TALLAHASSEE, Fla., Feb. 14, 2006 (PRIMEZONE) -- In 1884, the U.S. Supreme Court affirmed the property nature of labor declaring that "the property which every man has in his own labor, as it is the original foundation of all other property, so it is the most sacred and inviolable." But in his scholarly new book on income tax history, The New Income Tax Scandal, tax reform activist John C. Garrison, now engaged in Florida State legal work, has shown that, in 1913, Congress effectively nullified this 1884 Supreme Court authority on labor through the scandalous conversion of the income tax from an excise tax to a direct tax. He explains how this Congressional act led to a denial under tax law that labor is property followed by the bizarre classification of labor as mere "behavior performed by human beings in exchange for compensation" and ending, in a logical order, with the denial that a worker's labor is income-producing property entitled to deductible expenses similar to those extended to the income-producing property of a business. The result, being felt in our time, has been an undue discrimination against the labor of American workers who, on the basis of unjust laws, must now endure a wrongful economic loss through legitimate deductions denied by a self-serving Congress awash in bribery and other corruptions.
In his groundbreaking work, Garrison skillfully defends his findings as he draws from twenty years of research and from trials of the income tax that he carried out in the federal courts. In The New Income Tax Scandal, readers will discover the impact the 1913 Congressional act brought on the federal courts. Apparently unwilling to allow even the possibility of disrupting the vital tax flow, federal judges throughout the system have had no choice but to go against their own principles of justice to protect the viability of the tax system. As incredible as this sounds, Garrison nevertheless demonstrates expertly out of cases already in the public domain and open for all to examine, how judges faced with the dilemma of exposing a corrupt tax system have had to suppress legal evidence affirming a worker's labor to be income-producing property and have had to use casuistry and deception to obstruct justice as the only means available to defend the system. That these sordid tactics were the only options available to safeguard the system in these cases is clearly in itself an indictment against the system.
Exposing deep-seated tax corruption in U.S. government and its corrosive effect on court decisions, Garrison's book also explores the need for major tax reform to cure the ongoing tax abuse against workers. In his book, Garrison proposes a new hybrid tax system which calls for a national sales tax that exempts life-sustaining commodities and a flat-rate income tax on earnings above a minimum of $40,000 annually. Also called for is the elimination of the corporate income tax, seen as a deceitful stealth tax that is paid not by corporations but passed on to consumers. With its learned and compelling content, readers will realize that The New Income Tax Scandal is truly one of the most relevant, informative and timely books they can find in today's harsh economy.
About the Author
John C. Garrison works for the Florida state government in legal matters and has been engaged in the study of federal tax history and law and in tax reform activism for over two decades.
The New Income Tax Scandal -- by John C. Garrison
How Congress Hijacked The Sixteenth Amendment
Trade Paperback; $20.99; 133 pages; 1-4134-9544-3
Cloth Hardback; $30.99; 133 pages; 1-4134-9602-4
To request a complimentary paperback review copy, contact the publisher at (888) 795-4274 x 472. Tear sheets may be sent by regular or electronic mail to Christie Conales. To purchase copies of the book for resale, please fax Xlibris at (610) 915-0294 or call (888) 795-4274 x.876.
Xlibris books can be purchased in any major bookstore, or online at Amazon, Barnes & Noble, Borders or Xlibris. For more information, contact Xlibris at (888) 795-4274 or on the web at www.johncgarrison.com.