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Employer Letter Example: Vaccine Mandate Objection

No authorship claim or copyright asserted...A letter that also came to me via a route like a letter in a bottle.

Dear Boss,
First, I request a religious exemption. "Each of the manufactures of the Covid vaccines currently available developed and confirmed their vaccines using fetal cell lines, which originated from aborted fetuses. ( https://lozierinstitute.org/an-ethics-assessment-of-covid-19-vaccine-programs/ ) For example, each of the currently available Covid vaccines confirmed their vaccine by protein testing using the abortion-derived cell line HEK-293. ( https://lozierinstitute.org/an-ethics-assessment-of-covid-19-vaccine-programs/ ) Partaking in a vaccine made from aborted fetuses makes me complicit in an action that offends my religious faith. As such, I cannot, in good conscience and in accord with my religious faith, take any such Covid vaccine at this time. In addition, any coerced medical treatment goes against my religious faith and the right of conscience to control one’s own medical treatment, free of coercion or force. As fellow governments recognize: "Religion includes all aspects of religious observance and practice, as well as belief. Religious beliefs are not only those beliefs held by traditional, organized religions, but also include moral or ethical beliefs as to what is right or wrong which are sincerely held with the strength of traditional religious views." (https://www.tn.gov/content/dam/tn/hr/documents/Religion_Accommodation_Guidelines.pdf) Please provide a reasonable accommodation to my belief, as I wish to continue to be a good employee, helpful to the team.

Equally, compelling any employee to take any current Covid-19 vaccine violates federal and state law, and subjects the employer to substantial liability risk, including liability for any injury the employee may suffer from the vaccine. Many employers have reconsidered issuing such a mandate after more fruitful review with legal counsel, insurance providers, and public opinion advisors of the desires of employees and the consuming public. Even the Kaiser Foundation warned of the legal risk in this respect. (https://www.kff.org/coronavirus-covid-19/issue-brief/key-questions-about-covid-19-vaccine-mandates/)
Three key concerns: first, informed consent is the guiding light of all medicine, in accord with the Nuremberg Code of 1947; second, the Americans with Disabilities Act proscribes, punishes and penalizes employers who invasively inquire into their employees' medical status and then treat those employees differently based on their perceived medical status, as the many AIDS related cases of decades ago fully attest; and third, international law, Constitutional law, specific statutes and the common law of torts all forbid conditioning access to employment, education or public accommodations upon coerced, invasive medical examinations and treatment, unless the employer can fully provide objective, scientifically validated evidence of the threat from the employee and how no practicable alternative could possible suffice to mitigate such supposed public health threat and still perform the necessary essentials of employment. As one federal court just recently held, the availability of reasonable accommodations like accounting for prior infection, antibody testing, temperature checks, remote work, other forms of testing, and the like suffice to meet any institution’s needs in lieu of masks, public shaming, and forced injections of foreign substances into the body that the FDA admits we do not know the long -term effects of.
For instance, the symptomatic can be self-isolated. Hence, requiring vaccinations only addresses one risk: dangerous or deadly transmission, by the asymptomatic or pre-symptomatic employee, in the employment setting. Yet even government official Mr. Fauci admits, as scientific studies affirm, asymptomatic transmission is exceedingly and "very rare." Indeed, initial data suggests the vaccinated are just as, or even much more, likely to transmit the virus as the asymptomatic or pre-symptomatic. Hence, the vaccine solves nothing. This evidentiary limitation on any employer's decision making, aside from the legal and insurance risks of forcing vaccinations as a term of employment without any accommodation or even exception for the previously infected (and thus better protected), is the reason most employers wisely refuse to mandate the vaccine. This doesn't even address the arbitrary self-limitation of the pool of talent for the employer: why reduce your own talent pool, when many who refuse invasive inquiries or risky treatment may be amongst your most effective, efficient and profitable employees?
This right to refuse forced injections, such as the Covid-19 vaccine, implements the internationally agreed legal requirement of Informed Consent established in the Nuremberg Code of 1947. (http://www.cirp.org/library/ethics/nuremberg/ ). As the Nuremberg Code established, every person must "be able to exercise free power of choice, without the intervention of any element of force, fraud, deceit, duress, overreaching, or other ulterior form of constraint or coercion; and should have sufficient knowledge and comprehension of the elements of the subject matter involved as to enable him to make an understanding and enlightened decision" for any medical experimental drug, as the Covid-19 vaccine currently is.

