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From: walsh@ihuxi.UUCP
Newsgroups: net.taxes
Subject: Re: income taxes
Message-ID: <656@ihuxi.UUCP>
Date: Wed, 9-Nov-83 13:40:48 EST
Article-I.D.: ihuxi.656
Posted: Wed Nov  9 13:40:48 1983
Date-Received: Fri, 11-Nov-83 01:57:18 EST
References: <718@ihuxl.UUCP>
Organization: AT&T Bell Labs, Naperville, Il
Lines: 7

The federal income tax is NOT a head (capitation) tax, and is therefore
not unconstitutional. It is based on income, thus the name FEDERAL INCOME
TAX. A head tax is a tax imposed on a group, i.e., employees, trade unions,
architects, doctors, etc.; Also, it is not progressive as the income tax
is, it is usually a flat rate tax.

B. Walsh