Quote Originally Posted by shikamaru View Post
Noted.



Not so sure on this one.



This is incorrect. The Tax Act of 1862 only repealed the income tax sections (Sections 49, 50, and 51) of the Revenue Act of 1861. Not the entire thing.



The income tax at that time was a wartime tax and temporary.
According to Wikipedia, the act which expired was the Revenue Act of 1864 which expired in 1873.

Revenue Act of 1861 or Act of August 5, 1861, Chap. XLV, 12 Stat. 292

Revenue Act of 1862 or Act of July 1, 1862, Ch, 119, 12 Stat. 432

I'll review the Pollock decision, but I don't believe it says what you are claiming.
I'll respond later with some dicta from early Supreme Court cases concerning taxation including Springer v. U.S. and Pollock.
I think the important thing here, (and so does the IRS for that matter - see http://www.irs.gov/uac/Today's-IRS-Organization) is that most authorities, and the IRS, claim that the IRS was created with the Tax Act of 1862. As I have illustrated via footnote 23, Chrysler v. Brown, only the Commissioner of Internal Revenue was created by the law, not the IRS. They only wish they were. I have no idea what 'roots of the IRS' have to do with law, as stated on the IRS site. It simply has never been created by statute.

There are also references to the repeal of income tax 10 years later, and the Supreme court ruling that income tax was declared unconstitutional in 1895 (that was Pollock.) So with that in mind, my points were, many posts ago..., that income tax was not contigous after the Civil War up to 1913, and also that the IRS was never created by statute, as illustrated via Chrysler v. Brown. I have certainly enjoyed the back and forth discussion but I've got to move on.

Bentley