 32 Harvard Law Review 587, at
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589 (1919). =============================================================[742]</p>
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<p>The fact that a state conducts certain programs for its Residents does not mean
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that these benefits are available to all who live within its borders. [743]</p>
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<p>[743]============================================================= The right to
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use certain state benefits often depends upon whether the Resident can meet
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certain qualifications. See generally, RESIDENCE REQUIREMENTS AFTER SHAPIRO VS.
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THOMPSON, 70 Columbia Law Review 134 (1970).
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=============================================================[743]</p>
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<p>Here in New York State, we open up the State Constitution no farther that the
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first line in Article 1, Section 1, and we find the recital of benefits the
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United States Supreme Court was referring to:</p>
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<p>"No member of this state shall be disenfranchised, or deprived of any
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of these rights or privileges secured to any Citizen thereof, unless by the law
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of the land, or the judgment of his peers..."
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-NEW YORK STATE CONSTITUTION, Article I, Section 1 ["Rights,
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privileges, and franchise secured"] (1938).</p>
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<p>Generally speaking, State Residents are State Citizens; and Citizens, as
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members of the State body politic, possess election rights of suffrage. [744]</p>
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<p>[744]============================================================= "Every
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Citizen shall be entitled to vote at every election for all officers elected by
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the people..."
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-NEW YORK STATE CONSTITUTION, Article II, Section 1.
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=============================================================[744]</p>
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<p>Another benefit inuring to State Residents is the protectorate operation of the
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State Police Powers. [745]</p>
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<p>[745]============================================================= "The power
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of taxation, indispensable to the existence of every civilized Government, is
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exercised upon the assumption of an equivalent rendered to the Taxpayer in the
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protection of his person and property, in adding to the value of such property,
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or in the creation and maintenance of public conveniences in which he shares --
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such, for instance, as roads, bridges, sidewalks, pavements, and schools for
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the education of his children. If the taxing power be in no position to render
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these services, or otherwise benefit the person or property taxed, and such
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property be wholly within the taxing power of another state, to which it may be
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said to owe an allegiance, and to which it looks for protection, the taxation
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of such property within the domicile of the owner partakes rather of the nature
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of an extortion than a tax, and has been repeatedly held by this Court to be
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beyond the power of the Legislature, and a taking of property without due
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process of law."
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-UNION REFRIGERATOR VS. KENTUCKY, 199 U.S. 195, at 202 (1905).
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=============================================================[745]</p>
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<p>By the use if this power, a wide ranging array of benefits can be thrown at
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folks in justification for the enforcement of the reciprocal demands of
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taxation. [746]</p>
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<p>[746]============================================================= One
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manifestation of the operation of the Police Powers, so called, is the creation
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of regulatory jurisdictions designed to restrain color and race discrimination:
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"... the police powers of a State under our Constitutional system is
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adequate for the protection of the civil rights of its Citizens against
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discrimination by reason of race or color."
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-Justice Douglas in BOB-LO EXCURSION COMPANY VS. MICHIGAN, 333 U.S.
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28, at 41 (1947). By multiplying little slices of invisible benefits here and
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there, States create a large array of benefits that are impressive to Federal
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Judges -- and even the 14th Amendment surfaces as an expression of Law in State
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Residency Contract proceedings:
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"Since the 14th Amendment makes one a Citizen of the state where ever
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he resides, the fact of residence creates universally recognized reciprocal
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duties of protection by the state and of allegiance and support by the Citizen.
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The latter obviously includes a duty to pay taxes, and their nature and measure
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is largely a political matter."
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-MILLER BROTHERS VS. MARYLAND, 347 U.S. 340, at 345 (1954).
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=============================================================[746]</p>
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<p>But in addressing the Residency Question itself, which is a sister to
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Citizenship, two Cases come to my mind:</p>
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<p>-In COOK VS. TAIT, [747]</p>
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<p>[747]============================================================= 265 U.S. 47
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(1924). =============================================================[747]</p>
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<p>which is primarily a Citizenship Contract Case, the Supreme Court ruled that
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income received by a Citizen of the United States while resident in Mexico is
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taxable due to benefits received while outside of the United States (the old
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acceptance of benefits story: When benefits offered conditionally have been
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accepted, there lies a contract and it becomes immoral not to require a
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mandatory exchange of reciprocity). The Court then listed those benefits that
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American Citizens carried with them no matter what their geographical situs
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was. [748]</p>
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<p>[748]============================================================= And just
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like the King can tax his Citizens when they have asset streams out of the
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country, States can tax their Residents on asset streams the Residents own
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outside the perimeters of the State.
