Georgia Ad Valorem Tax Constitutionality

1983 Georgia Constitution SECTION II. Paragraph V.
~ What acts void. Legislative acts in violation of this Constitution or the Constitution of the United States are void, and the judiciary shall so declare them. ~

So they have to go by the constitution of the united states. So where does it give them this jurisdiction and authority to tax the common man on his rights to his property?

All government officials and agencies, including all State legislatures, are bound by the Constitution and must NOT create any defacto laws which counter the Constitution:

“Where rights secured by the Constitution are involved, there can be no rule making or legislation which would abrogate them.” – Miranda v. Arizona, 384 U.S. 436, 491.

Black’s law dictionary 4th edtion
ABROGATE. To annul, repeal, or destroy; to annul or repeal an order or rule issued by a subordinate authority; to repeal a former law by legislative act, or by usage.

“The claim and exercise of a constitutional right cannot be converted into a crime.” Miller v. U.S., 230 F 2d 486, 489.

“There can be no sanction or penalty imposed upon one because of this exercise of Constitutional rights.”- Sherar v. Cullen, 481 F. 945.

“This Constitution, and the laws of the United States which shall be made in pursuance thereof;… shall be the supreme law of the land; and the judges in every state shall be bound thereby… The Senators and Representatives and members of the State legislature, and all executive and judicial officers of the United States and the several States, shall be bound thereby, anything in the Constitution or laws of any State to the contrary notwithstanding.” The Constitution of the united States of America, Article VI, Cl 2, 3.

“The United States is entirely a creature of the Constitution. Its power and authority have no other source. It can only act in accordance with all the limitations imposed by the Constitution.” Reid v Covert 354 US l, 1957.

~ In Marbury v. Madison, the Supreme Court itself declared that “an act of the legislature, repugnant to the constitution, is void.” ~

~ No one is bound to obey an unconstitutional law and no courts are bound to enforce it.” — 16 American Jurisprudence, 2nd edition, Sec. 177; late 2nd edition, Sec. 256; ~

We can see from the law that NO ONE can make a unconstitutuional law. No one can take any of our rights. They BY LAW can not charge us for them nor can they make any of them into a crime.

Butchers’ Union Co. v. Crescent City Co.,111 US 746 (1884).” Our rights cannot, by acts of Congress, be bartered away, given away or taken away.”

U.S. v. Morris. 125 F 322, 325. “Every citizen and freeman is endowed with certain rights and privileges to enjoy which no written law or statute is required. These are the fundamental or natural rights, recognized among all free people.”

Butler v. Collins, 12 Calif., 157. 463.”Consent in law is more than mere formal act of the mind. It is an act unclouded by fraud, duress, or sometimes even mistake.”

What is a mans rights to property?

“The individual may stand upon his constitutional rights as a citizen. He is entitled to carry on his private business in his own way. His power to contract is unlimited. He owes no duty to the state or to his neighbors to divulge his business, or to open his doors to an investigation, so far as it may tend to criminate him. He owes no such duty to the state, since he receives nothing therefrom, beyond the protection of his life and property. His rights are such as existed by the law of the land long antecedent to the organization of the state, and can only be taken from him by due process of law, and in accordance with the Constitution. United States Supreme Court reminds us in Hale v. Henkel, 201 U.S. 43 (1906):

Did man have a right to buy and own property before the state existed without paying tax on it? Of course he did. And is it not the law that he also has a right to avoid taxes by means of the law? Of course it is. Property is a right.

“The legal right of an individual to decrease or ALTOGETHER AVOID his/her taxes by means which the law permits cannot be doubted” –Gregory v. Helvering, 293 U.S. 465

“The fact is, property is a tree; income is the fruit; labour is a tree; income the fruit; capital, the tree; income the ‘fruit.’ The fruit, if not consumed (severed) as fast as it ripens, will germinate from the seed… and will produce other trees and grow into more property; but so long as it is fruit merely, and plucked (severed) to eat… it is no tree, and will produce itself no fruit.” Waring v. City of Savennah. 60 Ga. 93, 100 (1878.