Second, demanding employees divulge their personal medical information invades their protected right to privacy, and discriminates against them based on their perceived medical status, in contravention of the Americans with Disabilities Act. (42 USC §12112(a).) Indeed, the ADA prohibits employers from invasive inquiries about their medical status, and that includes questions about diseases and treatments for those diseases, such as vaccines. As the EEOC makes clear, an employer can only ask medical information if the employer can prove the medical information is both job-related and necessary for the business. (https://www.eeoc.gov/laws/guidance/questions-and-answers-enforcement-guidance-disability-related-inquiries-and-medical). An employer that treats an individual employee differently based on that employer’s belief the employee’s medical condition impairs the employee is discriminating against that employee based on perceived medical status disability, in contravention of the ADA. The employer must have proof that the employer cannot keep the employee, even with reasonable accommodations, before any adverse action can be taken against the employee. If the employer asserts the employee’s medical status (such as being unvaccinated against a particular disease) precludes employment, then the employer must prove that the employee poses a “safety hazard” that cannot be reduced with a reasonable accommodation. The employer must prove, with objective, scientifically validated evidence, that the employee poses a materially enhanced risk of serious harm that no reasonable accommodation could mitigate. This requires the employee's medical status cause a substantial risk of serious harm, a risk that cannot be reduced by any another means. This is a high, and difficult burden, for employers to meet. Just look at the all prior cases concerning HIV and AIDS, when employers discriminated against employees based on their perceived dangerousness, and ended up paying millions in legal fees, damages and fines.

Third, conditioning continued employment upon participating in a medical experiment and demanding disclosure of private, personal medical information, may also create employer liability under other federal and state laws, including HIPAA, FMLA, and applicable state tort law principles, including torts prohibiting and proscribing invasions of privacy and battery. Indeed, any employer mandating a vaccine is liable to their employee for any adverse event suffered by that employee. The CDC records reports of the adverse events already reported to date concerning the current Covid-19 vaccine.(https://www.cdc.gov/coronavirus/2019-ncov/vaccines/safety/vaers.html )

Finally, forced vaccines constitute a form of battery, and the Supreme Court long made clear "no right is more sacred than the right of every individual to the control of their own person, free from all restraint or interference of others." (https://www.law.cornell.edu/supremecourt/text/141/250)

With Regards,

Employee of the Year,
Thomas Paine"

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Curling scandal

Here it is. Enjoy!

00:10:29
CNBC runs cover for Sultan

Seems he was a pretty regular guest on CNBC.

They are running hard cover for him after Epstein connection revealed.

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How to fix the FBI

And how to de-weaponize the Feds. With Kyle if you missed the show.

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Appearance on Richard Syrette

I did a quick hit on Richard Syrette yesterday. Gotta keep Canadians apprised of the U.S. madness.

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The Barnes Brief, Podcast Format: Monday, July 17, 2023

Closing Argument: Birthright citizenship is deeply American, and wholly Constitutional.

The Barnes Brief, Podcast Format: Monday, July 17, 2023
Declaration of Independence

Audio podcast style.

Declaration of Independence

Why is autocorrect RETARDED? 🤦‍♀️

I just commented to a post, and it wanted to change the word "tries" to "yries" 🤡

What the hell is "yries"? 🤷‍♀️

Why is it soooo stoooopid? 🤔

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This would be my populist Battle Cry for the Save Act and voter ID requirement.