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"A state may tax its residents upon net income from a business whose
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physical assets, located wholly without the state, are beyond its taxing
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power... That the receipt of income by a resident of the territory of a taxing
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sovereignty is a taxable event is universally recognized. Domicile itself
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affords a basis for such taxation. Enjoyment of the privileges of residence
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[accepting residency benefits] and the attendant right to invoke the protection
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of its laws [the police protectorate benefits, contract enforcement benefits,
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and others], form responsibility for sharing the costs of Government. 'Taxes
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are what we pay for civilized society...' See COMPANIA GENERAL DE TABACOS DE
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FILIPINAS VS. COLLECTOR OF INTERNAL REVENUE [275 U.S. 87]. A tax measured by
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net income of residents is an equitable method of distributing the burdens of
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Government among those who are privileged to enjoy its benefits."
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-NEW YORK EX REL COHN VS. GRAVES, 300 U.S. 308, at 313 (1936)
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[Statements were quoted out of order.].
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=============================================================[748]</p>
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<p>-In SHAFFER VS. CARTER, [749]</p>
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<p>[749]============================================================= 252 U.S. 37
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(1920) =============================================================[749]</p>
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<p>a Resident of Illinois was experiencing income from property he owned in
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Oklahoma. It was held that Oklahoma can tax non-Residents on their property
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located within the Oklahoma boundary situs, and the reason is that protective
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benefits were accepted by that Oklahoma property and so the state is entitled
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to a part of the financial gain that property realized (which is also a correct
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statement of Nature, although the Supreme Court did not use those words.)
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[750]</p>
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<p>[750]============================================================= "The
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[income] tax, which is apportioned to the ability of the taxpayer to pay it, is
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founded upon the protection afforded by the state to the recipient of the
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income in his person, in his right to receive the income and in his enjoyment
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of it when received. These are the rights and privileges which attach to
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domicil within this state."
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-NEW YORK EX REL COHN VS. GRAVES, 300 U.S. 308, at 313 (1936).
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=============================================================[750]</p>
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<p>The taxation key in both of those Cases was the acceptance of benefits. [751]</p>
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<p>[751]============================================================= When arguing
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state taxation jurisdiction Cases before judges, one of the permissible
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arguments to make is a subjective value cost/benefit question. In listing some
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of the arguments that could have been made by a Tax Protestor, but were not,
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the Supreme Court said that:
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"We note again that no claim is made that the activity is not
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sufficiently connected to the State to justify a tax, or that the tax is not
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fairly related to benefits provided the taxpayer..."
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-COMPLETE AUTO BOY VS. BRADY, 430 U.S. 274, at 287 (1976).
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Incidentally, as a point of reference, the Constitution's INTERSTATE COMMERCE
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CLAUSE disables certain State Income Taxing schemes from taking effect, under
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some limited conditions. See UNITED STATES GLUE COMPANY VS. OAK CREEK, 247 U.S.
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321 (1917), which discusses several such factual settings where challenged
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State Income Taxing schemes were either affirmed or annulled on questions that
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turned on the COMMERCE CLAUSE.
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=============================================================[751]</p>
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<p>Viewed from a Judge's perspective, what this means is that it is permissible
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for a political jurisdiction to throw some benefits at you, and then demand,
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and get, some QUID PRO QUO financial compensation in return for having done so.
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In this respect, due to Sovereignty, Governments differ from Individuals in the
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respect that Individuals have to document with evidence the voluntary
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acceptance of a benefit [of which silence, but the RATIFICATION DOCTRINE, can
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be reasonably inferred in some circumstances] from someone else before bringing
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that other person to his knees in a Courtroom; Government, however, simply
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throws benefits at everyone at large, and the acceptance of the benefit by
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silence is automatically assumed absent explicit, blunt, and timely benefit
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rejection and disavowal by you. The several States as independent Sovereignties
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also possess this inherent power, except as limited by the United States
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Constitution. [752]</p>
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<p>[752]============================================================= "We have had
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frequent occasion to consider questions of state taxation in the light of the
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Federal Constitution, and the scope and limits of national interference are
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well settled. There is no general supervision on the part of the nation over
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state taxation, and, in respect to the latter, the state has, speaking
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generally, the freedom of a sovereign, both as to objects and methods."