The point being made is that the tree (private property, land, wages, salaries, compensation) is NOT taxable, while the “fruit” (or “income” FROM said property or wages) of the tree CAN possibly be taxed, (but only according to constitutional provisions). Tax upon income derived from, say, rental property, CAN be taxed, but ONLY according to the Constitution, because the tax does NOT diminish “tree,” the principal, or lessen the value of the person or property. Property taxation diminishes the “tree” itself, (the wealth of the person) thereby creating a possible situation where the tree could disappear because of the tax.

Property taxation must fall within constitutional guidelines set forth for all People of our nation. To be applied other than under Constitutional parameters is to make such a law or application null and void and is a violation of our constitutional rights.

Direct taxes must be “apportioned among the several states which may be included within this Union”. [See Article I, Section 2, Clause 3 and Article 1, Section 9, Clause 4.] These include taxes directly upon people or personal property.

“…all duties, imposts and excises [indirect taxes], shall be uniform throughout the United States”. [See Article I, Section 8, Clause 1.]

“Apportionment” means according to the census… the actual number of people in the county or state. “Uniform throughout the United States” means the tax is the same everywhere, such as alcohol, tobacco and other excise taxes, where all Americans pay the same tax regardless of the state they are in.

“Thus, in the matter of taxation, the Constitution recognizes the two great classes of direct and indirect taxes, and lays down two rules by which their imposition must be governed, namely: the rule of apportionment as to direct taxes and the rule of uniformity as to duties, imposts and excises.” …determining that, the classification of Direct adopted for the purpose of rendering it impossible for the government to burden, by taxation, accumulation of property, real or personal, except subject to the regulation of apportionment…” Pollock v. Farmers’ Loan & Trust Co. 158, U.S. 601, at 637 (1895).

“The name of the tax is unimportant that it is the substance and not the form which controls;’ that the limitations of the constitution cannot be ‘frittered away’ by calling a tax indirect when it is in fact direct.” Pollock v. Farmers’ Loan and Trust Co., 157 U.S. 429, 580?1, 583 (1895.

“That decision affirms the great principle that what cannot be done directly (direct taxation) because of constitutional restriction cannot be accomplished indirectly by legislation which accomplishes the same result.” Fairbanks v. U.S. 181 U.S. 283, 294 (1901).

“If it be true by varying the form the substance may be changed, it is not easy to see that anything would remain of the limitations of the constitution, or of the rule of taxation and representation, so carefully recognized and guarded in favor of the citizen of each state. But constitutional provisions cannot be thus evaded. It is the substance, and not the form, which controls, as has been established by repeated decisions of this court.” Id. At 296.

The Constitution of the United States of America and Case law shows that capitation taxes and taxes on my personal private property are in the category of direct taxes as being applied to me today by Lamar County, but which must be apportioned among the States as required by the United States Constitution if it is a direct tax. (See Supreme Court Case law – Penn Mutual Indemnity Co. v. C.I.R., 277 F.2d 16, 19-20 (3rd Cir. 1960); Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937)).

The Constitution of the United States of America and Case law shows that since capitation taxes and taxes on my personal private property must be apportioned among the States in accordance with the United States Constitution, and my personal private property tax is NOT being legally apportioned among the States (or Georgia state) by Lamar County, they must, therefore, be in the category of indirect taxes, which are taxes imposed on the happening of an event or activity. School taxes are for state run schools and thus must be spread out amungst everyone in the state not just property owners. If schools are concidered federal then everyone in the U.S.

“Direct taxes bear immediately upon persons, upon possessions and enjoyments of rights. Indirect taxes are levied upon the happening of an event…” Knowlton v. Moore. 178 U.S. 41. See also, Tyler v. United States, 281 U.S. 497, at 502 (1930)

“A tax laid upon the happening of an event as distinguished from its tangible fruits, is an indirect tax…” Tyler v. U.S. 497 at pg 502 (1930)

“A tax levied upon property because of its ownership is a direct tax, whereas one levied upon property because of its use is an excise, duty or impost.” Manufactures’ Trust Co. vs. U.S., 32 F. Supp. 289.

