The 16th Amendment, the Supreme Court says, was suppose to clarify the limitation on the taxing power. It apparently didn't, so the Supreme Court is. Mr. Brushaber was arguing that the income tax was a 'direct' tax, and therefore unconstitutional because not apportioned. The court was correcting his erroneous contentions. We continue with the court clarification in this Brushaber case:
The contention that the Amendment treats a tax on income as a direct tax, although it is relieved from apportionment, and is necessarily therefore, not subject to the rule of uniformity, as such rule only applies to taxes which are not direct, thus destroying the two great classifications which have been recognized and enforced from the beginning, is wholly without foundation..." Brushaber at page 18
Continuing: " The conclusion reached in the Pollock Case did not in any degree involve holding that income taxes generically and necessarily came within the class of direct taxes on property, but on the contrary, recognized the fact that taxation on income, was in its nature, an excise, entitled to be enforced as such..." pg 16-17
There it is! The 16th Amendment left the income tax as an indirect excise tax and is to be enforced as such. It is a tax on corporate incomes not requiring the tax to be apportioned! On privileges! This is not my opinion, but a Supreme Court ruling. An important point to remember, is that the Supreme Court rulings must be followed by all lesser courts in this country. That is why I rely almost exclusively on Supreme Court decisions. They cannot be overruled by lower courts!
For further confirmation, let's looks at another Supreme Court decision.
Stanton vs Baltic Mining Co. 240 US 103, at 112 (1916) "By the previous ruling, it was settled that the Sixteenth Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation, possessed by Congress, from the beginning, from being taken out of the category of indirect taxation, to which it inherently belonged..."
So the 16th Amendment did not confer any new power to Congress, but simply reestablished and clarified the fact that income taxes belong in the category of indirect taxes. The income tax was not a new tax, but was a power possessed by Congress from the beginning. It just had to be levied as an indirect excise tax. It is the "without apportionment" wording of the 16th Amendment that keeps the income tax in the class of indirect taxes. It is also these words that create the confusion. The income tax is only entitled to be enforced as an excise; (a tax on privileged taxable activities.)
So, is the IRS collecting tax illegally? No. It is collecting it legally because you have been tricked into giving up your inalienable rights for a privilege. More on this later