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-MICHIGAN CENTRAL RAILROAD VS. POWERS, 201 U.S. 245, AT 292 (1905).
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=============================================================[752]</p>
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<p>And so as it applies to occupancy, Residency Status is very much a privilege in
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the sense that contracts are in effect; by your silence, after talking
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occupancy in some Prince's kingdom, you attached a reasonable expectation of
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using the Prince's police protectorate powers, among taking advantage of other
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juristic benefits; and so now state statutes that define a reciprocal taxation
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liability being expected back in return after you have lived in that kingdom
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for some 60 to 90 days, or whatever, and then continues liability attachment
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unless you have been out of his kingdom for more than six months in any one
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year, etc. are all morally correct and provident. [753]</p>
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<p>[753]============================================================= "... the
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'controlling question is whether the state has given anything for which it can
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ask return.' Since by 'the practical operation of [the] tax the state has
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exerted its power in relation to opportunities which it has given, to
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protection which it has afforded, to benefits which it has conferred...' it 'is
|
|
free to pursue its own fiscal policies, unembarrassed by the Constitution...'"
|
|
-PORTLAND CEMENT VS. MINNESOTA, 358 U.S. 450, at 465 (1959).
|
|
=============================================================[753]</p>
|
|
|
|
<p>By your silence, benefits offered conditionally by your regional Prince were
|
|
accepted by you through your refusal to disavow them, so invisible contracts
|
|
where then and there created by your acts (your act of refusing to reject and
|
|
disavow the juristic benefit). [754]</p>
|
|
|
|
<p>[754]============================================================= "And we deem
|
|
it clear, upon principles as well as authority, that... a State may impose
|
|
general income taxes upon its own Citizens and residents whose persons are
|
|
subject to its control..."
|
|
-SHAFFER VS. CARTER, 252 U.S. 37, at 52 (1919).
|
|
=============================================================[754]</p>
|
|
|
|
<p>Therefore, State Income Tax Protestors, who merely make the declaration, while
|
|
in the midst of some type of state income tax enforcement proceeding, that they
|
|
"are not residents" or are not "state citizens" are wasting their time. [755]</p>
|
|
|
|
<p>[755]============================================================= Whether or
|
|
not RESIDENTS of a state are automatically classifiable as STATE CITIZENS
|
|
varies based on several factors; sometimes these two words mean the same thing,
|
|
and sometimes they do not. Although a light reading of the 14th Amendment would
|
|
lead folks to believe that residents are Citizens of the state wherein they
|
|
reside, there is a distinction in effect between "resident" and "Citizen":
|
|
"Of course the terms 'resident' and 'citizen' are not synonymous, and
|
|
in some cases the distinction is important [like in] (LA TOURETTE VS MCMASTER,
|
|
248 U.S. 465, at 470 (1918))."
|
|
-TRAVIS VS. YALE & TOWNE, 252 U.S. 60, at 78 (1919). For purposes of
|
|
analyzing a taxation scheme under the PRIVILEGES AND IMMUNITIES CLAUSE of the
|
|
14th Amendment, the terms RESIDENT and CITIZEN are essentially interchangeable;
|
|
see AUSTIN VS. NEW HAMPSHIRE, 420 U.S. 656, footnote 8 (1974). However unequal
|
|
the Government benefit distribution skew is between these two classifications,
|
|
important for the moment, for taxation purposes RESIDENTS are equally taxable
|
|
objects like CITIZENS.
|
|
=============================================================[755]</p>
|
|
|
|
<p>The fact that you may have recorded that declaration in a public place, and may
|
|
have also made the declaration timely, are not relevant factual elements that
|
|
inure to your advantage, since the substance of your arguments is meaningless.