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Say it loud. Fuck multiculturalism. The cultures that are coming to the western world are, for the most part, simply shedding their losers who then accumulate in ghettoes where they take over local government and feed off productive members of society as useless parasites.

https://substack.com/@charleschevalier/note/c-210694702?r=191r0v

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The Barnes Brief, Valentine's Weekend, 2026

I. INTRODUCTION

A.  Art of the Week

  • All I want for Valentine's is Lady Justice. Archangel Michael delivering justice, as we need for those in the Epstein Class. 

B.  Recommendation of the Week

C.  Wisdom of the Week

  • “I weep for the liberty of my country when I see at this early day of its successful experiment that corruption has been imputed to many members of the House of Representatives, and the rights of the people have been bartered for promises of office.” Andrew Jackson. 

D.  Appearances

II. THE EVIDENCE

A reminder: links are NOT endorsements of the authors or their interpretation of events, but intended to expand our library of understanding as well as expose ideas of distinct perspective to our own. 

A. Barnes Library: Ten of the Top Curated Weekly Articles

  1. The Epstein elite. https://www.zerohedge.com/political/unsettling-truths-epstein-files-reveal-about-power-and-privilege
  2. Corruption of the academy. https://www.theatlantic.com/magazine/2026/03/mellon-foundation-humanities-research-funding/685733/
  3. Israel 1st wants to end Free Speech. https://www.realclearpolitics.com/articles/2026/02/13/is_free_speech_really_the_highest_value_153834.html
  4. Nobody likes Newsom. https://www.liberalpatriot.com/p/gavin-newsom-youre-no-bill-clinton
  5. Hawley-Warren bill seeks to end monopoly in medicine. https://www.thebignewsletter.com/p/senators-seek-to-smash-big-medicine
  6. Polymarket grocery stores. https://unherd.com/newsroom/inside-polymarkets-free-public-grocery-store/
  7. Security State. https://greenwald.substack.com/p/amazons-ring-and-googles-nest-unwittingly
  8. Housing market woes. https://substack.com/home/post/p-187448844
  9. Leverage risks. https://quoththeraven.substack.com/p/countdown-to-detonation-americas
  10. Epstein network. https://epstein-doc-explorer-1.onrender.com

B. Homework: Cases of the Week for Sunday

  1. Texas AG joins Dr. Bowden. https://www.texasattorneygeneral.gov/sites/default/files/images/press/Bowden%20Intervention%20(Filed)_0.pdf
  2. Alex Jones sues. https://www.scribd.com/document/997131709/Alex-Jones-Amended-Counterclaim-for-Filing-In-The-United-States-Bankruptcy-Court-For-The-Southern-District-Of-Texas
  3. Gail Slater removed. https://www.thebignewsletter.com/p/trump-antitrust-chief-ousted-by-ticketmaster
  4. I will sue Mike Davis. https://x.com/barnes_law/status/2022467828255768629?s=20
  5. Wisconsin election integrity takes a loss. https://www.courthousenews.com/wp-content/uploads/2026/02/wisconsin-ballot-spoiling-ban-reversed.pdf
  6. Texas election integrity gets a win. https://www.ca5.uscourts.gov/opinions/pub/24/24-50783-CV0.pdf
  7. Two big 2A cases in 3rd. https://courthousenews.com/two-third-circuit-hearings-could-reshape-nations-second-amendment-rights/
  8. Another TPS order blocked. https://www.courthousenews.com/wp-content/uploads/2026/02/african-communities-v-noem-mass-ruling.pdf
  9. Epstein BOA suit goes forward. https://www.courthousenews.com/wp-content/uploads/2026/02/doe-v-bank-of-america-new-york-ruling.pdf
  10. Dollar Tree death. https://www.courthousenews.com/wp-content/uploads/2026/01/max-antonio-garay-v-dollar-tree.pdf
  11. Boasberg latest insanity. https://ecf.dcd.uscourts.gov/cgi-bin/show_public_doc?2025cv0766-247
  12. Trump immigration win. https://www.phelps.com/a/web/r5pKxiJkFZ7QKozjTbS8V2/ca5detention.pdf

