Jason Bourne wrote:I don't think that is the only way it works. The constitution and it the original 10 amendments, the Bill of Rights, grants certain rights. The courts step in when there is legal matter where it seems that a right is under threat or denied. There are still innate rights granted under the constitution. Just because the court is not opining on it does not mean it does not exist.
True, but no fundamental right really exists unless the judiciary tells the gov't it exists and that the gov't has to keep its paws off it. It's ultimately up to the Supreme Court to tell us which constitutional rights exist, particularly where the gov't is trying to interfere in such a right.
Article 1 Section 8 and 9 of the US Constitution reads in part:
Section 8. The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States;
As I recall, it was unclear whether "taxes" included "income tax." Hence, the amendment. But this has never been an issue of a fundamental constitutional right, but the limits of the legislative power under Article I.
Section 9.
No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.
Same thing -- it's dealing with the limits of legislative power, not an individual's fundamental right.
These sections expressly prohibit an income tax. though during the civil war one was allowed and held by the court as constitutional due to it being to pay for the war.
They do not expressly prohibit an income tax, but are silent, leading to the confusion that led to the amendment.
If I had time I could dig up cases that challenge the constitutionality of the income tax. Essentially they conclude that but for the 16th amendment such tax is unconstitutional.
Perhaps, but this is not relevant to what we are really talking about: fundamental constitutional rights of the individual, like equal protection, due process, etc. Whether the legislative branch has the authority to do something under enumerated duties and powers in Article I is
very different than the individual's fundamental rights protected under the Bill of Rights and similar amendments.
The 16 amendment took away a specific right to the enjoyment of income by allowing the government to tax it.
This has never been recognized as a fundamental constitutional right of the individual, but only whether the Congress has such authority within its enumerated powers.