Simple Liberty  



The American Income Tax


Written by Darrell Anderson.

The following list of sources is an inventory of material contributing to researching this book, although some sources are not cited directly. The titles listed are in no way to be construed as necessarily endorsing all the ideas and themes offered by the authors of those books and titles.

1828 American Dictionary of the English Language, thirteenth printing, (1828; reprint, San Francisco: Foundation for American Christian Education, 2000)

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Federal Income Tax, Its Harmful Side Effects, Citizens for An Alternative Tax System,, last visited July 12, 2006

Historical Perspectives on the Federal Income Tax,, last visited July 12, 2006

Secretary Snow Admits U.S. Tax Code is Incomprehensible; IPI Asks, Now What?, Institute for Policy Innovation, April 10, 2006,

Tax History Museum,, last visited July 12, 2006

Webster’s New Universal Unabridged Dictionary, second edition (New York: Simon and Schuster, 1983)

Adams, Charles, “Our Income Tax: The Darker Side,” Citizens for An Alternative Tax System,, last visited July 12, 2006

Adams, Charles, For Good and Evil, The Impact of Taxes on the Course of Civilization, (Lanham: Madison Books, 1993)

Adams, Charles, Those Dirty Rotten Taxes, The Tax Revolts that Built America, (New York: The Free Press, Simon and Schuster, 1998)

Adams, Charles, When in the Course of Human Events, (Lanham: Rowman and Littlefield Publishers, 2000)

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Bartlett, John, Bartlett’s Familiar Quotations, fifteenth edition, (1882; reprint, Boston: Little, Brown and Company, 1980)

Becraft, Larry, Uncertainty Of The Federal Income Tax Laws, (Sept. 1, 1999),, last visited July 12, 2006

Benson, Bill and M. J. “Red” Beckman, The Law That Never Was, (South Holland: Constitutional Research Association, 1985)

Boutwell, George S., “The Income Tax,” North American Review, Volume 160 No. 462, (May 1895), p. 589

Brumbaugh, David L., Esenwein, Gregg A., Gravelle, Jane G., “Overview of the Federal Tax System,” Congressional Research Service Report for Congress, updated June 2, 2006

Buenker, John D., “The Ratification of the Federal Income Tax Amendment,” Cato Journal, Vol. 1 No. 1, (Spring 1981), p. 183

Calhoun, John C., A Disquisition on Government and Selections from the Discourse, edited by C. Gordon Post, (1953; reprint, Hackett Publishing Company, 1995)

Caron, Paul L., editor, Tax Stories, (New York: Foundation Press, 2003)

Carson, Gerald, “The Income Tax and How It Grew,” American Heritage, Volume 25 No. 1, December 1973, reprinted at

Carter, Jimmy, Nomination Acceptance Speech, July 15, 1976, Jimmy Carter Library and Museum,

Crane, Charlotte, “The Income Tax and the Burden of Perfection,” Northwestern University Law Review, Volume 100 No.1, p. 171.

Crouch, Holmes F., Going Into Tax Court, second edition, (Saratoga: Allyear Tax Guides, 2002)

Curtis, George Ticknor, “An Inquiry Into One of the Constitutional Restrictions on the Revenue Powers of the United States,” Harper’s New Monthly Magazine, Volume 33 No. 195 (August 1866), p. 354

Curtiss, W.M., The Tariff Idea, (1953; reprint, Irvington-on-Hudson: The Foundation for Economic Education, 1962)

Dickstein, Jeffrey A., Judicial Tyranny, (Missoula: Custom Prints, 1990)

Doherty, Brian, “Best of Both Worlds,” Reason Online, (, June 1995)

Doris, Lillian, editor, The American Way in Taxation: Internal Revenue, 1862–1963, (Englewood Cliffs: Prentice-Hall, 1963)

Ekirch, Arthur A. Jr., “The Sixteenth Amendment: The Historical Background,” Cato Journal, Vol. 1 No. 1, (Spring 1981), p. 161

Fisher, Glen W., The Worst Tax? A History of the Property Tax in America, (Lawrence: University Press of Kansas, 1996)

Frey, Thomas, “The Coming Collapse of Income Tax,” DaVinci Institute, (, October 4, 2003)

Graves, Arthur C., “The Income Tax Amendment,” Yale Law Journal, Volume 20 (1910), p. 506

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Hamowy, Ronald, “The IRS and Civil Liberties,” Cato Journal, Volume 1 No. 1 (1981), p. 253

Hansen, George, Congressman, To Harass Our People, The IRS and Government Abuse of Power, (Washington, D.C.: A Positive Publications Book, 1984)

Hart, Phil, Constitutional Income: Do You Have Any?, 3rd edition, (Alpine Press, 2005)

Hayek, F.A., The Constitution of Liberty, (1960; reprint, Chicago: The University of Chicago Press, 1978)

Higgs, Robert, “How War Amplified Federal Power in the Twentieth Century,” The Freeman, July 1999, reprinted at

Holland, Vernon, The Law That Always Was, (Tulsa: F.E.A. Books, 1987)

