Apercu #06  Common Sense Estate Taxes
    • To expand liberty and so stimulate the economy, any tax rate placed on the assets of a decease’s “Estate,” must be reset to zero.     Each attributable Act, so not in Pursuance of the Constitution,  must be struck down and made null and void.     That’s where governance cannot go.

• The Constitution of the United States,
       • Article I Section 8 Clause 1-Powers of Congress: “…Power To lay and collect Taxes, Duties, Imposts and Excises, … to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; must be so revisited to know that, “estate duties” loses on exemptions and uniformity.
      • Thereof, consider this, dying in one State cost more than dying in another State.
• Thereof, even more in one year vs. another.
      
      • Thereof, The Tariff Act, AD 1789, immediately was used to produced 95% of federal revenue.    Treasury agents collected that tariff.
     • Thereof, a tariff is a tax or duty to be levied on certain goods of a particular class of imports or exports.
     • Thereof, tariffs currently are set to stop free trade.

     • Thereof, so, a duty is just an indirect tax, a tax levied on certain goods or services rather than persons or organizations.

    • Thereof, so, an excise tax is so levied on goods and commodities produced or sold within the country
    • Thereof, so on licenses granted for certain activities: i. e. : excise taxes on cigarettes, whiskey, firearms.
    • Thereof, so, taxes are on individuals.

    • Thereof, so, an IMPOST is a tax, especially an import duty, that cannot be waved, but is always a compulsory payment.

    • ‘An estate duty (or inheritance tax) is a tax levied on the estate of a deceased person in many jurisdictions or on the inheritance of a person;’ within a State.
    • Thereof, so, tax on a service would be against the administrator, not the estate.

     • so an estate duty is a non-economic tax on the dead.
     • so birth rightly is not taxed.
     • so, consider this: if it is a registration tax, can it be avoided by avoiding the process?  Naturally, the valuation of the transferal then has no relevancy.
     • so, title changes matter not.

            Ludwig von Mises AD 1881-1972, Economist
            von Mises said: “Estate taxes of the height they have already attained  for the upper brackets, are no longer to be qualified as taxes.
They are measures of expropriation”
  “…. to tax the people until it hurts. I disagree with these sadists”.

   •  So definitively, such an ‘Estate’ is of a temporal existence, that until assembled financial and ‘real’ assets have been conveyed to heirs without tax entailments.     Thereof, to allow the remaining share of fully taxed life long achievements, to be freely passed on to the next generation, or kept within a family enterprise.

   • A citizen’s “share” of spending, explicitly expires at death, as does citizenship, and the right to vote.      The act of dying is not an economic activity, to be subject to the Duties.     Likewise, no “head tax”.

    • There is not goods imported nor exported nor of an excise tax within the States.
   • “Simplistically, a citizen expires, taxed not again”.  

                      Pau leroy-Beaulieu,  French Economist,
  Author of “Traite de La Science des Finances” AD 1877
  Taxes are simply contributions demanded of citizens as their ‘share’ of the expenses of government”

            Apercu #06  Copyright  ©  2010  by jimlewisruns.com
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