If one wants to stand on the U.S. Constitution as one's foundation, then the 13th Amendment to the U.S. Constitution can be used as an ironclad argument against a forcible direct tax on the labor of a human being. The 13th Amendment says: "Neither slavery nor involuntary servitude, except as a punishment for a crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction. Congress shall have the power to enforce this article by appropriate legislation."
The 13th Amendment makes it very clear that we cannot legally or Constitutionally be forced into involuntary servitude.
As such, we maintain that a human being has an inalienable right to own 100 % of Person and 100% of Labor, including control over how the fruits of his actions are dispensed. A human being has an inalienable right to control the compensation for his labor while in the act of any service in the marketplace – e.g., digging ditches, flipping burgers, word-processing documents for a company, programming computers, preparing court cases, performing surgery, preaching sermons, or writing novels.
A forcible direct tax on the labor of a human being is in violation of this right as stated in the 13th Amendment. If we work 40 hours a week, and another entity forcibly conscripts 25 % of our compensation, then we argue that we have been forced into involuntary servitude – slavery – for 10 of those 40 hours, and we were free for the other 30. If we could freely choose to work just the 30 hours and decline to work the 10 hours, then our wills would not be violated and the 13th Amendment would be honored.
However, Congress, the IRS and their Internal Revenue Code (IRC) lay direct claim to those ten hours (or some stated percentage) without our consent.
In other words, in a free and just society, a society in which there is no slavery of any form:
Human beings are not forced to work for free, in whole or in part.
Human beings are not slaves to anything or anyone.
Anyone who attempts to force us to work for free, without compensation, has violated our rights under the 13th Amendment.
This, of course, is not the state of affairs in the United States of America at the turn of the millennium, in which:
We labor involuntarily for at least four months out of every year for the government.
We are, therefore, slaves for that period of time.
The government, having forced us to work for free, without compensation, has violated the 13th Amendment.
Of course, what follows from all this discussion is that there is an issue about slavery. But it is not the issue politically correct historians and activists are raising. As for reparations, we suspect many of us might be willing to let bygones be bygones if we never had to pay out another dime to the IRS. We often read about how great the economy is supposedly doing. Just imagine how it would flourish if human beings owned 100% of Person and Labor, and could voluntarily invest the capital we currently pay to the government in our businesses, our homes, our schools, and our communities!
For those of you who believe that the 16th Amendment repealed, replaced, modified, appended, amended or superceded the 13th Amendment, you are mistaken. For an Amendment to be changed, in any way, there must be an Amendment that emphatically declares this action. There is absolutely nothing in the Constitution that alters the efficacy of the 13th Amendment in even the slightest way. The 16th merely allowed the government to enter the “National Social Benefits” business where it finances the system with the mandatory contributions of voluntary participants. While all Americans certainly understand the concept of mandatory contributions, they fail to understand the concept of voluntary participation, largely due to a very effective marketing campaign on the part of our central government for several generations now since the Great Depression. The 16th gave the government the power to legally enter a contractual relationship with its citizens wherein the citizen contributes a portion of his labor in exchange for social benefits. In order for both Amendments to peacefully coexist, the contractual relationships in the system created by the 16th cannot be forced upon the citizens. For to do so would be to contradict the 13th completely.
Is the Income Tax a Form of Slavery? – LewRockwell.com