“A state may not impose a charge for the enjoyment of a right granted by the Federal Constitution.” Murdock vs. Com. of Penn., 319 US 105, at 113; 63 S Ct at 875; 87 L Ed at 1298 (1943)

All Citizens have the right to a home and personal property, and this property cannot be taxed unless in accordance with the two forms of Constitutional taxation mentioned above.

“Keeping in mind the well settled rule, that the citizen is exempt from taxation, unless the same is imposed by clear and unequivocal language, and that where the construction of a tax is doubtful, the doubt is to be resolved in favor of those upon whom the tax is sought to be laid.” Spreckles Sugar Refining Co. vs. McLain: 192 US 397.

So the law says we can not be taxed on our property such as land, homes, cars, in fact we should not have to pay a fee for a license or even sold one or for registration.

“Where rights secured by the Constitution are involved, there can be no rule making or legislation which would abrogate them.” – Miranda v. Arizona, 384 U.S. 436, 491.

Black’s law dictionary 4th edtion
ABROGATE. To annul, repeal, or destroy; to annul or repeal an order or rule issued by a subordinate authority; to repeal a former law by legislative act, or by usage.

“The claim and exercise of a constitutional right cannot be converted into a crime.” Miller v. U.S., 230 F 2d 486, 489.

“There can be no sanction or penalty imposed upon one because of this exercise of Constitutional rights.”- Sherar v. Cullen, 481 F. 945.

Murdock v. Pennsylvania 319 US 105 No state shall convert a liberty into a privilege, license it, and attach a fee to it. “A state may not impose a charge for the enjoyment of a right granted by Federal constitution. at 113, (1943).

Shuttlesworth v. City of Birmingham, 373 US 262 If a state converts a liberty into a privilege the citizen can engage in the right with impunity.

What we see is all the codes and rules they make that go against any of our rights or the constitution is null and void before the ink dries. They make them. They tell you it is the law. They beat, fine kill and imprison you for them. They will kill you over a Not-law. A not law is the color of law. Most laws today fall under not-laws and they are what they use to steal and rob from us in most cases.

The color of law is a legal term that refers to acting under the appearance of legal authority. The phrase, “color of”, in legal terminology, often means that something has a certain pretense or appearance. When something is done under color of law, it means that the activities are colored by a pretense of legal clout.

Hodges v. U.S. , 203 US 1 (1942). “The right to the enjoyment of life and liberty and the right to acquire and possess property are fundamental rights of the citizens of the several states and are not dependent upon the Constitution of the United States or the federal government for their existence.”

Bennett v. Boggs, 1 Baldw. 60 (1830). “Statutes that violate the plain and obvious principles of common (Natural) right and common reason are null and void.”

They pretend you are engaged in interstate and foreign commerce and charge you with all the unconstitutional laws of interstate and foreign commerce. This can not apply to the average person just with those engaged in interstate and foreign commerce.

To charge people for rights under the guise of being involved in interstate and foreign commerce is treason and fraud. But it goes much further since they also involve corporations, banks and agencies to carry it all out it becomes conspiracy racketeering and organized crime.

They do not have constitutional authority to charge you for or take your property.
They do not have constitutional authority to make you buy a license and registration and insurance of any kind. Not for building your house not for driving your car.
They do not have the authority to make any laws. rules or regulations concerning rights. The same rights you had long before the state was here. the right to own land to travel to build to do business to hunt to fish to grow food and raise live stock To grow your own medicine and use it as you see fit. All of these are rights and we have many more. They can not take them away through law. They can not charge or penalize us or turn them into a crime for practicing them.

When they do as they have already been doing for decades with out any repercussions, We have remedies to the law as the people and lawful owners of the government they have to answer to us.

Boyd v. U S, 116 US 616 5th Amendment rights. “…constitutional provisions for the security of person and property should be liberally construed… It is the duty of the courts to be watchful for the constitutional rights of Citizens, and against any stealthy encroachment thereon.”