Howard, Philip K., The Death of Common Sense, (New York: Warner Books, 1994)

Jensen, Erik M., “The Taxing Power, the Sixteenth Amendment, and the Meaning of ‘Incomes’,” Tax History Project, October 4, 2002, last visited July 12, 2006

Johnson, Calvin H., “Fixing the Constitutional Absurdity of the Apportionment of Direct Tax,” Constitutional Commentary, Volume 21 No. 2 (June 2004), p. 295

Johnson, Calvin H., “Purging Out Pollock: The Constitutionality of Federal Wealth or Sales Tax,” Tax History Project, Dec. 27, 2002, last visited July 12, 2006

Johnson, Walter, The United States Since 1865, (Boston: Ginn and Company, 1965)

Ketcham, Ralph, editor, The Anti-Federalist Papers and Constitutional Convention Debates, (New York: Mentor/New American Library, 1986)

Lewis, Alan, The Psychology of Taxation, (New York: St. Martin’s Press, 1982)

Lewis, Sinclair, Main Street, (1920, reprint, New York: Dover Publications, 1999)

Lloyd, Lewis E., Tariffs: The Case for Protection, (New York: The Devin-Adair Company, 1955)

Luckey, John R., Congressional Research Service Report, Frequently Asked Questions Concerning the Federal Income Tax, Order Code 97–59A, updated January 7, 2005.

Marx, Karl and Engels, Friedrich, The Communist Manifesto, Introduction by Martin Malia, (New York: Signet Classics, 1998)

McCullough, David, John Adams, (New York: Simon and Schuster, 2001)

McDonald, Forrest, editor, Empire and Nation, Letters from a Farmer in Pennsylvania (John Dickinson), Letters from the Federal Farmer (Richard Henry Lee), second edition, (Indianapolis: Liberty Fund, 1999)

Mehrotra, Ajay K., “Edwin R.A. Seligman and the Beginnings of the U.S. Income Tax,” Tax History Project, Oct. 31, 2005, last visited July 12, 2006

Montesquieu, The Spirit of Laws, (Berkeley: University of California Press, 1977)

Morrow, Dwight W., “The Income Tax Amendment,” Columbia Law Review, Volume 10 No. 5, (1910), p. 412

Nevins, Allan and Commager, Henry Steele, A Pocket History of the United States, seventh edition, (New York: Pocket Books/Simon and Schuster, 1981)

Nock, Albert Jay, Jefferson, (Washington, D.C.: National Home Library Foundation, 1926)

Oppenheimer, Franz, The State, translated by John Gitterman, (1914; reprint, San Francisco: Fox and Wilkes, 1997)

Pilla, Daniel J. Jr., How to Fire the IRS, A National Sales Tax, (St. Paul: Winning Publications, 1993)

Rakove, Jack N., Original Meanings, Politics and Ideas in the Making of the Constitution, (New York: Vintage Books, 1997)

Reagan, Ronald, Remarks at the “Prelude to Independence” Celebration in Williamsburg, Virginia, May 30, 1985, Ronald Reagan Presidential Library,

Rothbard, Murray N., “The Myth of Neutral Taxation,” Cato Journal, Vol. 1 No. 2 (1981), p. 519

Sakolski, Aaron M., Land Tenure and Land Taxation in America, (New York: Robert Schalkenbach Foundation, 1957)

Schiff, Irwin, The Great Income Tax Hoax, (Hamden: Freedom Books, 1985)

Shlaes, Amity, The Greedy Hand, (New York: Random House, 1999)

Skinner, Otto, The Biggest “Tax Loophole” of All, (San Pedro: Otto U. Skinner, 1997)

Smith, Adam, An Inquiry into the Nature and Causes of the Wealth of Nations, (1776; reprint, Amherst: Prometheus Books, 1991)

Spangler, Mark, editor, Clichés of Politics, (Irvington-on-Hudson: The Foundation for Economic Education, 1996)

Stang, Alan, Tax Scam, (Alta Loma: Mount Sinai Press, 1988)

Storing, Herbert J., What the Anti-Federalists Were For, (Chicago: The University of Chicago Press, 1981)

Stratton, Lawrence M. Jr. and Moore, Stephen and Roberts, Paul Craig, “The Roots of the Income Tax,” National Review, April 17, 1995

Thorndike, Joe, “An Army of Officials: The Civil War Bureau of Internal Revenue,” Tax History Project, Dec. 21, 2001, last visited July 12, 2006

Twight, Charlotte, “Evolution of Federal Income Withholding: The Machinery of Institutional Change,” Cato Journal, Volume 14 No. 3, (Winter 1995), p. 359

Wells, David A., “The Communism of a Discriminating Income-Tax,” North American Review, Volume 130 No. 280, (March 1880), p. 236

Willis, Garry, editor, The Federalist Papers, (New York: Bantam Classics, 1982)

Wilson, William L., “The Income Tax on Corporations,” North American Review, Volume 158 No. 446, (January 1893), p. 1


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