Question of the Century.

The income tax, is an excise tax, not subject to apportionment. This is what the courts have said, and repeatidly held to be the truth about this tax.

An excise is a tax that is 'laid upon the manufacture, sale or consumption of commodities within the country, upon licenses to pursue ceratin occupations, and upon corporate privileges.'"

So my question of the century, is how did Joe Doe and hourly worker and Bob Smith a salaried worker, both of whom are non corporate officers, end up owing an excise tax if they are not benifiting from corporate privileges, do not have licences to pursue specific occupations, or are not involved in the sale, or manufacture of commodities, or are not actual government workers, drawing paychecks from the US Treasury?
In other words, when did working for a living to provide for ones self, become an excise taxable activity?

Just because they both work for ABC Inc., does not mean they enjoy the status of limited liablitity that the corporate Officers do. In fact, officers of corporations are included as "persons" as a person is defined in chapter 75. Hourly and salaried workers are not.