*Bonus: Livenation Ticketmaster Antitrust https://www.hollywoodreporter.com/music/music-industry-news/live-nation-doj-lawsuit-after-gail-slater-resignation-1236504011/

**Bonus: NCAAF eligibility suit. https://www.knoxnews.com/picture-gallery/sports/college/university-of-tennessee/football/2026/02/13/joey-aguilar-eligibility-hearing-tennessee-vs-ncaa/88659399007/

***Bonus: AI plagiarism win. https://www.newsday.com/long-island/education/adelphi-university-ai-plagiarism-lawsuit-oh07enyz

C. Best of the Board: Ten of the Top Posts

  1. Too much truth. https://vivabarneslaw.locals.com/post/7688284/best-explanation-of-our-two-party-system-benowen
  2. Life on the line. https://vivabarneslaw.locals.com/post/7687846/god-bless-and-protect-thomas-massie
  3. Prayer & a cute dog. https://vivabarneslaw.locals.com/post/7688117/daily-prayer-2-0-heavenly-father-give-us-comfort-and-wisdom-allow-us-to-trust-your-judgement-and-y
  4. Surf. https://vivabarneslaw.locals.com/post/7688060/pipeline-hawaii
  5. Real diversity. https://vivabarneslaw.locals.com/post/7688513/title
  6. Hush Hush ideas. https://vivabarneslaw.locals.com/post/7688104/robertbarnes-just-saw-a-news-article-talking-about-the-great-chicago-fire-being-started-by-communis
  7. Wisdom. https://vivabarneslaw.locals.com/post/7687331/title
  8. Bill Brown Proverbs. https://vivabarneslaw.locals.com/post/7686413/title
  9. Truth. https://vivabarneslaw.locals.com/post/7684892/title
  10. My answer is Yes. https://vivabarneslaw.locals.com/post/7687202/does-god-answer-your-prayers-i-ask-because-i-pray-everyday-whether-typed-down-here-or-mentally-reci

III. CLOSING ARGUMENT: Constitution Masterclass Series — Article I, Elections

  • Article I, section 4 empowered the legislative branch of the federal government — the Congress — “may at any time by Law make or alter such Regulations” otherwise set by the legislatures of the state governing the “elections for Senators and Representatives” except to the Places of chusing Senators, later modified by the Seventeenth Amendment. Each House can further be the “Judge of the Elections, Returns and Qualifications of its own Members” including the power to expel “with the Concurrence of two thirds.” The Constitution affords no express power to Congress to elect the President or elect those to state or local office. And remember, Article I powers are constricted to those “herein granted” explicitly within the Constitution. 
  • Representatives must be “apportioned” amongst the States “according to their respective Numbers”, a determination made by “adding to the whole Number of free Persons” certain individuals no longer referenced after the Fourteenth Amendment. The “actual enumeration” of this apportionment “shall be made…within every subsequent Term of ten Years, in such Manner as they shall by Law direct.” The original intention was that there were at least one representative for “every thirty Thousand”.
  • The Fourteenth Amendment modified these provisions by stating representatives be apportioned “to their respective numbers, counting the whole number of persons in each state, excluding Indians not taxed.” Of note, the provision also stripped representation of any state which limited Presidential electors beyond the limits of gender, age, citizenship, crime, or rebellion. 
  • The Fifteenth Amendment modified these provisions further by providing a “right of citizens of the United States to vote” and that such a right could not be denied on basis of race. 
  • The Seventeenth Amendment modified these provisions further by providing that the “people thereof” elect the Senators instead of the legislative branches of those state governments. 
  • The Nineteenth Amendment modified the provisions even further by expanding the Fifteenth Amendment’s right of citizens to vote to women. 
  • The TwentyFourth Amendment modified these provisions even further by holding the right of the citizens to vote in federal elections could not be limited based on taxes, including poll taxes. 
  • The Twenty-Sixth Amendment expanded these voting rights to include those 18 years of age or older that are citizens. 
  • Each of these Amendments repeated: “the right citizens of the United States to vote” as the entire premise of these Amendments to the Constitution for governing elections. Yet, somehow, the courts held in 2020 no such right existed to even afford standing to request judicial relief from stolen elections for the highest office in the land, and even when brought between states for the only nationally elected office? 
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The Barnes Brief: Weekend of January 30, 2025