|
|
Your Residency Contract is not unilaterally terminated by your mere declaration
|
|
that you are not a Resident; contractual termination has to occur for a good
|
|
substantive reason. One such reason would be Failure of Consideration (meaning,
|
|
that you explicitly and timely rejected all state and municipal benefits). Now
|
|
that there has been a failure of benefit transference, now you have a
|
|
substantive attack to make on the assertion of a Residency Contract on you.
|
|
Your objective is to terminate the contract. [756]</p>
|
|
|
|
<p>[756]============================================================= There is a
|
|
distinction between the termination of a contract, and the repudiation of
|
|
contract. REPUDIATION is to reject, disclaim, or renounce a duty or obligation
|
|
that is owed to another party -- since the retention of the benefits derived
|
|
from the operation of the contract continues the life of the contract in
|
|
effect. To repudiate a contract is to merely give advance notice to the other
|
|
party that you intend to breach the contract for some reason [see UCC 2-708
|
|
"SELLER'S DAMAGES FOR NON-ACCEPTANCE OR REPUDIATION" and 2-711 "BUYER'S
|
|
REMEDIES IN GENERAL," see also Samuel Williston in REPUDIATION OF CONTRACTS, 14
|
|
Harvard Law Review 421 (1900).] In contrast to that, to TERMINATE a contract
|
|
is to end and cease the existence of the contract altogether [see UCC 2-106
|
|
"DEFINITIONS: 'CONTRACT",... 'TERMINATION'"]. Under TERMINATION, all rights,
|
|
duties, and obligations arising between the parties cease altogether, and there
|
|
are no lingering reciprocal expectations retained by either party.
|
|
=============================================================[756]</p>
|
|
|
|
<p> If you want to win your State Income Tax Cases, then do not throw arguments
|
|
sounding in the Tort of unfairness at the Judge; do not pretend that the
|
|
invisible contract does not exist, and do not argue that it is unfair to hold
|
|
such a contract against you since either nothing "was signed" or that the
|
|
Protestor baby talk of "minimum contacts" or "nexus" required by the Supreme
|
|
Court in their line of State Jurisdiction Cases was not met (as your physical
|
|
household inhabitancy in that kingdom overrules those types of questions
|
|
designed to address factual settings where Geography Jurisdiction itself is a
|
|
disputed element). [757]</p>
|
|
|
|
<p>[757]============================================================= And
|
|
geography was very much disputed in 1959 when, as Governor, Nelson Rockefeller
|
|
gave his taxing grab one more turn of the screws to Parties of the New York
|
|
State Personal Income Tax -- as this time, Residents of New Jersey, who work in
|
|
New York City and pay New York Income Taxes as the reciprocity for the use of
|
|
the Commerce Jurisdiction of New York State, decided to take matters into their
|
|
own hands. They persuaded U.S. Senator Clifford Case of New Jersey to introduce
|
|
a proposed Constitutional amendment into the Congress in March of 1959 which
|
|
would have prohibited the several States from taxing the income of
|
|
non-Residents. Although Nelson Rockefeller's tax increase was the catalytic
|
|
trigger for initiating this amendment, however, as is usually the case the
|
|
truth itself is obscure and difficult to find, because during Hearings held in
|
|
Congress, emphasis was shifted over to paint a larger regional picture of an
|
|
"unfairness" taxation problem by pointing to the double taxation of New Jersey
|
|
Residents both by New York and also by Pennsylvania for those who commuted into
|
|
Philadelphia. During Senate Hearings, the question arose as to how to protect
|
|
the Commonwealth of Pennsylvania and the State of New York from the prospective
|
|
loss of revenue -- revenue that was generated from such non-Residents [certain
|
|
people seemed very concerned that Nelson Rockefeller not be deprived of so much
|
|
as one thin dime of tax money to spend]. Would there be any reciprocating QUID
|
|
PRO QUO that New Jersey would yield in exchange for financial benefits lost to
|
|
New York State?
|
|
"The reciprocal exemption of New York residents from a New Jersey
|
|
income tax on nonresidents working in New Jersey might well constitute
|
|
sufficient QUID PRO QUO."
