Perhaps you forget, the Constitution trumps the Supreme Court, therefore, the Amendment was enacted to give the Congress the power to tax income. Yes while the Consitution in Article 1 Section 2 requires Congress to apportion direct taxes according to the enumeration or census, Article 1 Section 8 gives the Congress the power to lay and collect taxes. The 16th Amendment gives Congress the power lay and collect taxes on income without the need for enumeration.

Yes the Supreme Court has ruled that the wording of the 16th Amendment reads that the income tax is an excise tax, which means that it must, in order to be consitutional, be applied uniformly. That is exactly what US Code Title 26 Subsection A Section 1.

A a single tax-payer living in Alaska, I pay the same percentage on my income for my wage level as does an individual living in California, Michigan, Florida, or Texas would pay.

Furthermore nothing in the 16th Amendment violates the 4th Amendment. There is no seizure but rather a tax which the Congress has the power to lay and collect.

I hate the income tax as much as anybody, but, despite the rhetoric that has been provided, it is a legal tax that I am by law required to pay. I can take my chances and not pay it, but then I must rely on having a jury say that I am right in not paying it.

dmk