The phrase taxation without representation describes a populace that is required to pay taxes to a government authority without having any say in that government's policies. The term has its origin in a slogan of the American colonials against their British rulers: "Taxation without representation is tyranny.
Understanding Taxation Without Representation
Opposition to taxation without representation was one of the primary causes of the American Revolution.
The British Parliament began taxing its American colonists directly in 1760's, ostensibly to recoup losses incurred during the Seven Years’ War of 1756 to 1763. One particularly despised tax, imposed by the Stamp Act of 1765, required colonial printers to pay a tax on documents used or created in the colonies, and to prove it by affixing an embossed revenue stamp to the documents.
Violators were tried in vice-admiralty courts without a jury. The denial of a trial by peers was a second injury, in the minds of colonists.
Revolt Against the Stamp Act
Colonists considered the tax to be illegal because they had no representation in the Parliament that passed it and were denied the right to a trial by a jury of their peers. Delegates from nine of the 13 colonies met in New York in October 1765 to form the Stamp Act Congress, better known as the Continental Congress of 1765
William Samuel Johnson of Connecticut, John Dickinson of Pennsylvania, John Rutledge of South Carolina, and other prominent colonials met for 18 days.6 They then approved a "Declaration of the Rights and Grievances of the Colonists," stating the delegates’ joint position for other colonists to read. Resolutions three, four, and five stressed the delegates’ loyalty to the crown while stating their objection to taxation without representation.
Trial Without a Jury
A later resolution disputed the use of admiralty courts that conducted trials without juries, citing a violation of the rights of all free Englishmen.
The Congress eventually drafted three petitions addressed to King George III, the House of Lords, and the House of Commons.
After the Stamp Act
The petitions were initially ignored but boycotts of British imports and other financial pressures by the colonists finally led to the repeal of the Stamp Act in March 1766.
It was too late. After years of increasing tensions, the American Revolution began on April 19, 1775, with battles between American colonists and British soldiers in Lexington and Concord.
On June 7, 1776, Richard Henry Lee introduced a resolution to Congress declaring the 13 colonies free from British rule. Benjamin Franklin, John Adams, and Thomas Jefferson were among the representatives chosen to word the resolution.
A Statement of Intent
The first part was a simple statement of intent, including the declaration that all men were created equal and have unalienable rights to life, liberty, and the pursuit of happiness. A second section listed the colonists’ grievances and declared their determination to achieve independence. The final paragraph dissolved the colonists’ ties with Britain.
Following debate, the Second Continental Congress adopted the Declaration of Independence on July 4, 1776, with the signing occurring primarily on Aug.2, 1776.
Taxation Without Representation in Modern Times
Taxation without representation was by no means extinguished with the separation of the American colonies from Britain. Not even in the U.S.
Residents of Puerto Rico and the District of Columbia have no voting representatives in the U.S. Congress.
Residents of Puerto Rico, for example, are U.S. citizens but do not have the right to vote in presidential elections and have no voting representatives in the U.S. Congress (unless they move to one of the 50 states.)
In addition, the phrase taxation without representation appeared on license plates issued by the District of Columbia beginning in the year 2000. The addition of the slogan was meant to increase awareness of the fact that residents of the District pay federal taxes despite having no voting representation in Congress.5
In 2017, the District's City Council added one word to the phrase. It now reads "End Taxation Without Representation."
https://www.congress.gov/bill/114th-congress/house-bill/1813/text#H9175545618BE44DF8E76957F00EA0011
114th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to tax bona fide residents of the District of Columbia in the same manner as bona fide residents of possessions of the United States.
Mr. Gohmert introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to tax bona fide residents of the District of Columbia in the same manner as bona fide residents of possessions of the United States.
This Act may be cited as the “No Taxation Without Representation Act”.
The Congress finds the following:
(1) The phrase “no taxation without representation” was a rallying cry of many American colonists during the period of British rule in the 1760s and early 1770s. The slogan gained widespread notoriety after the passage of the Sugar Act on April 5, 1764.
(2) American colonists increasingly resented being levied taxes without having actual legislators seated and voting in Parliament in London. The idea that there should be no taxation without representation dated back even further. Benjamin Franklin stated, “it is suppos’d an undoubted Right of Englishmen not to be taxed but by their own Consent given thro’ their Representatives.”.