|
|
-Senator Clifford Case in HEARINGS BEFORE... THE JUDICIARY COMMITTEE
|
|
OF THE UNITED STATES SENATE, page 17 ["Constitutional Amendment: Taxation By
|
|
States of Nonresidents"], 86th Congress, First Session, April, 1959; acting on
|
|
Senate Joint Resolutions 29 and 67 [GPO, Washington (1959)]. As we turn around
|
|
from a juristic situs on political arguments made in Congress, over to the
|
|
unbridled snortations disseminating outward from a Federal Judge's Courtroom,
|
|
nothing changes either, as the same PRINCIPLE OF NATURE that Judges hold errant
|
|
Tax Protestors to [that your expected QUID PRO QUO reciprocity is mandatory
|
|
when juristic benefits were accepted by you], also applies to nullify
|
|
prospective opposition to political arguments. By Senator Case's identification
|
|
in advance of the QUID PRO QUO that New York State would be gaining if this
|
|
amendment gets Ratified, the impending opposition of this amendment by New York
|
|
State is placed into a known expected manageable mode -- a strategic model for
|
|
handling grievances that Tax and Draft Protestors would be wise to consider
|
|
adapting into their MODUS OPERANDI of errant defiance. Through this Letter, I
|
|
have identified certain key benefits that Federal Judges have their eyes
|
|
fixated on when signing a Commitment Order to a Federal Penitentiary on Tax and
|
|
Draft Protesting Cases. Your failure to nullify, in advance, the Principle of
|
|
BENEFITS ACCEPTED/RECIPROCITY NOW DEMANDED in the arguments of your impending
|
|
adversaries, will prove to be self-detrimental, as this PRINCIPLE OF NATURE can
|
|
and will make an appearance in any setting. And if you do win on some off-point
|
|
technical grounds, your apparent victory will be carrying over with a lingering
|
|
illicit savor. Secondary consequences will also be created in the wake of
|
|
having deflected attention off to the side while the true reason for winning
|
|
that particular battle remains obscured, and also by having been deprived of
|
|
the important intellectual benefits associated with battles that are fought and
|
|
won/lost on their merits. Failure to identify the true cause of a battle loss
|
|
or win is to render the efforts expended on behalf of your battle largely
|
|
naught, and leaves a person's judgment no better off coming out of the battle
|
|
than they were when first going into it.
|
|
=============================================================[757]</p>
|
|
|
|
<p>You must address the Contract question head on, that by the act of your silence
|
|
a Residency Contract was entered into, and you must come to grips with that
|
|
fact. [758]</p>
|
|
|
|
<p>[758]============================================================= The power to
|
|
tax, the power to throw benefits at folks and then demand, and get, financial
|
|
reciprocity:
|
|
"... is an incident of sovereignty, and is co-existensive with that to
|
|
which it is an incident. All subjects over which the sovereign power of a State
|
|
extends, are objects of taxation; but those over which it does not extend, are,
|
|
upon the soundest of principles, exempt from taxation."
|
|
-M'CULLOCH VS. MARYLAND, 17 U.S. 316, at 429 (1819).
|
|
=============================================================[758]</p>
|
|
|
|
<p>The local state tax collector did not receive any Notice of your Rejection of
|
|
Benefits, so his assertion of a reciprocal tax against you is provident, up to
|
|
a limited point. And so winning, on point, will be predicated upon your
|
|
correctly addressing the existence of the contract in arguments for what it
|
|
really is, and then attacking the content substantively on the hard mandatory
|
|
requirement of benefit enjoyment [which does not exist in your Case due to
|
|
Failure of Consideration], a defense line that causes contracts so deficient in
|
|
Consideration to fall apart and collapse under attack in adversary judicial
|
|
proceedings. When trying to get out of contract where one of the parties is a
|
|
Juristic Institution, a few low-level Trial Judges will find your position to
|
|
be novel and philosophically uncomfortable, and so you should brace yourself
|
|
for some snortations descending down to the floor of the Courtroom from the
|
|
Bench. I did not realize this at first, but some Judges are actually jealous of
|
|
people turning around so smoothly walking away from a juristic taxation
|
|
contract; the Judge went to Law School, and then possibly went to work for a
|
|
law firm, and then they were called to be a Judge; in their minds they look
|
|
back and see all that money they threw out the window to Government year after
|
|
year only to wind up in the pockets of some Special Interest Group, and here
|
|
you are, actually GETTING AWAY WITH what they did not know how to do
|
|
themselves, and what is nowhere documented in statutes.</p>
|
|
|
|
</xml> |