“Silence can only be equated with fraud where there is a legal or moral duty to speak or where an inquiry left unanswered would be intentionally misleading.” U.S. v. Tweel, 550 F. 2d. 297, 299, 300 (1977)-

“Fraud in its elementary common law sense of deceit… includes the deliberate concealment of material information in a setting of fiduciary obligation. A public official is a fiduciary toward the public,… and if he deliberately conceals material information from them he is guilty of fraud.424 F.2d 1021UNITED STATES v.Horton R. PRUDDEN,No. 28140. United States Court of Appeals, Fifth Circuit. April 1970 –

Again is it our right to call them out on their criminal actions and not pay them any thing until they give us a acceptable answer?

“If money is wanted by rulers who have in any manner oppressed the People, they may retain it until their grievances are redressed, and thus peaceably procure relief, without trusting to despised petitions or disturbing the public tranquility.” Journals of the Continental Congress. 26 October, 1774©1789. Journals 1: 105©13.

Black’s Law Dictionary 4th Edition
REDRESS. The receiving satisfaction for an injury sustained.

According to law we have that right and no rules or regulations can be made concerning that right and it can not be converted into a crime.

“Silence can only be equated with fraud where there is a legal or moral duty to speak, or where an inquiry left unanswered would be intentionally misleading. . . Our revenue system is based on the good faith of the taxpayer and the taxpayers should be able to expect the same from the government in its enforcement and collection activities. If that is the case we hope our message is clear. This sort of deception will not be tolerated and if this is routine it should be corrected immediately.” U.S. v. Tweel, 550 F.2d 297, 299. See also U.S. v. Prudden, 424 F.2d 1021, 1032; Carmine v. Bowen, 64 A. 932.

To disregard Constitutional law, and to violate the same, creates a sure liability upon the one involved:

“State officers may be held personally liable for damages based upon actions taken in their official capacities.” Hafer v. Melo, 502 U.S. 21 (1991).

All government officials and agencies, including all State legislatures, are bound by the Constitution and must NOT create any defacto laws which counter the Constitution:

The Oath of office is a quid pro quo contract cf [U.S. Const. Art. 6, Clauses 2 and 3, Davis Vs. Lawyers Surety Corporation., 459 S.W. 2nd. 655, 657., Tex. Civ. App.] in which clerks, officials, or officers of the government pledge to perform (Support and uphold the United States and state Constitutions) in return for substance (wages, perks, benefits). Proponents are subjected to the penalties and remedies for Breach of Contract, Conspiracy cf [Title 18 U.S.C., Sections 241, 242]. Treason under the Constitution at Article 3, Section 3., and Intrinsic Fraud cf [Auerbach v Samuels, 10 Utah 2nd. 152, 349 P. 2nd. 1112,1114. Alleghany Corp v Kirby., D.C.N.Y. 218 F. Supp. 164, 183., and Keeton Packing Co. v State., 437 S.W. 20, 28]. Refusing to live by their oath places them in direct violation of their oath, in every case. Violating their oath is not just cause for immediate dismissal and removal from office, it is a federal crime. Federal law regulating oath of office by government officials is divided into four parts along with an executive order which further defines the law for purposes of enforcement. 5 U.S.C. 3331, provides the text of the actual oath of office members of Congress are required to take before assuming office. 5 U.S.C. 3333 requires members of Congress sign an affidavit that they have taken the oath of office required by 5 U.S.C. 3331 and have not or will not violate that oath of office during their tenure of office as defined by the third part of the law, 5 U.S.C. 7311 which explicitly makes it a federal criminal offense (and a violation of oath of office) for anyone employed in the United States Government (including members of Congress) to “advocate the overthrow of our constitutional form of government”

“The United States is entirely a creature of the Constitution. Its power and authority have no other source. It can only act in accordance with all the limitations imposed by the Constitution.” Reid v Covert 354 US l, 1957.

If they make rulings or laws infringing on any of our rights it is a crime. If they uphold or support or enforce any unconstitutional law, rule, statue, ordnance, act or treaty it is a violation of oath of office a federal crime and cause for immediate dismissal. You do not have to wait and vote them out. just band together and have them charged with their crimes and removed from office. It is plain to see by law The way AD Valorem tax is unconstitutional and a crime in how it is applied to not only Georgia but to all states as is the drivers licenses and registration and traffic laws except in relation to interstate and foreign commerce.

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