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Wealth Tax Bill Act Would Double IRS Enforcement Budget

They are arguing that the 1895 decision that struck down the income tax can be ignored even though contemporaries concluded that it required a constitutional amendment to allow an income tax on income from all sources. Basically the scholars who are blithe about the constitutionality of the wealth tax say “Well Pollock was just wrong.  Let’s not worry about it even though it provoked a constitutional amendment.”

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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.