(3) This issue became even more defined in 1765 with the passage of the Stamp Act which was the first true attempt to levy a direct tax on the American colonies. Ultimately the tax was repealed, but the idea of no taxation without representation persisted.
(4) Article I, section 2, clause 1 of the United States Constitution, states, “The House of Representatives shall be composed of Members chosen every second Year by the People of the several States, and the Electors in each State shall have the Qualifications requisite for Electors of the most numerous Branch of the State Legislature.”.
(5) The Organic Act of 1801 placed Washington, DC, under the exclusive jurisdiction of the United States Congress and people in the District were no longer considered residents of Virginia or Maryland.
(6) Many in Washington, DC, were immediately opposed to the idea of being taxed without congressional representation and over the years several congressional leaders introduced constitutional amendments to give the District of Columbia voting representation, though none were successful.
(7) In 1898, Puerto Rico was acquired by the United States and currently has a Resident Commissioner with limited voting rights. Section 933 of the Internal Revenue Code of 1986 exempts bona fide citizens who are residents of Puerto Rico for the entire taxable year from Federal taxes on income earned in Puerto Rico.
(8) On March 31, 1917, the United States took possession of the Virgin Islands and in 1927, the territory’s residents were granted citizenship. Under section 932 of the Internal Revenue Code of 1986, individuals who are bona fide residents of the United States Virgin Islands during the entire taxable year, and who fully pay all income tax liabilities to the United States Virgin Islands, are not subject to Federal income taxes on their income.
(9) Guam was established as a territory of the United States after the passage of the Guam Organic Act of 1950. Under the provisions of section 935 of the Internal Revenue Code of 1986, residents of Guam are required to file tax returns with Guam, but not with the United States Federal Government and therefore the residents do not have to pay United States Federal income taxes.
(10) The Commonwealth of the Northern Mariana Islands was established in 1975 after residents decided not to pursue independence, but instead they opted to enter into territory negotiations. The tax treatment of the Northern Mariana Islands is similar to the structure of Guam in that bona fide residents are not required to pay Federal income taxes.
(11) American Samoa, which is technically considered “unorganized” because no Organic Acts have been passed by Congress, is governed by section 931 of the Internal Revenue Code of 1986. Under this section, bona fide year-round residents are exempt from Federal taxes on income they earn in Samoa, Guam, and Northern Mariana Islands, but are subject to Federal taxes on income earned elsewhere.
(12) In keeping with the early history and democratic traditions of the United States, the principles established in the Constitution, and in conformance with the other territories of the United States which have delegates but no Representative, the residents of the District of Columbia should be exempt from paying United States Federal income taxes.
SEC. 3. EXCLUSION FROM GROSS INCOME FOR INCOME FROM SOURCES WITHIN THE DISTRICT OF COLUMBIA.
(a) In General.—Subpart D of part III of subchapter N of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
“(a) General Rule.—In the case of an individual who is a bona fide resident of the District of Columbia during the entire taxable year, gross income shall not include—
“(1) income derived from sources within the District of Columbia, and
“(2) income effectively connected with the conduct of a trade or business by such individual within the District of Columbia.
“(b) Deductions, Etc. Allocable To Excluded Amounts Not Allowable.—An individual shall not be allowed—
“(1) as a deduction from gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or
“(2) any credit, properly allocable or chargeable against amounts excluded from gross income under this section.
“(c) Bona Fide Resident And Other Applicable Rules.—For purposes of this section, rules similar to the rules of section 876, 937, 957(c), 3401(a)(8)(D), and 7654 shall apply.”.
(b) Clerical Amendment.—The table of sections for subpart D of part III of subchapter N of chapter 1 of such Code is amended by adding at the end the following new item:
“Sec. 938. Income from sources within the District of Columbia.”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.
This applies to states that received federal money and changed their voting system without a vote of residents, and Subjugates taxpayers illegally without any representation on how the tax funded government is run IE Georgia does as it wants, with money received by other taxpayer funds provided by other states via the Federal Government, illegally.
THERE IS NO DIFFERENCE IN BRITAIN OR GEORGIA EXCEPT GEOGRAPHY.
Illegal taxation without representation laws STILL APPLY
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