US Supreme Court’s 1894 Decision That Income Tax Is Unconstitutional Never Nullified?

In 1894, in a landmark case Pollock v. Farmers’ Loan & Trust Co, the US Supreme Court ruled that income taxes on rents, dividends, and interest to be direct taxes and thus unconstitutional as stated in Article I, Section 9, Clause 4: “No Capitation, or other direct Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.”
This original constitutional law was intended to keep individuals from ever being directly taxed on their income. But,

“in 1906, with the election of President Theodore Roosevelt, and later his successor William Howard Taft, the United States saw a populous movement for tax reform. This movement culminated in February 1913 with the ratification of the Sixteenth Amendment to the United States Constitution: ‘The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration’. This granted Congress the specific power to create a direct income tax. By February 1913, 36 states had ratified the change to the Constitution. Of the 48 states at the time, 42 ratified. Connecticut, Rhode Island, and Utah rejected the amendment; Pennsylvania, Virginia, and Florida did not take up the issue.” –

This being ratified, nullified the Article 1, Section 9, Clause 4.  Or so we were told!

The Discovery

Article V of the U.S. Constitution specifies the ratification process, and requires 3/4 of the States to ratify any amendment proposed by Congress. There were 48 States in the American Union in 1913, meaning that affirmative action of 36 states was required for ratification. In February, 1913, Secretary of State Philander Knox issued a proclamation claiming that 38 states had ratified the amendment.

In 1984, William J. Benson began a research project, never before performed, to investigate the process of ratification of the 16th Amendment. After traveling to the capitols of the New England states, and reviewing the journals of the state legislative bodies, he saw that many states had not ratified the Amendment. Continuing his research at the National Archives in Washington, DC, Bill Benson discovered his Golden Key. This damning piece of evidence is a 16 page memorandum from the Solicitor of the Department of State, whose duty is the provision of legal opinions for the use of the Secretary of State. In this memorandum sent to the Secretary of State, the Solicitor of the Department of State lists the many errors he found in the ratification process!

The 4 states listed below are among the 38 states that Philander Knox claimed ratification from.

The Kentucky Senate voted upon the resolution, but rejected it by a vote of 9 in favor and 22 opposed.
The Oklahoma Senate amended the language of the 16th Amendment to have a precisely opposite meaning.
The California legislative assembly never recorded any vote upon any proposal to adopt the amendment proposed by Congress.
The State of Minnesota sent nothing to the Secretary of State in Washington.

When his year long project was finished at the end of 1984, Bill had visited every state capitol and knew that not a single state had actually and legally ratified the proposal to amend the Constitution. 33 states engaged in the unauthorized activity of amending the language of the amendment proposed by congress, a power the states do not possess. Since 36 states were needed for ratification, the failure of 13 to ratify would be fatal to the amendment, and this occurs within the major (first three) defects tabulated in Defects in Ratification of the 16th Amendment. Even if we were to ignore defects of spelling, capitalization, and punctuation, we would still have only 2 states which successfully ratified.

– Bill Benson

If this is correct, then there has been a HUGE fraud perpretrated upon the American people and it needs to STOP NOW! The government needs to pay us back ALL of our money… WITH interest, and everybody that was ever jailed for not paying them, or late in paying them or IS in jail because of this, needs to be released and compensated! Then…. every government official, judge and IRS agent that had/has anything to do with running/aiding this fraud needs to be brought to answer before a common law PEOPLE’S court for their actions! And Bill Benson, at “The Law That Never Was” needs to share this proof with the rest of us so we can make it happen!!!!

There is also another man, Wayne Bentson that is apparently and currently going through a court case about this very same thing.  I received an email and wish to include this here:


A group called “WE THE PEOPLE FOUNDATION” has been legally looking into the fraudulent passing of the 16th Amendment, and has taken the time (many years) to go to each state and search back into the records to find the original voting results. Once these true results were obtained, it was proven beyond a doubt that the voting results were tampered with to illegally to pass the 16th Amendment. In fact it did not pass. “WE THE PEOPLE FOUNDATION” proved this to be true once and for all.

The proof that the 16th Amendment states voting was illegally changed was presented to the US Supreme Court in 2003, and was legally recognized as true and correct. However, it was such a huge issue it was passed on to the US Congress for their decision. However, Congress decided to put off ruling on this case until sometime in 2005. 

If this is so, then even if this documentation is being used in court for Bentson’s defense, it needs to be shared so others can use it too! These are public records and need to be shared! CLICK HERE to read the entire email, there is a LOT more info there that is very interesting!



  1. Barry Said:

    I knew about this — drives you crazy doesn’t it !

    • Debby Reagan Said:

      Absotively, possilutely! LOL GRRRRRRRRR!!

  2. J. Barretto Said:

    Thank you Debby for taking the time in researching this information. If together the people of this country rise up and make sure to share with everyone that a huge lie has been laid upon this nation, we could still have a chance and transform the U.S. into its former glory.

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