I.   INTRODUCTION

A.   Art of the Week

·      One of the first superb memes for the Brief, recollecting a device many youngsters might not even recognize: the old typewriter, with its diligent use of the keys that moved like a an old cash register before recording its mark onto the page, and the ever needful Whiteout to fix the inevitable error, stacking the pages neatly somewhere nearby because once lost, never recovered. A time when writing required a different kind of dedication.

B.   Wisdom of the Week

·      “Civility is not a sign of weakness, but of strength.” President John Kennedy.

C.   Recommendation of the Week

·      Current book club reading over at People’s Pundit on the important virtue of a return to civil society. https://www.goodreads.com/book/show/17974854-our-virtuous-republic

D.  Appearances of the Week

·      Chatting w/ Stanislav.

II.   The Evidence

 

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The Barnes Brief: Friday, January 23, 2025

I. INTRODUCTION

A.  Art of the Week

A dream work space, atop a lighthouse, with wrap-around windows above the ocean’s roar and the tumult of the waves cresting and crashing against the rocks below, a wrap-around desk to match the window shape, a good hard wooden chair for support, and the necessary small heater with stove to keep it warm and refreshed. I love architectural spaces that marry the inner world to the outside, the natural external environment to the man-made inside. Makes me want to read, work, think, and dream. 

B.  Recommendation of the Week

The peculiar history of the Sixteenth Amendment. https://www.goodreads.com/book/show/22474138-the-law-that-never-was-vol-1-the-fraud-of-the-16th-amendment-and-pers

C.  Wisdom of the Week

“When plunder becomes a way of life for a group of men in a society, over the course of time they create for themselves a legal system that authorizes it and a moral code that glorifies it.” Frederic Bastiat. 

D.  Appearances

II. THE EVIDENCE 

A reminder: links are NOT endorsements of the authors or their interpretation of events, but intended to expand our library of understanding as well as expose ideas of distinct perspective to our own. 

A. Barnes Library: Five of the Top Curated Weekly Articles 

  1. Dems warn: losing cultural issues. https://www.liberalpatriot.com/p/democrats-and-the-siren-call-of-culture
  2. Replicating DOGE. https://www.city-journal.org/article/elon-musk-doge-states-waste-fraud?skip=1
  3. Cuba next for regime change. https://www.msn.com/en-us/news/world/is-cuba-next/ar-AA1UEeUA
  4. Trump 2024 coalition lost. https://www.nytimes.com/interactive/2026/01/22/polls/times-siena-national-poll-crosstabs.html
  5. Out of WHO! https://thehill.com/policy/international/5702306-us-officially-withdraws-from-who/

