All jurisdictions possess plenary powers of taxation within their own territorial jurisdictions. And they may lay taxes on their own citizens wherever they may reside.
There are two classes of United States citizen. There is the citizen of one of the several states, who, by virtue of that citizenship, is also a United States citizen. Let us call this species of United States citizen the “United States citizen.”
The federal jurisdiction has its own citizens, the District of Columbia citizen, who, because he is a citizen of a jurisdiction called United States, is directly a citizen of United States. Let us call this species of United States citizen the “United States citizen prime.” And by virtue of that citizenship, he is also a United States citizen.
The issues of citizenship and territorial jurisdiction are at once confusing and very simple. It is the nature of a federalist system of government.
As the Sixteenth Amendment conferred no new taxing authority and placed the income tax into the class of indirect taxes to which it inherently belongs, United States lacks the ability to apply that tax to the United States citizen. It applies only to the United States citizen prime.
As I am not a citizen of the District of Columbia, aka a “United States citizen prime,” and whereas I derive no income from within the territorial jurisdiction of United States, the tax does not apply to me, nor to 99.7 percent of Americans.
Essentially, the federal legislature is attempting to apply United States municipal law to citizens of the several states who reside outside the federal territorial jurisdiction. The only way the federal jurisdiction can do that is to strong-arm everyone into making the election to be a District of Columbia citizen.
But if you yawn and lazily point out that you are not a District of Columbia citizen, hooker lawyers will get in a snit and call you a terriss.
And that’s why, as usual, I am Public Enemy Number One.
I am America’s Senior Comedian. Thank you for your kind attention in this matter.