B. Homework: Dozen of the Top Cases of the Week for Sunday

  1. ICE Home Raids w/o a Warrant. https://www.lawfaremedia.org/article/can-ice-enter-a-home-to-make-an-arrest-with-only-an-administrative-warrant
  2. Don Lemon charges. https://www.politico.com/news/2026/01/22/don-lemon-prosecution-justice-department-00741629
  3. SCOTUS: state rules in Med Mal cases. https://www.supremecourt.gov/opinions/25pdf/24-440_1b82.pdf
  4. SCOTUS: Restitution is punishment. https://www.supremecourt.gov/opinions/25pdf/24-482_d1oe.pdf
  5. SCOTUS: Time deadlines for void cases. https://www.supremecourt.gov/opinions/25pdf/24-808_lkgn.pdf
  6. SCOTUS: Trump & the Fed. https://www.supremecourt.gov/oral_arguments/argument_transcripts/2025/25a312_c0nd.pdf
  7. SCOTUS: 2ndA. https://www.supremecourt.gov/oral_arguments/argument_transcripts/2025/24-1046_hejm.pdf
  8. 2A & property. https://courthousenews.com/appeals-court-weighs-challenge-to-texas-gun-signage-laws/
  9. Trump vs JP Morgan. https://www.courthousenews.com/wp-content/uploads/2026/01/trump-v-jp-morgan-miami-eleventh-judicial-circuit.pdf
  10. Games of chance. https://www.courthousenews.com/wp-content/uploads/2026/01/minnesota-tribe-loses-challenge-to-electronic-table-games.pdf
  11. Target cancer. https://www.courthousenews.com/wp-content/uploads/2026/01/dangerous-acne-treatment.pdf
  12. Bayer immunity. https://www.scotusblog.com/cases/case-files/monsanto-company-v-durnell/

*Bonus: Section 241 & 1A. https://www.scotusblog.com/cases/case-files/monsanto-company-v-durnell/

**Bonus: Section 241 in the 8th Circuit. https://law.justia.com/cases/federal/appellate-courts/F3/6/1297/576550/

***Bonus: Warrants. https://supreme.justia.com/cases/federal/us/403/443/

C. Best of the Board: Ten of the Top Posts

  1. Stay chill. https://vivabarneslaw.locals.com/post/7627349/title
  2. JD welcome. https://vivabarneslaw.locals.com/post/7627643/i-sure-hope-and-pray-that-jd-gets-a-chance-to-lead-our-country-after-this-trump-administration-he
  3. Peace Board thoughts. https://vivabarneslaw.locals.com/post/7627852/a-very-interesting-take-on-trumps-peace-board-is-trump-creating-a-new-organization-undermining-the
  4. Immigration data review. https://vivabarneslaw.locals.com/post/7627593/food-for-thought-are-the-claims-that-around-2-million-illegal-aliens-have-already-self-deported-too
  5. Fun satire. https://vivabarneslaw.locals.com/post/7627870/title
  6. Scott Adams memorial. https://vivabarneslaw.locals.com/post/7627060/livestream-in-honor-of-scott-adams-next-sunday-jan-25-i-hope-it-s-the-biggest-livestream-ever
  7. Brilliant photos. https://vivabarneslaw.locals.com/post/7626511/some-northern-lights
  8. CIA Insanity. https://vivabarneslaw.locals.com/post/7626494/robertbarnes-robert-barnes-has-repeatedly-referred-to-this-egregious-seymour-hersh-article-in-re
  9. Don Lemon Church videos. https://vivabarneslaw.locals.com/post/7627194/here-is-dons-full-live-stream-im-not-good-at-clipping-things-out-or-screen-recording-so-those-of
  10. Fun memes. https://vivabarneslaw.locals.com/post/7627227/title

*Bonus: Biblical wisdom. https://vivabarneslaw.locals.com/post/7626746/today-s-thought-11and-behold-there-was-a-woman-which-had-a-spirit-of-infirmity-eighteen-years

III.  Closing Argument: Constitution Masterclass Series — Article I, Power to Tax

  • As part of the enumerated legislative powers granted Congress by the Constitution, none is more potent, and potentially destructive, of liberty and property than the power to “raise revenue.” Under section 8 of Article I, this affords the “power to lay and collect taxes, duties, imposes and excises” to “pay the debts” or “provide for the common Defense” or provide for “the general Welfare of the United States.” Of note, the Constitution separately affords the legislative branch methods of revenue raising independent of taxes and tariffs — the power “to borrow money on the credit of the United States” and the power “to coin money” as well as “regulate the value thereof.” 
  • The limits on this power to tax derive from several other sections of Article I. Under Section 7 of Article I, all bills for raising revenue must originate in the House, not the Senate. The next limit is substantive rather than procedural: “all duties, imposts and excises” have to be “uniform throughout the United States.” The foremost, fundamental limit requires any “direct taxes” must be “apportioned among the several States which may be included within this Union.” Indeed, section 9 of Article 1 imposes the requirement that “no capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein.” Of note, no tax could be imposed on articles exported from a state. 
  • These two big requirements — Uniformity and Apportionment — are the key restraints on the power to tax, segregating taxes into two separate categories: Direct Taxes and Indirect Taxes. Indirect Taxes only require Uniformity. 
  • Uniformity requires indirect taxes operate with the same force and same effect in every state, precluding Congress from geographical favorites. Uniformity is solely a prohibition on the geographic impact of the tax, rather than classification based on some factor other than geography. Apportionment is the real hurdle. Apportionment req tires direct taxes be divided among the states based on  that state’s population, a politically impossible barrier to cross in the modern era. This effectively neuters the power of Congress to impose any Direct Tax without Constitutional Amendment. 
  • What then is a Direct Tax? The first case to address this dates to the early years of our Constitutional Republic, when Supreme Court Justices wrote their own opinions, often without a shared majority. The law at issue as a carriage tax. Complaining about how apportionment would make any tax “absurd and inequitable” the early Court decided to water down the Direct Tax definition in order to escape the Apportionment Constitutional conditionality of such a tax. The split amongst the jurists left the question mostly undecided, with the dumbest argument being the Justice who claimed if a Direct Tax could not be easily apportioned, then it was magically no longer a Direct Tax. The latter would be invalidated and effectively mocked by the Court a century later, when it noted “such a tax, for more than one hundred years of national existence, has as yet remained undiscovered, notwithstanding the stress of particular circumstances has invited thorough investigation into sources of revenue.” 
  • The Court invalidated the income tax portions of the Tariff Act of 1894. That Act limited itself to a 2% tax on $4K+ of income, which 99% of Americans did not owe, as exempt from it. The tax imposed a tax on real estate rents, and Congress justified it as an excise tax and thus Indirect. The Court clarified the definition of Direct Tax in accord with originating principles: any tax whose liability “cannot be avoided” was a Direct Tax; only taxes that could “shift the burden upon someone else” with “no legal compulsion to pay them” were considered Indirect. The Court went further, and identified Direct Taxes as the kind commonly imposed by States at the time of the Founding, including taxes on real estate, personal property, or the rents or income thereof, like taxes on people. Taxes on franchises, privileges or use were seen as Indirect Taxes. The dissenting justices would have held a tax on revenues “severed from the source” of those revenues was an Indirect Tax. That dissent would matter decades later. 
  • The Sixteenth Amendment removed the apportionment  clause for the tax power, providing: “Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States” or in proportion to the census or enumeration herein. Why? Because the Supreme Court determined the 1893 federal tax on incomes was a “Direct Tax” that had not been apportioned. This removal of “incomes” from the apportionment requirement tempted Congress to never define the word income itself in the future hope they could escape and evade the apportionment requirement by just labeling a future new tax a tax “on incomes.” 
  • The understanding of how broadly Congress could label a tax as an “income” tax to escape apportionment for direct taxation took a turn in 1916, when dissenting Justices from the prior 1896 decision now held sway. They decided that the 16th Amendment merely codified their 1896 dissent, thus forever constraining Congress’ capacity to use the income tax exception from apportionment as its escape and evasion tool. Congress’ answer was to simply never define income ever again, except in manners self-referential and circular. 
  • A fully enforced Constitution would find any tax on property or people directly that make individual Americans liable must be apportioned unless within the limited definition of income the Court gave it — gain and profit severed from the source of that gain and property. Like much of our policy debates, a solution often sits in the text of the Constitution itself. 
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